REVENUE MEMORANDUM CIRCULAR (RMC) NO. 008-2026
This Circular is issued to begin tax audit and related field activities following the examination of audit policies, procedures, and internal controls, in accordance with the Commissioner of Internal Revenue’s authority under Section 4 of the National Internal Revenue Code (NIRC) of 1997, as amended.
As explained by RMC No. 109-2025, the tax audit and other field operations suspension imposed under Revenue Memorandum Circular (RMC) No. 107-2025 is thus LIFTED with immediate effect.
| The resumption of tax audit and related field operations shall cover, but shall not be limited to, the following activities: |
| a. Issuance of Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax Verification Notices (TVNs); |
| b. Continuation and completion of audit cases previously suspended pursuant to RMC No. 107-2025; |
| c. Enforcement, verification, assessment, and collection activities requiring audit or field operations; and |
| d. Other audit or enforcement activities necessary to protect revenue or enforce compliance. |
Following the implementation of this RMC, all tax audits and associated field operations must adhere to Revenue Memorandum Order (RMO) No. 001-2026, which specifies updated policies, controls, and processes for tax audit and assessment.
Any revenue issuances or parts of them that conflict with this are hereby repealed, changed, or altered.
This circular will go into effect right away. Employees and internal revenue officials are encouraged to spread the word about this circular as widely as they can.