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REVENUE MEMORANDUM CIRCULAR NO. 107-2025
| SALIENT POINTS | |
| Order | The BIR ordered the SUSPENSION of all ongoing filed audits and related field operations, such as issuing of Letter of Authority (LOA), Mission Order (MO), examination, and verification of taxpayers’ books of accounts, records, and other related transactions. |
| Coverage | This order applies to all operating offices of the BIR that conduct field audits and related field operations, including but not limited to: 1. Large Taxpayers Services (LTS); 2. Revenue Regions (RRs); 3. Revenue District Offices (RDOs); 4. National and Regional Investigation Divisions; 5. Assessment Divisions; 6. VAT Audit Unit (LTS); 7. VAT Audit Sections; 8. Office Audit Sections; 9. All other offices, committees, and task forces authorized to conduct examinations, verification of taxpayers’ books of account, records, and other related transactions or investigations. |
| Exceptions | Order of suspension shall not cover the following: 1. Investigation of cases prescribing within six (6) months from the date of this Order; 2. Processing and verification of estate tax returns, donor’s tax returns, capital gains tax returns, and withholding tax returns on the sale of real properties or shares of stocks, together with the documentary stamp tax returns related thereto; 3. Examination or verification of internal revenue tax liabilities of taxpayers retiring from business; 4. LOAs/MOs necessary for active criminal probes conducted by duly authorized enforcement units through verified intelligence reports, inter-agency referrals, third-party data validation, or risk-scoring anomalies that require immediate audit action where delay would prejudice the government’s case; 5. Claims for refund where the issuance of an LOA is statutorily required; and 6. Other matters/concerns where deadlines have been imposed or under the orders of the Commissioner |