29 January 2026
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 008-2026 to lift the suspension of tax audits and other field operations under RMC No. 107-2025, as clarified by RMC No. 109-2025.
In brief
On 27 January 2026, the BIR issued RMC No. 008-2026 to resume audits and related field operations following the completion of the review of audit policies, procedures and internal control mechanisms. According to RMC No. 008-2026, the lifting of the suspension is effective immediately.
Scope of the resumption
The resumption of tax audits and related field operations will cover, but will not be limited to, the following activities:
- Issuance of electronic letters of authority, mission orders and tax verification notices
- Continuation and completion of audit cases previously suspended pursuant to RMC No. 107-2025
- Enforcement, verification, assessment and collection activities requiring audits or field operations
- Other audit or enforcement activities necessary to protect revenue or enforce compliance
Revised policies, controls and procedures
According to RMC No. 008-2026, all tax audits and related field operations conducted must comply with Revenue Memorandum Order No. 001-2026, which provides revised policies, controls and procedures for tax audits and assessments.