Pursuant to the authority of the Commissioner of Internal Revenue under Section 4 of the National Internal Revenue Code of 1997, as amended (Tax Code), this Circular is hereby issued to resume audit and related field operations following the completion of review of audit policies, procedures, and internal control mechanisms.
I. LIFTING OF THE AUDIT SUSPENSION
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 Authorities (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; andd. Other audit or enforcement activities necessary to protect revenue or enforce compliance.
All tax audit and related field operations conducted upon the effectivity of this RMC shall comply with Revenue Memorandum Order No. 001-2026 prescribing revised policies, controls, and procedures for tax audit and assessment.
III. REPEALING CLAUSE
All revenue issuances or portions thereof which are inconsistent herewith are hereby repealed, modified or amended accordingly.
IV. EFFECTIVITY
This Circular shall take effect immediately. All internal revenue officers and employees are enjoined to give this Circular as wide a publicity as possible.
Revenue Regulations No. 003-2026
Revenue Regulations No. 002-2026
SEC Memorandum Circular No. 10 Series of 2026
Revenue Regulations No. 001-2026
SEC MEMORANDUM CIRCULAR NO. 9 – 2026 Filing of Annual Financial Statements and General Information Sheet
Revenue Memorandum Circular No. 010-2026
Revenue Memorandum Circular No. 008- 2026
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