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All revenue issuances or portions thereof which are inconsistent herewith are hereby repealed, modified or amended accordingly.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 Memorandum Circular No. 91-2026
Revenue Memorandum Circular No. 90-2026
Revenue Memorandum Circular No. 81-2026
Revenue Memorandum Circular No. 79-2026
Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers
Revenue Memorandum Circular No. 71-2026
Revenue Regulations No. 004-2026
Live Webinar: Basic Accounting for Non-Accountant
Live Webinar: Acting as CTA ICPA (BIR LOA’s)
Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
Live Webinar on Ph Payroll Computations and Taxation
Live Webinar: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: How to analyze Financial Statements Accounting for Correct Business Decision Making?
Live Webinar: Value Added Tax: In and Out
Tax and Accounting Webinar Philippines 2026_Withholding Tax (Expanded and Final)
Live Webinar: Basic Income Taxation and ITR Preparation for Corporation Seminar
Live Webinar: Understanding Invoices and Invoicing under EOPT with CPD Credits
Δ
Mobile : Smart: 0939-916-2952 Globe: 0908-812-9413
Email : info@taxacctgcenter.ph
© Tax and Accounting Center 2026. All Rights Reserved