The BIR recently issued Revenue Memorandum Circular (RMC) No. 91-2016dated August 31, 2016, which lifts the suspension of all field audits and other field operations relative to the examinations and verifications of taxpayer’s books of accounts, records and other transactions effective September 1, 2016.
All field audits, field operations, or any form of business visitation in execution of Letters of Authority (LA), electronic LAs, Audit Notices, Letter Notices, or Mission Orders can now be conducted by the BIR.
Should you have any question on the above RMC, please do not hesitate to contact us.
SGV & Co.