MANILA – The Bureau of Internal Revenue (BIR) stated that the suspension of investigations during the Christmas break does not apply to tax evasion and some other activities.
BIR Commissioner Romeo D. Lumagui, Jr. clarified in Memorandum Order No. 55-2022 which allows the continued audit of certain cases.
According to BIR chief, revenue officers must also maintain the audit of estate, donor’s, capital gains and withholding tax returns as well as withholding tax returns on the sale of real properties and shares of stocks.
He also emphasized the audit suspension does not include taxpayer retiring from business and cases prescribing on or before April 15, 2023.
Taxpayers are also allowed to voluntarily settle their tax liabilities during the lull, Lumagui said.
The BIR temporarily suspended audit operations so that taxpayers could celebrate Christmas peacefully and significantly.
“Revenue fieldmen may also use the break to finalize their reports and do other office work,” Lumagui said.
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