The Bureau of Internal Revenue (BIR) has resumed street-by-street inspection of business establishments nationwide to strictly enforce compliance of tax laws and regulations.
BIR Commissioner Lilia Catris Guillermo said regional directors may now issue mission orders (MO) to fieldmen for Tax Compliance Verification Drive (TCVD) purposes.
"The resumption of TCVD operations is required to expand further the tax base and verify complaints involving violations of revenue laws and regulations," the BIR chief said in Revenue Memorandum Circular 115-2022.
She pointed out, however, that the issuance of letters of authority (LA) investigate remains suspended.
A Metro Manila revenue regional director explained that LA is different from MO as the latter concerned full-blown audit of taxpayers' books of accounts and other financial records.
The target of MO are mostly colorum business activities and retail stores not issuing official receipts, or invoices to their clients.