The Bureau of Internal Revenue (BIR) said the suspension of investigation for the duration of the Christmas holiday does not cover tax evasion and other selected activities.
BIR Commissioner Romeo D. Lumagui, Jr. issued the clarification in Memorandum Order No. 55-2022 which allows the continued audit of certain cases.
The BIR chief said revenue officers should 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 stressed the audit stoppage does not include taxpayer retiring from business and cases prescribing on or before April 15, 2023.
Lumagui said taxpayers are also allowed to voluntarily settle their tax liabilities during the lull.
The BIR suspended temporarily the audit operations to give taxpayers the opportunity to celebrate the birth of Christ peacefully and meaningfully.
"Revenue fieldmen may also use the break to finalize their reports and do other office work," Lumagui said.