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BIR's holiday gift: Suspended investigations

Business

BIR's holiday gift: Suspended investigations

By Jun Ramirez

At A Glance

The Bureau of Internal Revenue (BIR) has suspended investigations and field operations over the Christmas holiday from Dec. 16, 2023, to Jan. 7, 2024.<br>Taxpayers will have a temporary reprieve from audits during this period.<br>Certain specific scenarios are not covered by this suspension, such as cases prescribing on or before April 15, 2024, tax evasion, estate tax, donor's tax, capital gains tax, and withholding taxes related to the sale of real properties or shares of stock, and examination of retiring businesses.<br>Examiners are instructed to use the time to finalize and submit investigation and collection reports.<br>The issuance of assessments, warrants, and seizure notices will continue as necessary to maximize tax collection efforts.

The Bureau of Internal Revenue (BIR) has temporarily suspended its investigations and field operations over the Christmas holiday, allowing taxpayers to enjoy a more meaningful celebration.

BIR Commissioner Romeo D. Lumagui, Jr. issued an unnumbered revenue memorandum order, putting a hold on audits from Dec. 16, 2023 to Jan. 7, 2024.

It is important to note that specific scenarios like cases prescribing on or before April 15, 2024, tax evasion, processing and verification of estate tax, donor's tax, capital gains tax, and withholding taxes related to the sale of real properties or shares of stock and examination of retiring businesses are not covered by this suspension.

During this period, Lumagui instructed examiners to use the time to finalize and submit investigation and collection reports.

However, he emphasized that the issuance of assessments, warrants, and seizure notices will continue as necessary to maximize tax collection efforts.

Related Tags

Bureau of Internal Revenue (BIR) BIR Commissioner Romeo Lumagui Jr.

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