24/11/2025
๐๐๐ ๐๐จ๐ฆ๐ฆ๐ข๐ฌ๐ฌ๐ข๐จ๐ง๐๐ซ ๐๐๐ง๐๐จ๐ณ๐ ๐จ๐ซ๐๐๐ซ๐ฌ ๐ญ๐ก๐ ๐ญ๐๐ฆ๐ฉ๐จ๐ซ๐๐ซ๐ฒ ๐ฌ๐ฎ๐ฌ๐ฉ๐๐ง๐ฌ๐ข๐จ๐ง ๐จ๐ ๐๐๐ญ๐ญ๐๐ซ๐ฌ ๐จ๐ ๐๐ฎ๐ญ๐ก๐จ๐ซ๐ข๐ญ๐ฒ, ๐๐ข๐ฌ๐ฌ๐ข๐จ๐ง ๐๐ซ๐๐๐ซ๐ฌ, ๐๐ง๐ ๐ซ๐๐ฅ๐๐ญ๐๐ ๐๐ข๐๐ฅ๐ ๐๐ฎ๐๐ข๐ญ๐ฌ
RMC No. 107-2025: https://tinyurl.com/bdynx69h
๐๐๐ ๐๐จ๐ฆ๐ฆ๐ข๐ฌ๐ฌ๐ข๐จ๐ง๐๐ซ ๐๐๐ง๐๐จ๐ณ๐ ๐จ๐ซ๐๐๐ซ๐ฌ ๐ญ๐ก๐ ๐ญ๐๐ฆ๐ฉ๐จ๐ซ๐๐ซ๐ฒ ๐ฌ๐ฎ๐ฌ๐ฉ๐๐ง๐ฌ๐ข๐จ๐ง ๐จ๐ ๐๐๐ญ๐ญ๐๐ซ๐ฌ ๐จ๐ ๐๐ฎ๐ญ๐ก๐จ๐ซ๐ข๐ญ๐ฒ, ๐๐ข๐ฌ๐ฌ๐ข๐จ๐ง ๐๐ซ๐๐๐ซ๐ฌ, ๐๐ง๐ ๐ซ๐๐ฅ๐๐ญ๐๐ ๐๐ข๐๐ฅ๐ ๐๐ฎ๐๐ข๐ญ๐ฌ
In a joint announcement at the Department of Finance today, Finance Secretary Frederick Go and Bureau of Internal Revenue Commissioner Charlito Mendoza announced the immediate and temporary suspension of all field audits and related operations of the BIR.
โI have ordered the immediate suspension of all field audits and related operations, including the issuance of Letters of Authority and Mission Orders, effective immediately, in accordance with Revenue Memorandum Circular 107-2025. No Letter of Authority or Mission Order shall be created, printed, signed, or served during the suspension period,โ detailed Commissioner Mendoza.
In his first week in office, Commissioner Mendoza convened key units of the Bureau of Internal Revenue to gain a thorough understanding of existing audit operations and to identify long-standing issues that have affected taxpayer experience and internal discipline. The suspension was issued after extensive internal consultations and was undertaken with the guidance and strategic oversight of Finance Secretary Frederick Go to ensure full alignment with national priorities on good governance, taxpayer protection, and efficient revenue administration.
โThis is in response to the concerns raised by the taxpayers regarding the issuance of Letters of Authority and Mission Orders. We hear the people, we hear your concerns, and are immediately acting on them. The people deserve better,โ said Secretary Go, emphasizing that the Department of Finance is committed to protecting taxpayers from potential abuse through a comprehensive review of our existing policies and procedures.
The temporary suspension applies to all BIR offices involved in audit and field operations, including the Large Taxpayers Service, Revenue Regions and District Offices, Assessment Divisions, VAT Audit Units, and Intelligence and Special Audit Units. The exceptions to RMC 107-2025 apply only to urgent or legally mandated cases such as active criminal investigations, one-time transactions, audits prescribing within six months, refund claims that require audits, or immediate action on taxpayers flagged by verified intelligence.
โThis suspension is necessary to protect taxpayer rights, strengthen internal discipline, and ensure the integrity of our audit processes. We take every complaint seriously, and any misuse of authority, harassment, or irregularity has no place in the Bureau,โ Commissioner Mendoza emphasized.
โAll taxpayers shall be treated with the highest degree of professionalism, courtesy, and adherence to the rule of law. Our economy is built upon the contributions of our taxpayers, who deserve fair and honest tax audits,โ explained Secretary Go.
Commissioner Mendoza also instructed the creation of a Technical Working Group on LOA and Mission Order Integrity and Audit Reforms to lead the reform efforts. The group is tasked with evaluating existing procedures, identifying operational and systemic vulnerabilities, recommending revised LOA protocols, and integrating digital safeguards and uniform audit standards.
โOur goal is to create processes that are predictable, evidence-based, technology-driven, and fair,โ explained Commissioner Mendoza, reiterating that these systems are meant to protect taxpayers while helping the Bureau perform its mandate efficiently.
โI cannot overemphasize President Ferdinand Marcos, Jr.โs directive for the BIR to continue meeting revenue targets while strengthening service delivery for workers, small business owners, and all taxpayers who rely on predictable and transparent audit processes. The overarching directive of the President when I assumed office is to ensure efficient and fair revenue collections,โ Commissioner Mendoza said to end the joint announcement.
RMC No. 107-2025: https://tinyurl.com/bdynx69h
