{"id":22469,"date":"2025-11-25T17:01:35","date_gmt":"2025-11-25T09:01:35","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?p=22469"},"modified":"2026-04-21T15:54:19","modified_gmt":"2026-04-21T07:54:19","slug":"field-audits-temporarily-suspended-by-bir","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/field-audits-temporarily-suspended-by-bir\/","title":{"rendered":"Field Audits Temporarily Suspended by BIR: Chief Mendoza Orders Nationwide Freeze Amid Senate Calls"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22469\" class=\"elementor elementor-22469\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b8b7a8 e-flex e-con-boxed e-con e-parent\" data-id=\"4b8b7a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0984889 elementor-widget elementor-widget-heading\" data-id=\"0984889\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Field Audits Temporarily Suspended by BIR: Chief Mendoza Orders Nationwide Freeze Amid Senate Calls<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-00a4d5d e-flex e-con-boxed e-con e-parent\" data-id=\"00a4d5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe310af elementor-widget elementor-widget-text-editor\" data-id=\"fe310af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong data-start=\"140\" data-end=\"155\">Disclaimer:<\/strong> QNE Software Philippines, Inc. published this <em data-start=\"202\" data-end=\"245\">Field Audits Temporarily Suspended by BIR<\/em> blog to inform readers of the latest developments regarding BIR field audit operations. The content is for informational purposes only and should not be construed as legal or tax advice. QNE cannot be held liable for any misinterpretation, errors, or actions taken based on this information. Policies and directives from the BIR may change at any time without prior notice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66f472a elementor-widget elementor-widget-image\" data-id=\"66f472a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2048\" height=\"1365\" src=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2025\/11\/BIR-Suspends-All-Field-Audits.avif\" class=\"attachment-full size-full wp-image-22476\" alt=\"BIR Suspends All Field Audits\" srcset=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2025\/11\/BIR-Suspends-All-Field-Audits.avif 2048w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2025\/11\/BIR-Suspends-All-Field-Audits-300x200.avif 300w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2025\/11\/BIR-Suspends-All-Field-Audits-1024x683.avif 1024w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2025\/11\/BIR-Suspends-All-Field-Audits-768x512.avif 768w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2025\/11\/BIR-Suspends-All-Field-Audits-1536x1024.avif 1536w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cd765a elementor-widget elementor-widget-text-editor\" data-id=\"4cd765a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Photo from Bureau of Internal Revenue Philippines<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21fe85f e-flex e-con-boxed e-con e-parent\" data-id=\"21fe85f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-caf21d2 elementor-widget elementor-widget-text-editor\" data-id=\"caf21d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The Bureau of Internal Revenue (BIR) has mandated the immediate and temporary <\/span><b>suspension of all field audits<\/b><span style=\"font-weight: 400;\"> and related operations across the country. This sweeping directive, issued via <a href=\"https:\/\/bir-cdn.bir.gov.ph\/BIR\/pdf\/RMC%20No.%20107-2025.pdf\" target=\"_blank\" rel=\"noopener\">Revenue Memorandum Circular (RMC) No. 107-2025<\/a>, comes in direct response to serious complaints from businessmen and taxpayers regarding potential misuse of authority and irregularities within the audit process.<\/span><\/p><p><span style=\"font-weight: 400;\">BIR Commissioner Charlie Mendoza, who was recently sworn into office by President Ferdinand Marcos Jr., made the decisive order on Monday, November 24, 2025. The core mandate of the suspension is clear: <\/span><b>no Letter of Authority (LOA) or Mission Order (MO) shall be created, printed, signed, or served during the suspension period<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3fd0e30 e-flex e-con-boxed e-con e-parent\" data-id=\"3fd0e30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-804c10c e-con-full e-flex e-con e-child\" data-id=\"804c10c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c13447 elementor-widget elementor-widget-heading\" data-id=\"9c13447\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rationale: Protecting Taxpayers and Ensuring Integrity\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-146b64a elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"146b64a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The move was undertaken after extensive internal consultations and guided by the strategic oversight of Finance Secretary Frederick Go. Both officials emphasized that the decision aligns with national priorities focused on good governance, efficient revenue administration, and, crucially, <\/span><b>taxpayer protection<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Commissioner Mendoza stressed that the suspension is necessary &#8220;to protect taxpayer rights, strengthen internal discipline, and ensure the integrity of our audit processes&#8221;. He affirmed the agency\u2019s commitment to addressing complaints seriously, stating that &#8220;any misuse of authority, harassment, or irregularity has no place in the Bureau&#8221;.<\/span><\/p><p><span style=\"font-weight: 400;\">Finance Secretary Go echoed this sentiment, confirming that the Department of Finance (DOF) is immediately acting on public concerns. &#8220;We hear the people. We hear your concerns and are immediately acting on them. The people deserve better,&#8221; Go stated. He added that the DOF is committed to protecting taxpayers from potential abuse through a comprehensive review of existing policies and procedures. Go also affirmed that the economy relies on taxpayers, who &#8220;deserve fair and honest tax audits,&#8221; emphasizing that all taxpayers must be treated &#8220;with the highest degree of professionalism, courtesy, and adherence to the rule of law&#8221;.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd62840 e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"bd62840\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cd3856 elementor-widget elementor-widget-html\" data-id=\"7cd3856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"position:relative; padding-bottom:120%; height:0; overflow:hidden;\">\r\n  <iframe \r\n    src=\"https:\/\/bir-cdn.bir.gov.ph\/BIR\/pdf\/RMC%20No.%20107-2025.pdf\" \r\n    style=\"position:absolute; top:0; left:0; width:100%; height:100%;\" \r\n    allow=\"autoplay\">\r\n  <\/iframe>\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65a9db9 e-flex e-con-boxed e-con e-parent\" data-id=\"65a9db9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-253e38f elementor-widget elementor-widget-heading\" data-id=\"253e38f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Context: Senate Probe Calls and Alleged Schemes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f767a6 elementor-widget elementor-widget-text-editor\" data-id=\"3f767a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The immediate trigger for the directive followed Senator Erwin Tulfo filing a resolution urging the Senate Blue Ribbon Committee to launch an investigation. This probe would focus on an alleged money-making scheme within the BIR concerning LOAs. Tulfo reported that at least five businessmen had approached him, expressing willingness to file formal complaints and submit supporting documentation.<\/span><\/p><p><span style=\"font-weight: 400;\">Understanding the tools central to the controversy is key. The <\/span><b>Letter of Authority (LOA)<\/b><span style=\"font-weight: 400;\"> is defined as the BIR\u2019s primary legal document that authorizes revenue officers to examine a taxpayer\u2019s books and records. It grants the Commissioner the authority to conduct audits based on a clear legal foundation. Complementing the LOA is the <\/span><b>Mission Order (MO)<\/b><span style=\"font-weight: 400;\">, an administrative instrument used for authorizing surveillance, verification, site inspections, and other limited fact-finding activities. Unlike the LOA, an MO does not authorize audits, examination of books of account, or the issuance of assessments.<\/span><\/p><p><span style=\"font-weight: 400;\">The RMC underscores the regulatory importance of these documents, noting that the Commissioner is empowered to regulate the issuance, recall, restriction, or suspension of LOAs to maintain administrative integrity. To protect the integrity of the audit operations and prevent exposure to potential abuse, the BIR determined it must conduct a comprehensive review of policies and procedures.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a24b582 e-flex e-con-boxed e-con e-parent\" data-id=\"a24b582\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0adbb84 elementor-widget elementor-widget-heading\" data-id=\"0adbb84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Scope of the Suspension: Offices and Transactions Covered\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b18093 elementor-widget elementor-widget-text-editor\" data-id=\"7b18093\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The temporary suspension is comprehensive, applying to all BIR offices that conduct <\/span>field audits<span style=\"font-weight: 400;\"> and related operations. These include, but are not limited to:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\">Large Taxpayers Service (LTS)<span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue Regions (RRs) and Revenue District Offices (RDOs).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessment Divisions and National and Regional Investigation Divisions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT Audit Units and Sections.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intelligence and Special Audit Units.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other offices, committees, and task forces authorized to conduct examinations or verifications of taxpayers&#8217; records.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Specifically, the suspension covers all ongoing <\/span>field audits<span style=\"font-weight: 400;\"> and related field operations, including the issuance of LOAs, MOs, the examination and verification of taxpayers\u2019 books of accounts, and other related transactions. Furthermore, the RMC dictates that <\/span><b>no revalidation, extension, replacement, or supplementary LOA and MO shall be issued<\/b><span style=\"font-weight: 400;\"> during the suspension period, unless specifically falling under the defined exceptions.<\/span><\/p><p><span style=\"font-weight: 400;\">All concerned offices and task forces must submit an inventory of all pending or unserved LOAs, recalled or expired LOAs, MOs, and supplementary or related LOAs\/MOs, including their status, to the Office of the Commissioner within fifteen (15) working days from the RMC&#8217;s effective date. Failure to comply with the Order constitutes an administrative offense, and erring personnel may face disciplinary action.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d39bf11 e-flex e-con-boxed e-con e-parent\" data-id=\"d39bf11\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67759bb elementor-widget elementor-widget-heading\" data-id=\"67759bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exceptions\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f32174d elementor-widget elementor-widget-text-editor\" data-id=\"f32174d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>During this suspension period, the issuance of written orders to audit or investigate taxpayers\u2019 internal revenue liabilities is suspended, <strong data-start=\"190\" data-end=\"231\">except in the following circumstances<\/strong>:<\/p><ol><li data-start=\"237\" data-end=\"328\"><strong data-start=\"237\" data-end=\"297\">Investigation of cases prescribing within six (6) months<\/strong> from the date of this Order;<\/li><li data-start=\"237\" data-end=\"328\"><strong data-start=\"332\" data-end=\"462\">Processing and verification of estate tax returns, donor\u2019s tax returns, capital gains tax returns, and withholding tax returns<\/strong> on the sale of real properties or shares of stocks, together with the documentary stamp tax returns related thereto;<\/li><li data-start=\"237\" data-end=\"328\"><strong data-start=\"585\" data-end=\"688\">Examination or verification of internal revenue tax liabilities of taxpayers retiring from business<\/strong>;<\/li><li data-start=\"237\" data-end=\"328\"><strong data-start=\"695\" data-end=\"744\">LOAs\/MOs necessary for active criminal probes<\/strong> conducted by duly authorized enforcement units through verified intelligence reports, inter-agency referrals, third-party data validation, or risk-scoring anomalies that require immediate audit action where delay would prejudice the government\u2019s case;<\/li><li data-start=\"237\" data-end=\"328\"><strong data-start=\"1002\" data-end=\"1023\">Claims for refund<\/strong> where the issuance of an LOA is statutorily required; and<\/li><li data-start=\"237\" data-end=\"328\">Other matters\/concerns where deadlines have been imposed or under the orders of the Commissioner.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b56264e e-flex e-con-boxed e-con e-parent\" data-id=\"b56264e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e826c4 elementor-widget elementor-widget-heading\" data-id=\"9e826c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Path to Reform: A New, Digital Future for Audits\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4622c6d elementor-widget elementor-widget-text-editor\" data-id=\"4622c6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">To institutionalize lasting changes, Commissioner Mendoza has ordered the creation of a <\/span><b>Technical Working Group (TWG) on LOA and MO Integrity and Audit Reforms<\/b><span style=\"font-weight: 400;\">. The TWG is tasked with leading the reform efforts by evaluating existing procedures and identifying both operational and systemic vulnerabilities.<\/span><\/p><p><span style=\"font-weight: 400;\">The mandate of the TWG is robust, including recommending revised LOA protocols and integrating both <\/span><b>digital safeguards and uniform audit standards<\/b><span style=\"font-weight: 400;\">. Mendoza\u2019s ultimate goal is to create audit processes that are <\/span><b>&#8220;predictable, evidence-based, technology-driven, and fair&#8221;<\/b><span style=\"font-weight: 400;\">. These modernized systems are designed to protect taxpayers while simultaneously helping the BIR perform its revenue mandate efficiently.<\/span><\/p><p><span style=\"font-weight: 400;\">This massive reform effort directly stems from the overarching directive given by President Marcos Jr. when Mendoza assumed office: to ensure efficient and <\/span><b>fair revenue collections<\/b><span style=\"font-weight: 400;\">. The President has directed the BIR to &#8220;continue meeting revenue targets while strengthening service delivery for workers, small business owners, and all taxpayers who rely on predictable and transparent audit processes&#8221;.<\/span><\/p><p><span style=\"font-weight: 400;\">The temporary suspension of <\/span>field audits<span style=\"font-weight: 400;\"> signals a fundamental shift in how the BIR intends to operate, aiming to rebuild public trust and ensure that the vital function of tax collection is carried out without misuse or harassment. This pause, therefore, acts like a <\/span>system-wide diagnostic check<span style=\"font-weight: 400;\">, allowing the agency to dismantle old, corrupt mechanisms and implement standardized, technology-driven protocols to ensure fairness for every contributing taxpayer.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3139a25 e-flex e-con-boxed e-con e-parent\" data-id=\"3139a25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17dc4e1 elementor-widget elementor-widget-heading\" data-id=\"17dc4e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4844d4 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"c4844d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-c4844d4\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"c4844d4\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-are-field-audits-by-the-bir\" class=\"elementor-tab-title eael-accordion-header active-default\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2061\"><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-accordion-tab-title\">What are field audits by the BIR?<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-2061\" class=\"eael-accordion-content clearfix active-default\" data-tab=\"1\" aria-labelledby=\"what-are-field-audits-by-the-bir\"><p>\u00a0Field audits are formal examinations by the Bureau of Internal Revenue (BIR) of a taxpayer\u2019s books, records, and transactions, authorized through Letters of Authority (LOAs) and Mission Orders (MOs).<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"why-did-bir-chief-mendoza-temporarily-suspend-field-audits\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2062\"><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-accordion-tab-title\">Why did BIR Chief Mendoza temporarily suspend field audits?<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-2062\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"why-did-bir-chief-mendoza-temporarily-suspend-field-audits\"><p>The suspension addresses complaints of misuse of authority and irregularities, protecting taxpayers and ensuring audit integrity.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-document-mandates-the-suspension\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2063\"><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-accordion-tab-title\">What document mandates the suspension?<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-2063\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"what-document-mandates-the-suspension\"><p>The suspension is mandated under <strong>Revenue Memorandum Circular (RMC) No. 107-2025<\/strong>.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-the-difference-between-an-loa-and-an-mo\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2064\"><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-accordion-tab-title\">What is the difference between an LOA and an MO?<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-2064\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"what-is-the-difference-between-an-loa-and-an-mo\"><p><strong>LOA:<\/strong> Authorizes auditors to examine books and accounts. <br \/><strong>MO:<\/strong> Authorizes inspections or fact-finding; does not allow audits or assessments.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-happens-to-ongoing-field-audits-during-the-suspension\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2065\"><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-accordion-tab-title\">What happens to ongoing field audits during the suspension?<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-2065\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"what-happens-to-ongoing-field-audits-during-the-suspension\"><p>All ongoing audits, LOAs, and MOs are paused unless they fall under the exceptions. Offices must submit an inventory of pending or unserved LOAs\/MOs within 15 working days.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Field Audits Temporarily Suspended by BIR: Chief Mendoza Orders Nationwide Freeze Amid Senate Calls Disclaimer: QNE Software Philippines, Inc. published this Field Audits Temporarily Suspended by BIR blog to inform [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":22487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-22469","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/22469","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=22469"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/22469\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media\/22487"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=22469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=22469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=22469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}