BIR restores tax auditsBureau of Internal Revenue (BIR) Commissioner Caesar R. Dulay has recalled his first order of business issued last July suspending the powers of revenue officers to examine and scrutinize taxpayers’ books. 91-2016, the BIR commissioner restored the use of Letters of Authority, Audit Notices, Letter Notices, and Mission Orders that empower revenue officers to look into taxpayers’ book to determine their correct tax liabilities. “All internal revenue officers and other concerned are enjoined to give this circular as wide a publicity as possible,” Dulay said. Last July 1, Dulay suspended all field audit and other field operations of the BIR relative to examinations and verification of taxpayers’ books of accounts, records, and other transactions. Last August 23, Dulay also issued RMC 89-2016 directing all internal revenue officers to pursue the investigation or audit of Run After Tax Evaders (RATE) cases.

Source: Manila Bulletin September 01, 2016 14:15 UTC