REVENUE MEMORANDUM CIRCULAR NO. 87-2014 issued on December 9, 2014 suspends all field audit and other field operations of the BIR relative to examinations and verifications of taxpayers’ books of accounts, records and other transactions from December 16, 2014 to January 4, 2015.

          Thus, no field audit, field operations or any form of business visitation in execution of Letters of Authority/Audit Notices, Letter Notices, or Mission Orders should be conducted during the said period. Likewise, no written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be served, except in the following cases: