REVENUE MEMORANDUM CIRCULAR NO. 8-2026 on January 27, 2026 resumes all tax audit and field operations of the Bureau of Internal Revenue that were suspended under Revenue Memorandum Circular (RMC) No. 107-2025.

The suspension of tax audit and other field operations imposed RMC No. 107-2025, as clarified by RMC No. 109-2025, is LIFTED effective immediately.

The resumption of tax audit and related field operations shall cover, but shall not be limited to, the following activities:

a. Issuance of Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax Verification Notices (TVNs);
b. Continuation and completion of audit cases previously suspended pursuant to RMC No. 107-2025;
c. Enforcement, verification, assessment, and collection activities requiring audit or field operations; and
d. Other audit or enforcement activities necessary to protect revenue or enforce compliance.

All tax audit and related field operations conducted upon the effectivity of this RMC shall comply with Revenue Memorandum Order No. 1-2026 prescribing revised policies, controls, and procedures for tax audit and assessment.