
REVENUE MEMORANDUM CIRCULAR NO. 121-2022 issued on August 22, 2022 prescribes the guidelines on the lifting of suspension of field audit and operations on all outstanding Letters of Authority/Audit Notices, and Letter Notices pursuant to Revenue Memorandum Circular (RMC) No. 77-2022. The lifting of suspension of filed audit and operations shall be on a per Investigating Office upon approval by the Commissioner of Internal Revenue (CIR) of the Memorandum Request from the following:
Investigating Office | Requesting Official | Recommending Approval |
---|---|---|
Revenue District Offices (RDOs)/Regional Investigation Divisions (RIDs)/VAT Audit Sections/Office Audit Sections | Regional Director | Assistant Commissioner, Assessment Service and Deputy Commissioner - Operations Group (DCIROG) |
National Investigation Division (NID) | HREA, Enforcement & Advocacy Service | Assistant Commissioner, Enforcement & Advocacy Service and Deputy Commissioner-Legal Group (DCIR-LG) |
Large Taxpayers Audit Divisions/LT VAT Audit Unit | HREA, Large Taxpayers Service - Regular/ Excise/Programs & Compliance Group | Assistant Commissioner, Large Taxpayers Service (LTS) |
The abovementioned forms, which were reported as lost by Revenue Officers Susan C.
Alariao, Reymund S. Bumanglag, Shaira Mae G. Cortez and Eliza Victoria C. Nacional of
Revenue District Office No. 39, have been cancelled and all official transactions involving the
use thereof are considered as invalid.