REVENUE MEMORANDUM CIRCULAR NO. 127-2022 issued on September 7, 2022 lifts and removes, effective immediately, the suspension and prohibition under Revenue Memorandum Circular No. 77-2022 on the following:
         a. All field audit and other field operations of the BIR covered by outstanding Mission
             Orders (MOs) authorizing the conduct of enforcement activities and operations of
             any kind, such as but not limited to ocular inspection, surveillance activities, stocktaking                activities, and the implementation of the administrative sanction of suspension and                        temporary closure of business; and
         b. The issuance of new MOs authorizing such activities and operations.
              All internal revenue officers and others concerned should strictly comply with the
              existing applicable Rules and Regulations of the BIR on the issuance, conduct, and
              implementation of such MOs.