REVENUE MEMORANDUM CIRCULAR NO. 148-2022 issued on November 22, 2022 lifts the suspension on all field operations and other field operations of the Bureau of Internal Revenue (BIR) effective immediately.
              All field audit, field operations, or any form of business visitation in execution of Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) can be already conducted and new LOAs/MOs can be further issued.
              Strict compliance with the existing applicable rules and regulations of the BIR on the issuance and implementation of LOAs and MOs shall be observed.