REVENUE MEMORANDUM CIRCULAR NO. 83-2012 issued on December 18, 2012 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 for the period December 17, 2012 to January 4, 2013. Thus, no field audit, field operations or any form of business visitation in the execution of Letters of Authority/Audit Notices, Letter Notices or Mission Orders should be conducted. Likewise, no written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be served except in the following cases:
         • Investigation of cases prescribing on or before April 15, 2013;
         • Processing and verification of Estate  Tax returns, Donor’s  Tax returns,  Capital Gains Tax               returns and withholding tax returns on the sale of real properties or shares of stocks,                       together with the Documentary Stamp Tax returns related thereto;
         • Examination and/or  verification of internal revenue tax liabilities of taxpayers retiring  from              business;
        • Audit  of National Government Agencies, Local Government Units and Government-Owned              and-Controlled Corporations (GOCCs), including subsidiaries and affiliates of GOCCs; and
        • Other matters/concerns where deadlines have been imposed or under the orders of the
           Commissioner of Internal Revenue.
         Examiners and investigators shall make use of this period to do office work on their cases and to complete the report on those with already completed field work. Service of Assessment Notices, Warrants and Seizure Notices should still be effected.