REVENUE MEMORANDUM ORDER NO. 51-2024  issued  on   December  16,  2024,
suspends all audit and other field operations of the Bureau of Internal Revenue from
December 16, 2024 to January 12, 2025.

During this suspension period, the issuance  of written   orders to  audit  or  investigate
taxpayers’ internal revenue tax liabilities will be on hold, except in the following specific
scenarios: 

a.  Investigation of cases prescribing on or before April 15, 2024.                                                                                b.  Cases involving tax evasion.
c.  Processing and verifying estate tax returns, donor’s tax returns, capital gains tax
      returns, and withholding tax returns concerning the sale of real properties or shares
      of stock, along with associated documentary stamp tax returns.
d.  Examination and/or verification of internal revenue tax liabilities for taxpayers retiring
     from business.
e.  Monitoring of privilege stores (tiangge).
f.  Other matters or concerns subject to specific deadlines.

Examiners and investigators shall  utilize the suspension  period  for completing  office-                                    based tasks and finalizing reports on cases where fieldwork has already been completed.