- On January 27, 2026, the Philippine Bureau of Internal Revenue (BIR) lifted the suspension of tax audits, which had been in place since November 24, 2025, through Revenue Memorandum Circular (RMC) no. 008-2026, accompanied by revised audit control procedures issued under Revenue Memorandum Order (RMO) no. 001-2026.
- Key changes in the updated audit procedures include the requirement for audit notices to clearly indicate if they pertain to a full or limited examination, and the BIR is now restricted to issuing a single electronic letter of authority (eLA) per taxable year for each audit.
- Taxpayers who wish to separate their VAT audits must submit a request by February 16, 2026, with the new audit procedures taking effect immediately upon the lifting of the suspension.
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