BIR officers are back in action

WITH the last quarter of calendar year 2022 fast approaching, the Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) 127-2022 last Sept. 7, 2022. The move officially lifted the suspension of the conduct of enforcement activities and operations, such as field audits and other field operations covered by outstanding mission orders (MOs), and the removal of a prohibition on the issuance of new MOs under RMC 77-2022.

An MO refers to an authorization by the BIR for its officers to conduct surveillance on a taxpayer. These are based on the power of the commissioner to make assessments and prescribe additional requirements for tax administration and enforcement, as stated in Section 6 of the National Internal Revenue Code of 1997 (Tax Code), as amended. An MO is signed by regional directors and/or an officer of equivalent position. A taxpayer, by right, can verify an MO and ask for an identification card from the assigned officer.