BIR lifts the nationwide audit suspension

Revenue Memorandum Circular No. 8-2026, dated 27 January 2026, lifted the suspension of tax audit and field operations imposed by Revenue Memorandum Circular No. 107-2025 in November 2025.

On the same date, Revenue Memorandum Order No. 1-2026 prescribed revised audit policies, including a single-instance audit framework under which a taxpayer generally receives only one electronic letter of authority for each taxable year.

Practitioners should review the running of the prescriptive periods discussed in the chapter on remedies.