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27 January 2026 · Chapters 24, 25

BIR lifts the nationwide audit suspension

The Bureau of Internal Revenue has lifted the nationwide suspension of field audits. Letters of authority issued before the suspension may now be served and enforced.

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

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Related updates

  • 5 July 2026Real property tax amnesty lapses
  • 1 March 2026RMO 6-2026 amends the audit consolidation timetable

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