BIR ends audit freeze: New rules in motionThe Bureau of Internal Revenue (BIR) lifted the nationwide suspension of tax audits and field operations on Jan. 27 2026 through Revenue Memorandum Circular (RMC) 8-2026, ending a pause that began in November 2025 following a leadership change. Alongside this, it issued Revenue Memorandum Order (RMO) 1-2026 prescribing revised policies, controls and procedures for audit and assessment processes. The overarching aim is to ensure transparency, prevent abuse of audit authority, uphold due process and promote responsibility and accountability. This approach effectively prevents overlapping assessments, where multiple divisions audit the same taxpayer for different taxes in the same year. With the audit freeze lifted, the BIR has put RMO 1-2026 into motion, introducing reforms that aim to simplify audits, prevent overlaps and reinforce accountability.

Source: Philippine Star February 24, 2026 12:14 UTC