In connection with the thrust of the Bureau of Internal Revenue (BIR) to intensify taxpayer compliance and increase revenue collections, all field audit and other field operations including all enforcement activities shall continue during this holiday season.
The CIR is also reminded that all efforts should be directed to ensure maximum revenue collection throughout the year.
The Revenue Memorandum Circular (RMC) No. 109-2016 shall take effect immediately.
Please refer: http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%20109-2016.pdf of the full text of RMC No. 109-2016.
