REPUBLIC OF THE PHILIPPINESDEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUEQuezon CityDecember 15, 2011REVENUE MEMORANDUM CIRCULAR NO. 58-2011SUBJECT:Suspension of All Audit and other Field Operations of the Bureau ofInternal Revenue Effective December 19, 2011TO:All Internal Revenue Officers, Employees and Others Concerned______________________________________________________________________________All field audit and other field operations of the Bureau of Internal Revenue relative toexaminations and verifications of taxpayers' books of accounts, records and other transactionsare hereby ordered suspended for the period December 19, 2011 to January 6, 2012.Thus, nofield audit, field operations, or any form of business visitation in execution of Letters ofAuthority/Audit Notices, Letter Notices, or Mission Orders should be conducted.Likewise, nowritten orders to audit and/or investigate taxpayers' internal revenue tax liabilities shall beserved except in the following cases:•Investigation of cases prescribing on or before April 15, 2012;•
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Taxation in the United States,COMMISSIONER OF INTERNAL REVENUE,Bureau of Internal Revenue