Philippine Bureau of Management to Resume Store Accounts to Focus on Unlicensed and Receipt Stores

Lilia Guillermo, director of the Philippine Bureau of Management (BIR), announced on Friday that regional directors can now issue mission instructions to field personnel for tax compliance verification activities.

"The business of tax compliance verification activities needs to be resumed to further expand the tax base and verify complaints involving violations of tax laws and regulations," Guillermo said in Memorandum Notice No. 115-2022."

At the same time, the issuance of the power of attorney for investigation is still suspended.

Officials of the Capital District Bureau explained that power of attorney and mission instructions are different, the latter involves a comprehensive audit of taxpayers' books and other financial records.

The objectives of the mission directive are mainly unlicensed business activities and retail stores that do not issue official receipts or invoices to customers.