BY JUN RAMIREZ
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THE Bureau of Internal Revenue has resumed the investigation of business and professional taxpayers suspected of having under declared earnings to reduce tax payments or pay nothing.
All enforcement activities were suspended three months ago due to coronavirus lockdown.
In a memorandum, BIR Deputy Commissioner for Operations Arnel Guballa instructed regional directors and district officers to start auditing the financial records of businesses as the quarantine restrictions have been relaxed.
Enforcement operations include field audit, serving of letters of authority, discrepancy notice, notice of informal conference, preliminary assessment notice, and subpoena duces tecum.
