The Philippine Chamber of Commerce and Industry (PCCI) on Wednesday expressed support for the Bureau of Internal Revenue (BIR) as it resumes field audits under a modernized framework designed to improve transparency and predictability in the tax system.
The business group welcomed Revenue Memorandum Circular (RMC) No. 8-2026, which restarts audit and field enforcement activities including electronic letters of authority, mission orders and tax verification notices.
The PCCI said a more significant reform is found under Revenue Memorandum Order (RMO) No. 1-2026, which introduces a modernized audit framework with new taxpayer safeguards.
PCCI president Perry Ferrer said the single instance audit framework, which limits audits to 1 letter of authority per taxpayer per year, streamlines the process and reduces disruption to business operations.
“This policy consolidates all internal revenue tax types, including VAT, into a single authority and improves efficiency through the automatic consolidation of multiple eLAs into one LOA,” Ferrer said.
The group also supported the shift toward risk-based and data-driven audit selection. The reform rationalizes enforcement authority by abolishing various task forces and closing VAT audit sections and large taxpayers VAT audit units, effectively returning assessment functions to regular BIR offices.
PCCI director for taxation Alfredo Yao said the reforms reinforce fairness and accountability by strengthening transparency in taxpayer interactions and removing redundant audit units.
The chamber also cited strengthened due process provisions that require audit notices to be based on unresolved issues with clear factual and legal grounds.
The PCCI said these reforms could strengthen trust between the government and the private sector while encouraging voluntary compliance.
PCCI tax committee chairperson Benedicta Du-Baladad said a predictable and transparent tax environment supports business confidence and competitiveness.
The group said it looks forward to the consistent implementation of these reforms and reaffirmed its commitment to working with the BIR to improve the ease of doing business in the country.
