BIR Puts Compliance First in Nationwide Oplan Kandado; 419 Cases Cover P742.1 Million in Potential Tax Exposure

As seen on BIR’s official Facebook –

The Bureau of Internal Revenue (BIR) conducted Nationwide Oplan Kandado 2026 on June 30, covering 419 cases involving an estimated P742.1 million in potential tax exposure based on the corresponding 5-Day VAT Compliance Notices.

Operations were monitored through the National Command Center in Revenue Region No. 7A in Quezon City, where Revenue Regions reported the results of the morning’s operations and ongoing enforcement activities from across the country. The nationwide operations were conducted under the guidance of “Assistance First to Comply. Enforcement Only When Necessary.”

By the close of the June 30 operations, 132 Closure Orders had been implemented in accordance with existing laws and regulations, while many other taxpayers had already complied by registering their businesses, filing the required tax returns, and settling their tax obligations before the issuance of a Closure Order.

Commissioner Charlito Martin R. Mendoza said the Bureau resorts to Closure Orders only after taxpayers have been extended assistance, informed of their obligations, and given every reasonable opportunity to comply.

“Every closure carried out today should have come only after the Bureau had extended assistance, explained the taxpayer’s obligations, and provided every reasonable opportunity to comply. Only after those efforts have failed does enforcement become necessary,” Commissioner Mendoza said.

“From the very beginning, Secretary Go made his directive clear to us: let us make tax compliance easier for our taxpayers. Let us improve the quality of government services. That is the clear direction and order of President Ferdinand R. Marcos Jr., and that is what we are implementing under BIR DARES,” Commissioner Mendoza said.

Commissioner Mendoza said the Bureau had already begun implementing this approach through its C.H.A.T. Drive (Counsel, Help, and Assist Taxpayers) last February, during which Revenue Regions and Revenue District Offices visited business establishments to assist taxpayers and encourage voluntary compliance before enforcement became necessary.

“That is what should come first. And when assistance no longer proves effective, that is when Oplan Kandado comes into play. When taxpayers are willing to comply, we assist them. But when there is clear and deliberate refusal, we enforce the law. Firm when necessary. Fair at all times,” Commissioner Mendoza said.

Before any establishment is considered for temporary closure, the Bureau first conducts surveillance and validation and issues the notices required under existing laws and regulations. Throughout the process, taxpayers are given sufficient opportunity to rectify deficiencies, register their businesses, issue proper invoices or receipts, file the required tax returns, and settle their tax obligations before any Closure Order is implemented.

Commissioner Mendoza said Oplan Kandado now extends to online businesses, which are likewise expected to comply with registration, invoicing, filing, and payment requirements. He added that appropriate enforcement measures, including online takedown mechanisms where authorized by law, form part of the BIR’s continuing efforts to ensure compliance in both physical and digital marketplaces.

He added that Oplan Kandado is implemented year-round by Revenue Regions and Revenue District Offices nationwide.

“The numbers are important. But equally important is how those results were achieved—fairly, firmly, and professionally,” Commissioner Mendoza said.