Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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BIR Letter of Authority Audit Defense in the Philippines: Know Your Rights
Received a BIR Letter of Authority? Learn how a BIR audit works, what records you must keep, and how to respond when revenue officers examine your books.
BIR Letter of Authority Audit in the Philippines: Your Rights and First 30 Days
Received a BIR Letter of Authority? Learn your rights, the Single-Instance Audit Framework, and the steps to take in the first 30 days of a tax audit.
Navigating Tax Assessments: The Validity of Letters of Authority in the Philippines
Learn when a BIR Letter of Authority becomes invalid, the 30-day and 120-day rules, and how the Supreme Court ruled in AFP General Insurance.