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Showing 1–3 of 3 articles for “tax audit”

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Oct 3, 2022 letter of authority tax assessment bir national internal revenue code tax audit cta

Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling

Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.

Oct 3, 2022 tax law letter of authority bir revenue officers tax assessment due process

When a Revenue Officer Lacks Authority: The LOA Requirement in Tax Audits

Philippine Supreme Court explains why a new Letter of Authority is required when tax investigations are reassigned to another revenue officer.

Oct 3, 2022 tax law letter of authority bir tax assessment due process revenue officers

When a Tax Audit Lacks Authority: The LOA Requirement in Philippine Tax Investigations

Philippine Supreme Court ruling on why BIR revenue officers need a valid Letter of Authority to conduct tax audits, and what happens when reassignments bypass this requirement.