RMC No. 5-2026 — Letter of Authority (LOA) Verifier through REVIE

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG

January 12, 2026 REVENUE MEMORANDUM CIRCULAR NO._0 0 5 - 2 0 2 6

SUBJECT Letter of Authority (LOA)Verifier through REVIE

TO : All Internal Revenue Officials/Officers and Others Concerned

protect taxpayers from unauthorized audit activities, the BIR is launching a new feature in our Number (TIN) and LOA Case Number. Chatbot REVIE called LOA Verifier. Through this new feature,taxpayers will be able to validate the authenticity of issued LOA(s) by inputting the Taxpayer's Name, Taxpayer Identification In line with the Bureau of Internal Revenue (BIR)'s thrust to enhance transparency and

I.PURPOSE

communication channel with taxpayers. This initiative is intended to provide taxpayers with a reliable and secure verification mechanism for LOA now available in Chatbot REVIE; ensure timely validation of LOA through a clear accountability framework; and maintain a single, official, and consistent

II.PROCEDURES

A. LOA Validation through Chatbot REVIE

1 Access Chatbot REVIE through the BIR Website (www.bir.gov.ph and from the

dropdown list select LOA Verifier 2 An instruction reminding the taxpayer to supply accurate details. Enter the following:

LOA.Then,click SUBMIT. TIN, Name of the Taxpayer and LOA Case Number in the chat box, as it appears in the

3. If there is a match in the system, the response isLOA FOUNDno further action is

4 If there is no match in the system, the response is LOA NOT FOUND,"REVIE shall required.

display the following message: [email protected]. Attach a copy of the LOA and provide the relevant details: LOA Name of the Taxpayer LOA Case Number Issuing Office(e.g., RR No. / RDO No. / LTS/NID / etc.) TIN NOT FOUND. For further verification, @ BUREAU OF INTERNALREVENL'E please RECORDS MANAGEMENT DIVISION JAN 23 2026 e-mail

NOVOVE

BY: ADMIN UNIT IME 10-33f0

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue,Diliman,Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph

B.Procedure when Chatbot REVIE response is LOA NOT FOUND

In cases where Chatbot REVIE's reply indicates that the LOA Not Found, the following procedure shall apply:

1. Taxpayer Action

Taxpayer shall send an e-mail to [email protected], attaching a copy of the LOA and providing the relevant details, including Issuing Office (e.g., RR No. / RDO No. /LTS /NID / etc.) :Name of Taxpayer LOA Case Number 6 TIN

2 Standard Reply verified by the BIR Upon receipt of the e-mail, the official e-mail address (contact [email protected]) shall automatically generate a standard acknowledgement reply and the LOA is being

3. Access and Monitoring of the Official E-mail Address

Administrators of the BIR Assessment Service and Customer Assistance Division. The official e-mail address ([email protected]) shall be maintained as a controlled, shared account, with authorized access granted to designated

All requests for verification shall be logged, monitored, and tracked through this official e-mail address.

4.Verification by the Assessment Service recorded in the official BIR systems; and coordinate with concerned offices, when The Assessment Service shall validate whether the LOA was validly issued and necessary, to determine the authenticity and status of the LOA.

within three (3) working days from receipt of the complete request, and shall send the reply directly to the taxpayer using the official email address contact_us- [email protected] The Assessment Service shall complete the validation and prepare the official response

For strict compliance

CHARLITO MARTIN R. MENDO2 Commissioner of Internal Revenue

Ne BUREAUOFINTERNALREVENLE ECORDSMANAGEMENTDIVISION

O EUNE

JAN 23 2026

BY: ADMINUNIT-1 W TIME: jb :33Am