LETTER OF AUTHORITY (LOA) A LOA IS VALIDLY SERVED TO A PERSON WHO CUSTOMARILY RECEIVES CORRESPONDENCES FROM THE BIR. A LOA is intended to inform the taxpayers of the revenue officers (RO) who are duly authorized to conduct the examination and assessment. Where it was admitted that the person
ASSESSMENT THE REVENUE OFFICER (RO) TASKED TO AUDIT OR EXAMINE THE BOOKS OF ACCOUNTS OF TAXPAYER MUST BE CLOTHED WITH A PROPER LETTER OF AUTHORITY (LOA). An RO must be armed with authority, through an LOA, to conduct the audit or investigation of the taxpayer. Absent such grant of authority
A MEMORANDUM OF ASSIGNMENT (MOA) CANNOT REPLACE A LETTER OF AUTHORITY (LOA). The Deputy Commissioner and other BIR officials authorized by the CIR himself are permitted to issue an LOA. Among the BIR officials expressly authorized by the Commissioner of Internal Revenue (CIR) to issue the LOA are the Assistant