Practice question
A mission order expressly authorizes only verification and surveillance. An officer argues that its official heading alone permits an unrestricted full examination of books. Which answer follows RMO 1-2026?
- All official headings confer full authority
- Limited authority means no activity of any kind is lawful
- The taxpayer may select the order's legal meaning
- A mission order is always a final assessment
- The instrument's defined limited scope must be respected; official form alone does not convert it into a full-examination eLA
Legal references
- NIRC Sections5–6,13 and228: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- CIR v. Standard Insurance, GR259729, November17 2025, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327
- CIR v. Elric Auxiliary Services, GR226945, February19 2026, main decision: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html
- BIR RMO1-2026 official digest: https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026%20Digest.pdf
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