Practice question
An LOA identifies taxpayerA and taxable year 2024. An officer relies solely on it to conduct a full audit of unrelated taxpayerB for 2025, with no other authority. Is the LOA sufficient?
- Yes, every LOA covers all taxpayers
- Yes, one officer's employment is enough
- Yes, if the officer uses the same computer
- No; the proposed examination is outside its identified taxpayer and period
- Yes, if taxpayerB has more revenue
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
Answer this question in flashcards to review your response and continue practicing.