Practice question
An officer treats a continuity replacement for the same 2024 audit as authority to add2025 without the required new-selection and approval process. The BIR cites the word replacement as sufficient. Which is correct?
- Replacement always expands years
- The officer chooses the period privately
- Taxpayer identity is irrelevant
- Additional periods cannot be smuggled into a continuity replacement; the prescribed process for expanded coverage is required
- All2024 authority is automatically void
Legal references
- BIR RMC 14-2026 (March 4, 2026), official digest, replacement eLAs under RMO 1-2026 as amended by RMO 6-2026: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2014-2026%20Digest.pdf
Answer this question in flashcards to review your response and continue practicing.