Practice question
Does a computerized letter notice identifying a discrepancy, by itself, substitute for an LOA authorizing a full books examination?
- Yes, all BIR documents are interchangeable
- No; Standard Insurance distinguishes the letter notice from an LOA
- Yes, if the discrepancy is large
- Yes, if the taxpayer dislikes the audit
- Yes, whenever the document is printed
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.