Practice question
Does RMO 1-2026’s prospective single-instance framework automatically invalidate every lawfully issued earlier LOA?
- Yes, all earlier authority disappears
- Only the taxpayer’s name decides
- Yes, all earlier audits were unlawful
- No; RMC 14-2026 preserves earlier authorities validly issued under the governing law
- Only if the taxpayer likes the audit
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
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