Practice question
Explain the treatment of earlier valid LOAs and previously settled tax items during transition to the 2026 single-instance framework.
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.