Practice question
Under RMC 14-2026, what is a replacement eLA issued solely for officer reassignment with unchanged valid audit coverage?
- An automatic audit of every related company
- An automatic new assessment
- An administrative continuity adjustment rather than new audit initiation
- A cancellation of all taxes
- A criminal judgment
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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