Practice question
What taxpayer and period limits apply to a continuity replacement eLA under RMC 14-2026?
- Every taxpayer nationwide
- Only future years
- Any year the replacement officer chooses
- Every shareholder’s private transactions
- The same taxpayer and the taxable periods covered by the subsisting authority
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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