Letter of Authority

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1. What taxpayer and period limits apply to a continuity replacement eLA under RMC 14-2026? Multiple Choice Easy
2. A valid original audit covers Company A’s 2024 taxes. Officers change, and a proper replacement eLA names the substitut… Multiple Choice Medium
3. Before a replacement eLA, a specific2024 VAT assessment was paid and settled. The BIR seeks to reassess it solely becau… Multiple Choice Medium
4. A timely non-consolidation request allowed parallel VAT audit cases temporarily. Officials seek to keep them independen… Multiple Choice Hard
5. An officer treats a continuity replacement for the same 2024 audit as authority to add2025 without the required new-sel… Multiple Choice Hard
6. Distinguish a continuity replacement eLA from initiation of an audit covering additional taxable periods under the Marc… Essay Hard
7. Explain the treatment of earlier valid LOAs and previously settled tax items during transition to the 2026 single-insta… Essay Hard
8. A practitioner relies on RMO 1-2026’s original dates to permit separate VAT audits indefinitely. Identify why RMO 6 and… Essay Hard