Practice question
An RO routes further audit meetings solely through a personal number and refuses to use available official channels. Which safeguard is implicated?
- RMO1-2026 directs other taxpayer meetings and discussions through official RO or GS channels
- The taxpayer must use every private channel requested
- Official records are forbidden
- Only oral rumors may establish meeting arrangements
- The taxpayer’s participation abolishes all documentation duties
Legal references
- BIR RMO1-2026, SectionIX(B)–(C), page12: https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf
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