The Bureau of Internal Revenue (BIR) suspended audit operations on Nov. 24, 2025, through Revenue Memorandum Circular (RMC) 107-2025, to recalibrate its audit processes, strengthen internal controls, and address longstanding issues such as fake letters of authority (LOAs), unauthorized audits, and inconsistent audit practices. The suspension created the opportunity for the BIR to rebuild its audit framework and restore taxpayer confidence. After the internal reforms were completed, the BIR lifted the audit suspension through RMC 82026, allowing audit activities to resume under stricter safeguards and enhanced verification protocols.
It is within this context that the BIR introduced RMC 52026, launching the LOA Verifier, a new digital feature in Chatbot REVIE designed to help taxpayers confirm whether an LOA is genuine and officially issued. Under this system, taxpayers input the taxpayer identification number (TIN), the taxpayer’s name, and the LOA case number as stated on the LOA.
The LOA Verifier responds with either “LOA FOUND,” confirming the LOA’s validity, or “LOA NOT FOUND,” directing taxpayers to email contact_usLOA@bir.gov.ph with the LOA copy and required details for manual verification. All verification requests are tracked through a controlled BIR email channel to ensure proper monitoring and accountability.
The LOA Verifier is a key safeguard emerging from the reforms made during the audit suspension period. With audits recently reinstated, the BIR emphasizes the importance of validating LOAs before any engagement, given that the LOA is the exclusive and mandatory authority for a revenue officer to examine a taxpayer’s books and records. Any examination without a valid LOA is legally void, underscoring the importance of giving taxpayers the means to authenticate such documents swiftly and independently.
By providing a secure and transparent way to verify LOAs, RMC 52026 strengthens protections against fraudulent audit activities and ensures that only properly issued LOAs can initiate an audit.
This reinforces the BIR’s broader thrust, established through the audit reform measures, to enhance transparency, prevent unauthorized audits, and safeguard taxpayers from abuse.
Source:
P&A Grant Thornton
Certified Public Accountants