Philippines: New letter of authority must be issued if tax investigation reassigned
A report discussing a letter of authority that must be issued if a tax investigation is reassigned
Discussing a letter of authority that must be issued if a tax investigation is reassigned
The KPMG member firm in the Philippines prepared a report discussing a Supreme Court decision from 2021 (G.R. No. 242670) that invalidated an investigation by the Bureau of Internal Revenue (BIR) on the grounds that the BIR officers conducting the investigation were not named in the Letter of Authority (LOA) because the originally named BIR officer(s) were reassigned or had resigned.
The Supreme Court found that a memorandum of assignment, referral memorandum, or equivalent document, is not sufficient to grant BIR officer(s) authority to conduct an investigation, and a new or amended LOA must be issued.
Read an August 2022 report prepared by the KPMG member firm in the Philippines
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