Should LoAs be revalidated? | The Manila Times
THE National Internal Revenue Code (Tax Code), as amended, authorizes the commissioner of Internal Revenue or his duly authorized representative to conduct audits, in light of the power of the Bureau of Internal Revenue (BIR) to assess and collect taxes. These audits are conducted by revenue officers who are clothed with a valid letter of authority (LoA).
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Source: manilatimes.net