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VAT on reimbursements under EOPT | Fulvio D. Dawilan

Since the enactment of the Ease of Paying Taxes (EOPT) Act, a lot of articles have been written regarding its effect on our tax system. Similarly, the proper implementation of the new law has been discussed in a number of fora, such as seminars and webinars on taxation conducted both…
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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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