The Bureau of Internal Revenue (BIR) suspended audit operations on 24 November 2025 through Revenue Memorandum Circular (RMC) No. 107-2025, to recalibrate its audit processes, strengthen internal controls, and address longstanding issues such as fake letters of authority (LOAs), unauthorised 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 No. 82026, allowing audit activities to resume under stricter safeguards and enhanced verification protocols.
It is within this context that the BIR introduced RMC No. 5‑2026, 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), taxpayer’s name, and 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_us‑LOA@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 emphasises 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 No. 5‑2026 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 unauthorised audits, and safeguard taxpayers from abuse.
Source:
P&A Grant Thornton
Certified Public Accountants
P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.
As published in The Manila Times, dated 04 February 2026
