What is a Letter of Authority?
A Letter of Authority authorizes or empowers a designated Revenue Officer to examine, verify and scrutinize a taxpayer’s books and records in relation to his internal revenue tax liabilities for a particular period.
How should a Letter of Authority be served?
On the first opportunity of the Revenue Officer to have a personal contact with the taxpayer, he should present the Letter of Authority (LA) together with a copy of the Taxpayer’s Bills of Rights. The LA should be served by the Revenue Officer assigned to the case and no one else. He should have the proper identification card and should be in proper attire.
A Letter of Authority must be served or presented to the taxpayer within 30 days from its date of issue; otherwise, it becomes null and void unless revalidated.
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Source: Revenue Audit Memorandum Order (RAMO) 1-2000