Tax Updates April 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 24)

1. May a revenue officer ("RO") conduct an examination of a taxpayer's accounts based on a Letter of Authority ("LOA") that contains the name of another RO and a Memorandum Referral signed by the Revenue District Officer?

No. In Republic of the Philippines vs. Robiegie Corporation (G.R. No. 260261, October 3, 2022), the Supreme Court ("SC") held that a new LOA is needed if the Bureau of Internal Revenue ("BIR") will reassign, from one RO to another, the examination or investigation of a taxpayer's records. In this case, the SC also explained that the reassignment of an RO may be delegated by the Commissioner of Internal Revenue ("CIR") to his or her duly authorized representatives under the National Internal Revenue Code of 1997, as amended ("NIRC").