LOA Processing
Professional guidance through Letters of Authority for BIR audits, protecting your rights and ensuring proper documentation.
What It Is / Who Needs It
A Letter of Authority (LOA) is the official BIR document that authorizes specific, named revenue officers to examine your business's books and records for a defined taxable period it's not a casual request, and receiving one usually marks the start of a formal tax audit. Any business that receives an LOA needs to understand exactly what it authorizes, because the Supreme Court has repeatedly ruled that assessments issued without a proper Letter of Authority are effectively voided due to lack of due process.
What's Included in B&P's Service
Verification that your LOA is valid and properly issued
Coordination and representation during the audit process
Confirmation the named revenue officers, tax types, and taxable period match your case
Tracking of the audit timeline to flag any lapses in the BIR's own procedure
Guidance on responding to Notices and Assessments that follow the audit
Requirements / Documents needed
✓ The original Letter of Authority received
✓ Books of accounts and accounting records for the covered period
✓ Prior filed tax returns for the period under audit
✓ Valid ID of the business owner or authorized representative
✓ Any prior BIR correspondence related to the case
Process & Typical Timeline
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LOA review
We verify the document is valid: correct taxpayer name, TIN, taxable period, tax types, and named revenue officers
Document preparation
Your books and supporting records are organized for the audit
Audit coordination
We represent or accompany you through the revenue officers' examination
Response to findings
We help you respond to any Preliminary or Final Assessment Notices that follow