A BIR Letter of Authority can start an examination of specified tax records for covered periods. The first practical need is to understand what the notice asks for and whether the accounting records are ready for review.
This service focuses on accounting and tax advisory support for examination preparation and documentation management. It does not provide individualized legal advice or guarantee any reduction, settlement, cancellation, abatement, withdrawal, or favorable result.
Where This Service Fits
This page is for taxpayers who have received, or expect action under, a BIR Letter of Authority and need help organizing the examination process before assessment findings are resolved.
Scope and Notice Review
- Review the LOA and related communications provided by the taxpayer
- Identify the stated tax types, taxable periods, and document requests
- Clarify the accounting records and schedules needed for the covered scope
- Flag issues that may require qualified legal counsel for legal interpretation, formal legal representation, or legal proceedings
Accounting Records and Schedules
- Gather books, ledgers, filed returns, invoices, receipts, bank records, and withholding certificates
- Reconcile books, returns, source documents, and supporting schedules
- Identify missing records, unexplained variances, or documentation gaps
- Prepare organized schedules for management discussions and submissions
Coordination During the Examination
- Maintain a working list of requested documents and open questions
- Support management in preparing factual accounting explanations
- Monitor notices, requests, and response items shared by the taxpayer
- Coordinate with qualified legal counsel where legal interpretation, formal legal representation, or legal proceedings are required
Frequently Asked Questions
Is this the same as responding to an assessment?
No. This page focuses on organizing the accounting side of an LOA examination. If findings, a PAN, FAN, or assessment-related notice has already been received, assessment assistance may be more appropriate.
Does this service guarantee a lower assessment?
No. Outcomes depend on the facts, notices, records, deadlines, and applicable rules. No reduction, cancellation, settlement, abatement, withdrawal, or favorable result is guaranteed.
When should legal counsel be involved during an LOA examination?
Legal counsel may be needed when legal rights, representation, procedural strategy, or disputed legal positions are involved. This service is general accounting and documentation support, not individualized legal advice.
How quickly should actual notices be reviewed?
Prompt professional review is recommended because practical next steps depend on the specific notice, requested records, covered periods, and applicable rules.
Related Services
Accounting and tax advisory support for taxpayers reviewing BIR findings, assessment notices, asserted deficiencies, and supporting evidence.
BookkeepingBookkeeping support for businesses that need organized monthly records, reconciliations, and reports for tax and management use.
External AuditExternal audit support for Philippine businesses that need organized records, reliable schedules, and audit-ready financial reporting.
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