The Power of BIR's Letter of Authority and What to Advise Your Client

This is the first of a series of discussions that will take you through the tax assessment process under the amended National Internal Revenue Code (hereafter NIRC or Tax Code). Put simply, tax assessment is the process by which the BIR determines whether the taxpayer has paid the right amount of tax. The assessment process is governed by technical rules, violations of which could be fatal to the cause of the taxpayer or the BIR, as the case may be.

This course will present the technicalities involved in the issuance of Letter of Authority. Having a deep understanding of these rules will make or break your case in court just like the sample jurisprudence presented in this lecture.

The course will also cover other notices and issuances such as the Letter Notice, Tax Verification Notice, and Mission Orders and how they relate to the assessment process and the taxpayer’s rights to due process. Knowing the limits of these other issuances will enable you to become better advocates for your clients.