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

Part I of the Tax Assessment Lecture Series


Updates on Substantive and Procedural Laws and Jurisprudence

Credit Unit





3/27/2027 12:00:00 AM


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.

At the end of this course, you should be able to:

  • Explain why a BIR commissioner’s power to make tax assessment cannot be questioned,
  • Discuss the importance of Letter of Authority when conducting tax examination or assessment and how this could affect cases
  • Determine the other audit notices issued by BIR to your clients and how it impacts them or their businesses, and
  • Reference the Court's ruling in the Medicard and MCC Transport Case when handling tax cases that involve Letter of Authority. 

Course Status


Course Price


when you avail the Full Compliance (36 Units) bundle


Regular price for 1 credit unit course



Managing Partner, Aranas Cruz Araneta Parker & Faustino Law Offices