Tax audits can be intimidating for many taxpayers, especially when there are concerns about unauthorized examiners or questionable audit documents. To strengthen transparency and taxpayer protection, the Bureau of Internal Revenue (BIR) introduced Letter of Authority (LOA) Verifier through Revenue Memorandum Circular (RMC) No. 005-2026, introducing a new digital feature that allows taxpayers to confirm whether a LOA is authentic.

Through the LOA Verifier feature of the BIR’s official chatbot “REVIE,” taxpayers can now independently check if a LOA issued to them is valid and officially recorded in the BIR system before engaging with examiners.

Below is a guide in Q&A format to help taxpayers on how to use the new feature and further understand the circular.

What is RMC No. 005-2026 all about?

RMC No. 005-2026 introduces a new way for taxpayers to protect themselves during tax audits. It allows taxpayers to verify the authenticity of a Letter of Authority (LOA) through the LOA Verifier feature available in Chatbot “REVIE,” which can be accessed through the BIR website.

This initiative is part of the BIR’s broader push to promote transparency, discourage unauthorized audit activities, and strengthen taxpayer confidence when dealing with tax audit-related matters.

Why is the LOA Verifier important for taxpayers?

A valid LOA is the BIR’s primary legal document that authorizes revenue officers to examine a taxpayer’s books and records. Without it, an examination cannot proceed.

The LOA Verifier gives taxpayers a practical tool to confirm whether the LOA presented to them was genuinely issued and recorded in the BIR’s official system. This helps taxpayers avoid dealing with unauthorized audit activities and ensures that audit verification requests follow a clear and consistent process.

How can taxpayers verify a LOA using Chatbot “REVIE”?

Taxpayers may validate a LOA by accessing Chatbot “REVIE” through the BIR website and selecting the LOA Verifier feature.

They must then enter the required information exactly as it appears on the LOA:

• Name of the taxpayer
• Taxpayer Identification Number (TIN)
• LOA Case Number

Once the details are submitted, the system will automatically check whether the LOA exists in the BIR’s records.

What does it mean if “REVIE” says “LOA FOUND”?

If the search result shows “LOA FOUND,” it means the LOA matches the records in the BIR system.

In this case, no further action is required from the taxpayer, and the LOA may be treated as authentic for audit purposes.

What should a taxpayer do if the “REVIE” says “LOA NOT FOUND”?

If the response is “LOA NOT FOUND,” taxpayers are instructed to request further verification by sending an email to: contact_us-LOA@bir.gov.ph (RMC No. 005-2026)

The taxpayer must attach a copy of the LOA and provide the following details:

• TIN
• Name of the taxpayer
• LOA Case Number
• Issuing Office (e.g., RR No. / RDO No. / LTS / NID, etc.)

This step ensures that questionable or unverified LOAs are reviewed through proper channels.

Who handles the verification if a LOA is not found in the system?

The BIR Assessment Service is responsible for validating whether the LOA was validly issued and recorded in official BIR systems.

When necessary, the Assessment Service may coordinate with other concerned offices to determine the authenticity and status of the LOA.

How long will the verification process take?

RMC No. 005-2026 provides that the Assessment Service must complete the validation process and issue an official response within three (3) working days from receipt of a complete verification request.

The response will be sent directly to the taxpayer using the BIR’s official email address.

The issuance of RMC No. 005-2026 is a welcome development that empowers taxpayers with a direct verification tool and promotes transparency in the audit process. With the LOA Verifier now accessible through Chatbot REVIE, taxpayers can confirm the authenticity of audit documents before proceeding, helping protect them from unauthorized examinations and reinforcing accountability within the tax system.

As taxpayers, knowing and using this feature is an important step in ensuring that tax audit is handled properly, fairly, and within the bounds of the law. – Rappler.com

ACG is the most trusted tax advisory firm in the Philippines, providing tax strategy, compliance, and policy advisory services to multinational corporations, foreign investors, and government institutions. With a strong presence in Asia and an expanding global network, ACG continues to bridge the gap between international investors and the dynamic Philippine market. To explore partnership opportunities or join ACG’s global investment promotion initiatives, CONSULT ACG, or you may also send an email to consult@acg.ph