The BIR has issued RMC No. 05‑2026 announcing the launch of the Letter of Authority (LOA) Verifier feature in the BIR’s Chatbot REVIE. This initiative aims to enhance transparency and protect taxpayers from unauthorized audit activities.

PURPOSE OF THE LOA VERIFIER

  • Provides taxpayers with a secure and reliable way to validate the authenticity of LOAs.
  • Ensures timely validation through a clear accountability framework.
  • Maintains a single, official communication channel with taxpayers

LOA VERIFICATION PROCESS

  1. Validation through Chatbot REVIE

Taxpayers may verify an LOA through the following steps:

  1. Visit the BIR official website at www.bir.gov.ph
  1. Access Chatbot REVIE and select “LOA Verifier” from the dropdown menu
  1. Enter the required information exactly as stated in the LOA:

·        Taxpayer Identification Number (TIN)

·        Registered Name of the Taxpayer

·        LOA Case Number

  1. System Response:

·        “LOA FOUND” – The LOA is valid. No further action is required.

·        “LOA NOT FOUND” – The LOA does not appear in the system and requires further verification.

  1. Procedure for “LOA NOT FOUND” Results

If the system returns an “LOA NOT FOUND” result, the taxpayer must take the following steps:

  1. Send an email to contact_us-LOA@bir.gov.ph with the following details:

·        Scanned copy of the LOA

·        Taxpayer Identification Number (TIN)

·        Name of the Taxpayer

·        LOA Case Number

·        Issuing Office (e.g., Revenue Region, RDO, LTS, or NID)

  1. BIR Action:

·        An automatic acknowledgment email will be sent upon receipt

·        The BIR Assessment Service will validate the LOA and coordinate with the issuing office, if necessary

·        The verification process will be completed within three (3) working days

·        The official verification result will be sent to the taxpayer through the same email channel

IMPLICATIONS FOR TAXPAYERS

  • Taxpayers now have a direct and secure tool to confirm whether an LOA is genuine.
  • This reduces risks of unauthorized audits and ensures that only properly issued LOAs are acted upon.
  • In case of discrepancies, taxpayers can escalate through the official email channel for verification.