Quick answer · LOA
What does a Letter of Authority authorize?
Start with the short explanation of the document’s function and the information management should verify.
Read the quick answerNLF resource hub
BIR Notices and Audits in the Philippines
This resource hub organizes general information about BIR audit and notice stages for Philippine business decision-makers. The function and response options can depend on the exact document, tax type, covered period, date and manner of receipt, available records, and current rules. Use the answer pages to identify what a document is and what management should verify before making a substantive response.
Key distinctions
Document stage matters
An authority document, discrepancy notice, assessment, and collection document can serve different functions and should not be treated as interchangeable.
Receipt proof matters
Management should preserve the document and information showing when and how it was received before assuming a deadline.
General information is not a response
A live BIR matter requires document-specific legal assessment and a conflict-cleared engagement.
Choose by document or objective
Read the BIR notice path directly
Each page addresses a distinct question. Read it with the cited authorities, stated qualifications and review date; none substitutes for a document-specific response.
First response · NOD
Notice of Discrepancy
Use when the issue is an initial discrepancy discussion and management needs the current first-response sequence.
Read the NOD guideAudit authority · LOA
Letter of Authority response
Use when management needs to examine authority, scope, requests, records and the response workflow.
Read the LOA guideAssessment remedy · FLD/FAN
Protest and CTA route
Use after an assessment instrument arrives to distinguish the protest stage from a possible later CTA remedy.
Read the protest guideClaim route · Refund
Administrative refund and CTA branches
Use when the objective is recovery of tax or input VAT and the claim type, starting point and branch must be identified.
Read the refund guideCurrent-law notice
Philippine statutes, regulations, agency processes, and jurisprudence can change. NLF updates substantive resource pages when a material authority, process, or legal issue requires it. A publication date or wording on a general-information page should not be treated as advice on a live deadline or a particular business decision.
BIR Notice Review and Response Plan
Related defined-scope service
For an actual BIR notice, NLF's defined-scope BIR Notice Review and Response Plan reviews the document, apparent deadlines, requested records, immediate issues, and management actions before more extensive controversy work is considered.
View BIR Notice Review and Response PlanGeneral information only. These resources do not create an attorney-client relationship and are not a substitute for advice on particular facts, documents, parties, deadlines, or legal risk. Engagements are subject to conflict checking and written acceptance by Nopuente Law Firm.
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