Direct answer
A BIR Letter of Authority, commonly called an LOA, is the authority given to designated revenue officers to examine a taxpayer's books of account and other accounting records for tax-assessment purposes. It is not itself a final assessment, a conclusion that tax is due, or a complete answer to what the company should submit. The actual document, taxpayer, authorized officers, tax periods, tax types, service details, requests, and current audit framework matter.
Why this answer is qualified
The Supreme Court has described an LOA as authority to examine books and records to determine the correct amount of tax. Current BIR audit controls, including the 2026 framework and related issuances, should be checked against the particular document rather than assumed from an older fixed-duration rule.
What management should verify in a live matter
- The exact document and all attachments, including its stated taxpayer, date, tax type, and period.
- How and when the company received the document, together with receipt proof and any accompanying communication.
- The officers, records, and requests identified in the document, without sending bulk records through a general web form.
- Whether another BIR document, audit stage, assessment, or deadline has already been received.
Limits of this page
BIR procedures and issuances can change. A Letter Notice, LOA, Notice of Discrepancy, PAN, FAN or FLD, FDDA, collection document, and court or agency notice can call for different analysis. This page does not determine a live deadline, validity issue, submission strategy, or protest position.