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The LOA will contain which documents need to be submitted to the BIR.
Failure to provide the requested documents will subject the taxpayer to the issuance of Subpoena Duces Tecum.
The LOA needs to be served to the taxpayer within 30 calendar days of its issuance, otherwise it is voided and will need to be revalidated.
Once the LOA has been issued, the actual audit can begin.
Further, the burden of proving that the assessments were in fact received by the taxpayer lies with the BIR. 224327), the BIR failed to prove the receipt of the final assessment.
In the case of Commissioner of Internal Revenue vs Bank of the Philippine Islands (G. The SC ruled that, essentially, “no assessment was issued.” There is also a 120-day period prescribed for the duration of audit, but this is apparently not part of the due process.
The balancing factor, according to the Supreme Court, is ensuring that all audits are properly authorized. Letter notices cannot replace LOAs, and as such do not authorize further examinations or assessments.
The taxpayer can then contest the assessment through an informal conference within 30 days from the issuance of the notice.“But the President came out yesterday and said, ‘Yes, there was verbal agreement.’ Now the problem is, that binds us,” Carpio said, in an interview.Carpio, who has been a strong advocate of Philippines’ sovereign interest in the South China Sea, particularly the WPS, said that the only way to stop the President’s verbal agreement is for the Senate to adopt a resolution disapproving it. And so it needs ratification by the Senate,” Carpio said, adding that a Senate resolution on the need for its concurrence would also give Duterte a way to save face.Duterte has been criticized for setting aside the Arbitral Award invalidating China’s massive claims in the South China Sea in pursuit of warmer relations with China.The President has repeatedly said that Philippines cannot win a war with China because it will only result in a massacre of Filipino soldiers.