THE Supreme Court has branded as “disturbing trend” the tax audits or investigations of taxpayers by revenue officers without a letter of authority (LOA) issued by the commissioner of the Bureau of Internal Revenue. Thus, the Court released to the public last October 7 a 13-page decision by the Court’s…
Supreme Court The Supreme Court (SC) has declared illegal and has “put an end” to “a disturbing trend of tax audits or investigations” of taxpayers by revenue officers who are not specifically named or authorized to do so. It said that tax audits or investigations can only be done by reve