Building on reforms announced in late 2025 to curb LOA misuse, the Bureau of Internal Revenue (BIR) has launched the Letter of Authority (LOA) Verifier. This digital tool, accessible via the BIR's chatbot REVIE, allows taxpayers to verify LOA authenticity, enhancing transparency and protecting against unauthorized tax audits.
Following Commissioner Charlito Mendoza's December 2025 announcement requiring his approval for all LOAs to prevent extortion and corruption, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 005-2026 on February 23, 2026, introducing the Letter of Authority (LOA) Verifier.
The LOA remains the key document authorizing revenue officers to examine taxpayer records; without a valid one, audits cannot proceed. Taxpayers can now use the BIR website's chatbot REVIE by entering their name, Taxpayer Identification Number (TIN), and LOA Case Number. A 'LOA FOUND' result confirms authenticity against BIR records; 'LOA NOT FOUND' prompts emailing contact_us-LOA@bir.gov.ph with the LOA copy and details like issuing office (RR No. / RDO No. / LTS / NID).
Validation is handled by the BIR Assessment Service, potentially coordinating with other units, and completed within three working days, with responses via official BIR email.
This initiative advances the BIR's transparency drive, discourages unauthorized audits, and fosters taxpayer trust in lawful, fair processes.
