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BIR LIMITS AUDITS TO ONE LOA TO EASE TAXPAYER HARASSMENT The Bureau of Internal Revenue introduces a “single instance audit framework” to curb complaints of taxpayer harassment, limiting audits to one Letter of Authority (LOA) per taxpayer per taxable year. BIR spokesperson Brianna Kay Delos Santos says multiple LOAs issued in the past will no longer be the norm, with exceptions only for specific cases such as one-time transactions, business closures requiring tax clearance, and fraud cases flag
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