Quezon city: The Bureau of Internal Revenue (BIR) will resume the issuance of Letters of Authority (LOAs), mission orders, and field audits after implementing reforms, Finance Secretary Frederick Go announced. The issuance of these documents was suspended in November of the previous year amid reports of misuse for corrupt practices.

According to Philippines News Agency, the BIR has completed a comprehensive review in coordination with private sector stakeholders and introduced reforms to make audits fairer, more predictable, and more accountable. "These changes align with the administration's big, bold reforms to improve the ease of doing business and strengthen trust in government," Go stated, urging taxpayers and the public to actively support the reforms.

BIR Commissioner Charlie Martin Mendoza, during the same briefing, noted that a revenue memorandum on the audit resumption has yet to be issued. Among the reforms is a single-audit framework under which only one LOA will be issued per taxpayer each year, covering a consolidated list of audits.

The BIR has also abolished VAT audit sections and disbanded audit task forces, limiting audits to regional offices and the Large Taxpayers Service. Taxpayers will be able to verify LOAs through the BIR website using the agency's chatbot to ensure transparency. An audit-to-auditor program will be implemented to strengthen revenue officer accountability.

Mendoza specified that examinations of books of accounts must be conducted at the taxpayer's office, place of business, or BIR offices, with flexible arrangements for voluminous records to avoid disruption. He added that the reforms are part of the BIR D.A.R.E.S., the agency's five-point reform agenda, and emphasized the need for taxpayer cooperation to ensure fair and professional audits.

Mendoza clarified that the audit suspension did not significantly affect revenue collections, as audit-related gains accounted for only about 3 percent of total BIR collections over the past seven years.