NLF answer page. Primary sources checked for drafting: 24 August 2026.

What is a BIR Letter of Authority?

Direct answer

An LOA is not itself a final assessment, a conclusion that a tax is due, or a complete answer to what the company should submit. The actual document, taxpayer, authorized officers, tax periods, tax types, service details, requests, and current issuance framework matter.

What management should verify

Preserve the exact document and attachments, receipt proof, stated taxpayer, tax type, covered period, identified officers, and any accompanying request. Do not send bulk records through a general web form.

Limits of this page

BIR procedures and issuances can change. A Letter Notice, LOA, Notice of Discrepancy, assessment, collection document, and court or agency notice can require different analysis. This page does not determine a live deadline, validity issue, submission strategy, or protest position.

Primary source

Medicard Philippines, Inc. v. Commissioner of Internal Revenue, G.R. No. 222743, 5 April 2017

For an actual BIR notice, see the BIR Notice Review and Response Plan.