Title
Clarification on Legal Petition s in Audit Process
Law
Bir Revenue Memorandum Circular No. 38-2013
Decision Date
May 2, 2013
BIR Revenue Memorandum Circular No. 38-2013 clarifies that Legal Petition Notices do not suspend audits or investigations initiated by electronic Letters of Authority, emphasizing that taxpayers must comply with established procedures and ensure their tax agents are accredited to avoid invalid protests and potential legal consequences.
A

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