Clarification on Legal Petition s in Audit Process

Audit or investigation process initiated by the issuance of an eLA shall continue unabated despite receipt of any LPN related to the case.
The BIR National Office shall no longer entertain LPNs challenging the validity or enforceability of eLAs, as this matter is settled under RMC No. 6-2013.
No lawful impediment exists that stops investigation into a taxpayer’s internal revenue liabilities or the issuance of Subpoena Duces Tecum (SDT) if warranted, guided by RMO Nos. 45-2010 and 88-2010.

Upon receipt of PAN, FLD, or FAN, taxpayers are granted a statutory period of 15 or 30 days respectively to file a protest and rebut the assessment.
The protest must comply with the procedural requirements as set forth in Revenue Regulations No. 12-99.
Any LPN, declaration, or similar document protesting the assessment sent to the Commissioner or National Office without an issued Final Decision on Disputed Assessment (FDDA) from the regional office is considered premature and invalid.

Under Section 9 of RR No. 11-2006 (as amended) and RMC No. 6-2013, the BIR may refuse business transactions with tax agents or practitioners not accredited by the BIR.
Taxpayers must verify accreditation status of consultants and tax practitioners they engage.
Taxpayers are cautioned to thoroughly assess the credibility and competence of consultants and verify contents of any LPN, Declaration, or similar documents before signing.
Submission of invalid or baseless LPNs can lead to adverse consequences including legal charges against the taxpayers or their representatives.

All BIR officials and employees are instructed to widely publicize this Circular to ensure understanding and compliance among taxpayers and practitioners.
The Circular reinforces the BIR’s authority and procedural integrity in tax audit and assessment processes.