The updated audit procedures entail key changes, including:
- Audit notices must now prominently display their scope by disclosing if it refers to a full or limited examination.
- The BIR is prohibited from issuing multiple electronic letters of authority (eLAs) for the same taxable year but will instead conduct a single audit.
- Taxpayers wishing to separate their VAT audits may file a request no later than February 16, 2026.
Taxpayers may consult the updated control procedures in detail here.
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