Inspecting a Letter of Authority (LOA) and Mission Order issued by the Bureau of Internal Revenue (BIR) involves verifying their authenticity and ensuring that they contain accurate information. Here's how to inspect them:
Inspecting a Letter of Authority (LOA):
Verify the Source: Ensure that the LOA is issued by the Bureau of Internal Revenue (BIR). Look for the BIR logo, name, and address on the document.
Check the Details: Review the details provided on the LOA, including:
Issuing Office: Verify that the LOA is issued by the correct BIR office or district.
Taxpayer Information: Check if the taxpayer's name, TIN, and address are accurately stated.
Authorized Examiner: Ensure that the name and signature of the authorized BIR examiner are present.
Examine the Validity Period: Confirm the validity period of the LOA. It should specify the start and end dates during which the BIR examiner is authorized to conduct the examination.
Look for Security Features: Some LOAs may contain security features such as watermarks, holograms, or special paper to prevent tampering or counterfeiting.
Compare with Valid ID: If in doubt, ask the BIR examiner to present a valid identification card (ID) issued by the BIR or any government agency for verification.
Inspecting a Mission Order:
Verify the Issuer: Ensure that the Mission Order is issued by the BIR. Look for the BIR logo, name, and address on the document.
Check the Purpose: Review the purpose or objective stated on the Mission Order. It should clearly indicate the reason for the mission or assignment.
Examine the Details: Look for the following information on the Mission Order:
Issuing Office: Verify that the Mission Order is issued by the correct BIR office or district.
Authorized Personnel: Check if the names and signatures of the authorized BIR personnel or team members are present.
Taxpayer Information: Ensure that the taxpayer's name, TIN, and address (if applicable) are accurately stated.
Verify the Validity Period: Confirm the duration or period covered by the Mission Order. It should specify the start and end dates of the mission or assignment.
Review Supporting Documents: In some cases, the Mission Order may be accompanied by other supporting documents such as an LOA or specific instructions from the BIR.
Ask for Clarification: If there are any discrepancies or unclear information, seek clarification from the BIR office that issued the Mission Order.
Ensure Compliance with Procedures: Ensure that the BIR personnel follow proper procedures and protocols when conducting their examination or mission based on the Mission Order.
By carefully inspecting the Letter of Authority and Mission Order, you can help ensure the legitimacy of BIR examinations and missions conducted on behalf of the government.
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