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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 05-2026
This is to announce the launch of the new LOA Verifier feature, now accessible through the Bureau of Internal Revenue (BIR) chatbot, REVIE.
The LOA Verifier enables taxpayers to quickly confirm the validity of a Letter of Authority, safeguards them against unauthorized audit activities, and strengthens accountability in the issuance of LOAs.
| Step 1 | Go to the official BIR website at www.bir.gov.ph |
| Step 2 | Click the Chatbot Revie icon located at the bottom-right corner of the website |
| Step 3 | From the Query Dropdown List, choose “LOA Verifier” |
| Step 4 | Enter the following information: – Taxpayer Identification Number (TIN) – Taxpayer Name – LOA Case Number – Issuing Office (e.g. RR No./ RDO No./ LTS/ NID/ etc.) Taxpayer will receive real-time results under either of the following options: “LOA FOUND” – LOA is valid, no further action is required “LOA NOT FOUND” – The system does not have your LOA, proceed to Step 5 for manual verification |
| Step 5 | If LOA is not found, the taxpayer must: Email [email protected] Attach a copy of the LOA Provide the following details: – TIN – Taxpayer name – LOA Case Number – Issuing Office (e.g., RR No., RDO No., LTS, NID, etc.) The BIR will verify whether the LOA was validly issued and properly recorded in its official system, and taxpayers will receive the results of the manual verification within three (3) working days. |