This electronic document is the only valid instrument that allows the BIR to conduct a full tax audit of a taxpayer.
electric Letter of Authority/ eLA
This three‑letter number is required for every taxpayer before they can file or pay taxes.
TIN
What does P&A stand for?
P&A Grant Thornton
This is the BIR’s first formal notice informing a taxpayer of potential tax findings before an official assessment is issued.
PAN
Appointed in November 2025, he currently serves as the Commissioner of the Bureau of Internal Revenue.
Charlito Mendoza
This is the name of the BIR’s chat box used to verify the authenticity of a Letter of Authority.
Revie
This type of protest to a Final Assessment Notice allows the taxpayer to submit additional supporting documents within 60 days from protest.
Request for Reinvestigation
This annual form summarizes a person’s income and tax due for the previous year and is usually filed every April 15.
Income Tax Return/ITR
These entities operating inside Philippine economic zones may qualify for tax perks such as VAT zero‑rating, duty exemptions, and special corporate income tax rates.
Registered Business Enterprises/RBEs