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RMC No. 5-2026: Letter of Authority (LOA) Verifier through REVIE

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Summary

RMC No. 5-2026 launches the Letter of Authority (LOA) Verifier, a new feature of the BIR chatbot REVIE.

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Key points

  1. Purpose. The LOA Verifier gives taxpayers a reliable and secure way to verify an LOA, supports timely validation under a clear accountability framework, and keeps a single, official, and consistent communication channel with taxpayers.
  2. Procedures. The steps for using the LOA Verifier are specified in the Circular.

Who is affected

  • Taxpayers

Deadlines and effectivity

  • Issued: January 23, 2026

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.