Quote Originally Posted by momoyster View Post
usually, a letter of authority is only issued after a summons to a taxpayer was not heeded. now, since the b.i.r. officials have already approached the taxpayer for a "settlement", i think it is best to report these hooligans. like what has been previously said above, the only consequence of not playing with these corrupt officials is that they will file a criminal case against you for violation of the national internal revenue code. but despite this, it is not yet the end because it will still undergo a preliminary investigation at the city prosecutor's office. so, you still have another stage or venue before this thing actually ripens into a court case

an LA is issued and this is the start of an audit. hindi kailangan ng summons o subpoena... but if you ignore the LA, then it may lead to a SDT (subpoena duces tecum)...

from the LA, mahaba haba pa proseso bago umabot sa korte... mahaba ang "legal due process" (as provided by the NIRC - national internal revenue code) ... but of course, the higher it goes, ma force ka maglabas ng ebidensya ... ma force ka magbayad ng auditor (or accountant or lawyer or tax agent) .. lumalaki rin ang gastos mo...