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MANILA, Philippines –The Bureau of Internal Revenue (BIR) has abolished its Large Taxpayers VAT Audit Unit as part of reforms under a new single-instance audit framework following the resumption of letters of authority (LOAs).

Under Revenue Administrative Order No. 004-2026, the BIR dissolved the unit and reassigned its personnel to other offices effective June 1.

READ: BIR vows ‘clearer rules’, safeguards for tax audits

The move comes nearly five months after the agency resumed issuing LOAs in late January. Under the new framework, the BIR limits taxpayers to one LOA per taxable year by consolidating multiple audit authorities into a single examination.