Following the public-private sector consultation on January 21, the BIR has clearly implemented a "single audit" system: in principle, each taxpayer will only receive one electronic authorization letter (eLA) per year, covering all domestic taxes. Multiple authorizations will be automatically merged, with exemptions available in special circumstances.
The selection of audit targets has shifted entirely to a risk-oriented model, reducing human intervention through anonymous system analysis.
Simultaneously, the BIR will standardize document management, unify inspection checklists, strengthen hierarchical supervision, and severely punish violations.
