2010 is a highly phenomenal year for taxpayers under audit because only in this decade that the selection criteria which is RMO 80-2010; to be strictly used by the RDO in selecting an audit for taxable year 2009 and the authority to investigate were only approved and make public on November 2, 2010 while almost 45,000 Letters of Authority were already issued as early as May, 2010.
Publishing here is the RMO 80-2010 audit criteria in case this document is unavailable in the BIR web. This limits and clips the power and authority of the Revenue Officers and Employees as to whom the LOA shall be issued. Analyze within yourself if the Letter of Authority issued to you for taxable year 2009 matches the applicable criteria. If not, the LOA was illegally issued.
Invoke this substantive law, viz;
"Non-Retroactivity of Rulings - Any revocation, modification or reversal of any of the rules and regulations promulgated in accordance with the preceding Sections or any of the rulings or circulars promulgated by the Commissioner shall not be given retroactive application if the revocation, modification or reversal will be prejudicial to the taxpayers."
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