IN 2025, the Bureau of Internal Revenue (BIR) suspended all its audit and field operations to realign its audit strategy and processes. This stemmed from congressional probes concerning the agency’s alleged “weaponization” of letters of authority (LOAs) and supposed anomalous audit practices. In a public consultation, the BIR presented a five-point priority reform and legacy agenda aimed at digital transformation, audit accountability and service excellence. Following this, on Jan.