In the event that a valid LA has been previously issued by another investigating office for the same taxpayer covering the same tax types and taxable period, the resolution of which investigating office shall handle the audit shall be determined by the CIR or the designated official. (TRUE OR FALSE)

Any manually-written character, either alphabetical or numeric, notation or erasure shall render the LA invalid. (TRUE OR FALSE)

When there is a request for the dismissal of the cases filed in court, the BIR shall concur upon payment of ten thousand pesos (PHP 25,000.00) as penalty for the delayed compliance and violations of pertinent revenue regulations and upon submission of the requested information. (TRUE OR FALSE)

INSTRUCTION:

ANSWER ONLY IF IT IS TRUE OR FALSE