Question: Under Section 6, NIRC, after a return has been filed as required under the * 1 point provisions of this Code, the Commissioner or his

Under Section 6, NIRC, after a return has been filed as required under the * 1 point provisions of this Code, the Commissioner or his duly authorized representative may authorize the examination of any taxpayer and the assessment of the correct amount of tax. Which of the following statement is true? An examination of the taxpayer maybe undertaken without an LOA provided the methods of examination does not in any way intrude into the privacy of the taxpayer. The CIR may authorize anyone who can, himself, delegate the authority to examine the taxpayer. Tax agents may conduct any form of investigation as long as they can secure an LOA before the end of the investigation. All of the above None of the above
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