08, July 2024

HON. WRENOPLH D. PANGANIBAN

REGIONAL DIRECTOR
REVENUE REGION NO. 5 – CALOOCAN CITY

THRU: GS. BERNARD JOSEPH BANAYAD

OFFICE AUDIT SECTION

RE: OUTSTANDING LETTER OF AUTHORITY

Dear Sir:

I am writing this to your office to protest the recent Letter of Authority with LOA No. AUDM16-00.05-
2024-071585 with SN. eLA202200046867 dated May 21, 2024. Please be informed that we already have
been issued a Tax Clearance Certificate for the taxable year 2021, 2022, and 2023 evidencing our
compliance to Revenue Regulations 8-2016, to wit:

“No unpaid annual registration fee, no open valid “stop filer” cases, a regular user of BIR EFPS facility, not
tagged as “cannot be located”, no pending criminal information has been filed in any court competent
jurisdiction arising from any tax or tax related cases, and no delinquent account. For purposes of this
regulation no delinquent account shall mean, outstanding tax liabilities arising from either self -
assessed tax liabilities or as a result of an audit or third-party information through the issuance of an
assessment notice which was not validly protested within the prescribed period.”

Moreover, in accordance with proper service of Letter and Notices to taxpayers, as far as I know and as
discussed by previous officers in-charged of auditing my mother’s business, said notices must be
personally served to the taxpayer involved or to his/her authorized representative. With this
knowledge, I am taking this opportunity to inform your good office that said LOA with Final notice dated
June 07, 2024 for the year January 1 to December 31, 2022 was not properly served to me - In fact, it
even violated my right to Data Privacy when the examiner in-charged just left said notices at the counter
of my store without the necessity of my signature and without respect by letting the letter be noticed
and seen by my customers and cashiers. Also, I feel so disappointed that this ongoing investigation
invaded my right to due process by serving a Final Notice without the corresponding First and 2 nd Notice.
With this in mind, please be informed that any service of Letter of Authority and/or notices should be
served only to me or to my manager in case of my absence – that is also in accordance with your due
process.

As you read this letter, please be informed that I wrote this without mental reservation nor intentional
misrepresentation and misdeclaration thereof but no more than exhausting my legal right to proper due
process.

Prayer
We would like to appeal from your good office that the appropriate action in compliance under
Philippine Taxation Laws be granted to us by respecting the aforementioned facts and proof of TCC which
I believed is appropriate and sufficiently enough to cancel the herein subject Letter of Authority, I am
sincerely and humbly hoping for a positive response on this matter.

Sincerely Yours,

Kamille Joyce Ramos Cruz

Owner

Should you have further inquiries/concerns please do not hesitate to call me at: ____________________
or mail me at my personal address located at __________________________.