Manila, Feb. 10 -- The Bureau of Internal Revenue (BIR) on Tuesday presented a revamped, system-driven tax audit framework to the Senate as lawmakers examined allegations that letters of authority (LOAs) had been misused or "weaponized" in past enforcement actions.

Appearing before the Senate Blue Ribbon Committee during its inquiry on Proposed Senate Resolution 180, BIR Commissioner Charlito Mendoza said the agency has shifted to a digital, criteria-based audit regime under Revenue Memorandum Order (RMO) 1-2026, significantly limiting human discretion in the selection and issuance of LOAs.

"Ngayon po (Now), under the new rules, the taxpayers to be audited will have to be chosen by the system," Mendoza said.

Audit targets are now ident...