REVENUE MEMORANDUM CIRCULAR NO. 5-2026 issued on January 23, 2026 launches a new feature in the BIR’s Chatbot REVIE called Letter of Authority (LOA) Verifier. 

The LOA Verifier through Chatbot REVIE is intended to provide taxpayers with a reliable and secure verification mechanism for LOA; ensure timely validation of LOA through a clear accountability framework; and maintain a single, official, and consistent communication channel with taxpayers.

The procedures on how to use the LOA Verifier are specified in the Circular.