in philippine tax audit, A taxpayer who is being audited is required to Question 8Answer Submit the necessary schedules as may be requested by the RO as per checklist of requirements within the required time from his receipt of the eLoA Acknowledge only his receipt of the appropriate electronic Letter of Authority (eLoA) and affix on the eLoA his signature and indicate the date of receipt only upon his consent; if he does not want to be audited, he may opt not to acknowledge and sign the eLoA Submit his objections to the investigating officer with the required time frame from his receipt of the eLoA Present within the required time, his books of accounts and other related accounting records only after the issuance of the Preliminary Assessment Notice