May the BIR conduct a tax assessment without the issuance of a Letter of 1 point Authority? Yes. Under Section 6, NIRC, it is impliedly allowed by the word "maybe." Yes. If the taxpayer is not needed for the investigation, an LOA maybe dispensed with. No. An eLA is a warrant for the tax agent to confiscate any records which is required in any audit. No. Assessment requires prior authorization of the BIR. Not enough data. The following are attachments to eLAs: * 1 point First Request for Presentation of Records \& Checklist Subpoena Duces Tecum Notice of Discrepancy Notice of Physical Audit \& Inventory Letter of Invitation