What is the purpose of an eLA? * 1 poi To ensure that authority is not arbitrarily exercised To prevent undue harassment of the taxpayer \& level the playing field To ensure that any examination is properly authorized in the first place All of the above None of the above Which of the following statements is true? * 1 poi The BIR cannot conduct an examination without a tax return being filed. The authority to examine a taxpayer maybe presented post-audit. The BIR cannot examine any government agency or instrumentality without prior authorization. All of the above None of the above