Who were the Revenue Officers specifically authorized by LOA to examine the books of accounts?

• A. Cacdac and GS Andaya
• B. Bagauisan and Nacar
• C. Cacdac and Bagauisan
• D. Andaya and Nacar

Answer: (A)

The key idea is that a Letter of Authority (LOA) defines exactly which Revenue Officers are empowered to examine a taxpayer’s books. The LOA lists the specific officers who may conduct the inspection, giving them legal basis to access records and ask questions within the scope defined.

In this case, the LOA names two Revenue Officers—Cacdac and GS Andaya—as the ones authorized to examine the books of accounts. That is why this pair is the correct answer: only the officers named in the LOA have the authority to carry out the examination. Other officers not listed would not be authorized under that LOA, so they wouldn’t be able to conduct the examination unless another LOA or amendment specifies them.