Is the Memorandum of Assignment (MOA) authorizing a Revenue Officer to conduct an audit valid?

Is the Memorandum of Assignment (MOA) authorizing a Revenue Officer to conduct an audit valid?

• A. Yes. The MOA is valid.
• B. No. The MOA is void because the RDO is not authorized to sign LOA.
• C. MOA is valid if the LOA is not required.
• D. MOA valid if signed by any officer.

Answer: (B)

The key point is that authority to conduct an audit comes from a valid Letter of Authority, not from the Memorandum of Assignment alone. The MOA designates which Revenue Officer will handle the case, but it does not, by itself, authorize the audit actions. Those actions must be backed by a properly issued LOA that clearly states the scope and is signed by someone who is authorized to issue LOAs. If the LOA is signed by the Revenue District Officer, and that signatory is not authorized to sign LOAs, the LOA is invalid. Without a valid LOA, the Revenue Officer has no lawful basis to conduct the audit, so the MOA attached to or dependent on that LOA is void.

The key point is that authority to conduct an audit comes from a valid Letter of Authority, not from the Memorandum of Assignment alone. The MOA designates which Revenue Officer will handle the case, but it does not, by itself, authorize the audit actions. Those actions must be backed by a properly issued LOA that clearly states the scope and is signed by someone who is authorized to issue LOAs. If the LOA is signed by the Revenue District Officer, and that signatory is not authorized to sign LOAs, the LOA is invalid. Without a valid LOA, the Revenue Officer has no lawful basis to conduct the audit, so the MOA attached to or dependent on that LOA is void.