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Aurora Global, Inc., a corporation with principal office in Davao City, receives a Letter of Authority (LOA) dated May 7, 2026 from the Commissioner of Internal Revenue authorizing Revenue Officer Marco Dizon to examine Aurora Global's books and other pertinent records for calendar years 2021 and 2022, to be conducted at Aurora's premises. The LOA (i) authorizes entry and inspection of the books, ledgers, invoices, payroll records, and other pertinent records; (ii) directs Aurora and its officers to produce the books and records; and (iii) instructs City Trust Bank, the custodian of Aurora's bank statements and related records, to cooperate and to produce the bank statements for the same period. The LOA lists City Trust Bank as custodian and does not mention other banks. It does not specify the exact number of years beyond 2022 and is served on Aurora's Chief Financial Officer on May 9, 2026. On May 15, 2026, City Trust Bank refused to release the bank statements, citing Bank Secrecy Law (RA 1405) and asserting that the LOA does not explicitly authorize the bank to disclose the records without a court order. The Revenue Officer contends that the LOA's language 'bank statements and related records' is sufficient to include the bank records, and that the LOA is a valid instrument directing bank cooperation.