Our BIR Revenue Collection Officer (RCO) rejects and revises tax dues remitted by taxpayers here in our town to the point that it would reach to a minimum of at least 350 up and requires voluntary payment for annual ITR even if it is already exempted. This is done by altering the cost of sales/removing dependents. And if the 1701q payment is not attached in the annual ITR even though it's paid already, the RCO will require the taxpayer to pay again. The RCO also advise the main RDO in our area not to TIN verify the taxpayers so we don't have a chance to pay it in the gov't banks. Are these acts legal? Can we file administrative case against the RCO?