Thursday February 22 , 2018

Issuance of electronic Letter of Authority (eLA) suspended [Revenue Memorandum Circular (RMC) No. 61-2010]

Revenue Memorandum Circular (RMC) No. 61-2010
dated July 12, 2010

The following guidelines are set forth by the Bureau of Internal Revenue (BIR) on the matter of the indefinite suspension of the generation of electronic Letters of Authority (eLA) and similar matters:

1. The issuance of eLAs and the conversion of manually issued LA into eLA under the Electronic Letter of Authority Monitoring System (eLAMS) shall be temporarily suspended until further notice.

2. Pursuant to RMO No. 62-2010, the manual issuance of Letters  of  Authority  (LAs)  has  been discontinued effective July  1, 2010. Thus, effective said date, only the Commissioner of Internal Revenue can manually issue and sign Letters of Authority.

3. RMC 56-2010 dated June 28, 2010 is revoked. All examiners or revenue officers shall then have the authority to continue  to conduct  tax  investigation on manually issued LAs issued prior to July 1, 2010.

4. Effective July 12, 2010, manual issuance of Tax Verifications (TVNs) is allowed only in the following cases: a) One Time Transactions (Capital Gains Tax/Creditable Withholding Tax and Documentary Stamp Tax involving transfers of real property or shares of stock); b) Donation (Donor's Tax); c) Death (Estate Tax); and d)  Request for Reinvestigation.

Please be guided accordingly.

To read the full text of RMC 61-2010, please click on the following link

News Flash