RMO No. 44-2010: Prescribes the policies and guidelines relative to the electronic issuance of Letters of Authority

Key points

1. Use of LAMS. All concerned BIR officials and employees use the Letter of Authority Monitoring System (LAMS) to file, process and approve LA requests and to generate and print electronic LAs. No manually-prepared LA is issued after the 2010 Audit Program takes effect.
2. Who prints the LA. The head of the investigating office prints the electronic LA once the request is approved. For special audits by Task Forces or Special Teams, the Office of the Commissioner or another designated office prints it.
3. Overlapping LAs. If a valid LA was already issued by another office for the same taxpayer, tax type(s) and taxable period, the Commissioner or designated official decides which office handles the audit.
4. No more revalidation. Beginning June 1, 2010, an LA no longer needs revalidation when the audit exceeds the prescribed period. The Revenue Officer who fails to finish on time is still subject to administrative sanctions.

Who is affected

• BIR investigating offices, Task Forces and Special Teams
• Revenue Officers

Deadlines and effectivity

• Revalidation rule withdrawn beginning June 1, 2010
• Effective upon approval and issuance of the 2010 Audit Program