Summary
RMC No. 56-2010 disseminates the policies on investigating internal revenue tax liabilities beginning 2009, in line with adopting the electronic Letter of Authority Monitoring System (eLAMS).
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Key points
- Manual LAs stop. Manual Letters of Authority (LAs) for the year 2009 are not in use beginning July 1, 2010. Manual LAs for 2009 and other taxable years issued from March 1, 2010 to July 1, 2010 are replaced by electronic LAs (eLAs) issued under eLAMS.
- eLAs only. Beginning July 1, 2010, eLAs are the only document allowed for investigating taxpayers.
- Taxpayer right. A taxpayer served with, or holding, a manual LA without a counterpart eLA after July 1, 2010 can invoke the right not to allow the tax investigation. The audit is allowed only once the eLA is duly served.
- Sanction. An examiner or revenue officer who investigates without an eLA after July 1, 2010 is subject to administrative sanctions.
Who is affected
- Taxpayers served with manual LAs
- Examiners and revenue officers
Deadlines and effectivity
- Manual LAs for 2009 not in use beginning July 1, 2010
- eLAs are the only allowed document beginning July 1, 2010
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.