Summary
RMO No. 64-2010 amends RMO No. 62-2010, which gives supplemental guidelines on the electronic issuance of Letters of Authority (eLAs) and related audit policies and procedures.
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Key points
- Security paper for eLAs. The paper used to print eLAs is an accountable form with alphanumeric serial numbers at the upper right hand corner, bound in 3 copies per set and 50 sets per pad.
- Requisition and record keeping. The approving BIR officials listed in RMO No. 44-2010 requisition the form from the Accountable Forms Division. That Division keeps a permanent record book showing the requisitioning officer’s name and designation, the date issued and the serial number.
Who is affected
- Approving BIR officials listed in RMO No. 44-2010
- Accountable Forms Division
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.