Summary
RMC No. 19-2017 amends the Question and Answer to No. 12 of RMC No. 80-2010 on issuing Electronic Letters of Authority (eLA) for VAT credit/refund claims of direct exporters.
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Key points
- Use of eLAMS. The Chief of the VCAD uses the Electronic Letter of Authority Monitoring System (eLAMS) to request eLAs and update their status. This applies until the Case Management System of the Electronic Tax Information System (eTIS) is rolled out in the National Office.
- Approving official. The Assistant Commissioner, Assessment Service is the authorized approving official and signatory for eLAs covering VAT credit/refund claims filed with the VCAD.
Who is affected
- Direct exporters filing VAT credit/refund claims with the VCAD
Deadlines and effectivity
- eLAMS applies until the Case Management System of eTIS is rolled out in the National Office
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.