Summary
RMC No. 110-2020 clarifies the proper modes of serving an electronic Letter of Authority (eLA) on a taxpayer, namely personal service, substituted service and service by mail.
Key points
- Personal service first. The eLA is delivered personally to the taxpayer at his registered or known address or wherever he is found. The assigned Revenue Officer serves it, or any duly authorized BIR employee.
- Substituted service. This may be used only when the party is not present at the registered or known address. The eLA may be left with a clerk or person in charge, or with a person of legal age residing there if it is a residence.
- Absence or refusal to receive. If no one is found, or the party refuses to receive, the Revenue Officers bring a barangay official and two (2) disinterested witnesses who observe and attest to it. The original eLA is given to the barangay official.
- Service by mail. The eLA may be sent by registered mail, with an instruction to return it to the sender after ten (10) days if undelivered, or by reputable professional courier. Ordinary mail is allowed if no registry or reputable courier is available in the taxpayer’s locality.
- When service is complete. Personal service is complete upon actual delivery. Registered mail service is complete upon actual receipt or five (5) days after the first postmaster notice, whichever is earlier. Ordinary mail service is complete ten (10) days after mailing.
- Service on tax agent. Service on a tax agent or practitioner appointed or authorized by the taxpayer under existing revenue issuances is deemed service on the taxpayer.
Who is affected
- Revenue Officers
- Taxpayers served an eLA
- Regional Offices and AHRMD
Deadlines and effectivity
- Registered mail: complete on receipt or 5 days after first notice, whichever is earlier
- Ordinary mail: complete 10 days after mailing
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.