Summary
RMO No. 32-2019 further amends RMO No. 32-2018, as amended by RMO No. 34-2018, on the issuance of Electronic Letters of Authority (eLAs).
Key points
- Coverage by gross sales or receipts. eLAs cover audit of returns for taxable years 2018 and onwards under Regional Office jurisdiction, for taxpayers within gross sales or receipts limits set by area. The limits are P10,000,000.00, P5,000,000.00, P3,000,000.00 or P2,000,000.00 and below, as listed in the Order by Revenue Region and RDO.
- Eligibility and scope. An eLA is issued only to taxpayers not audited or investigated in the last three (3) years. One eLA is issued per taxable year covering all internal revenue tax liabilities, except when a tax type was previously examined, in which case the eLA states All internal revenue tax liabilities, except VAT.
- Exclusion. Claims for issuance of tax refund or Tax Credit Certificate (TCC) of taxpayers are excluded.
- Workload and report deadline. A Revenue Officer’s workload may not exceed thirty (30) cases at any one time, replenished after a report of investigation is submitted or a case is closed. The report on office audit cases goes to the Review and Evaluation Section in the Assessment Division within one hundred twenty (120) days from issuance of the eLA.
Who is affected
- Taxpayers under Regional Office jurisdiction within the stated gross sales or receipts limits
- Revenue Officers
Deadlines and effectivity
- Covers returns for taxable years 2018 and onwards
- Taxpayer not audited in the last three (3) years
- Report within one hundred twenty (120) days from issuance of the eLA
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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