RMO No. 89-99: Prescribes the use of the revised Letter of Authority Register (BIR Form No. 1968)

Summary

RMO No. 89-99, issued December 10, 1999, prescribes the use of the revised Letter of Authority (LA) Register (BIR Form No. 1968) and guidelines for maintaining it.

Key points

1. One register only. Only one LA Register is kept. It covers the investigation of income, business, withholding and other taxes.
2. Recording of LAs. LAs issued, including cancelled ones, are recorded in order in the LA Register to help monitoring.
3. Who keeps it. All offices authorized to issue LAs maintain the LA Register.
4. Use of pages. Offices must fully use the pages of the LA Register before using a new one.

Who is affected

• Offices authorized to issue Letters of Authority

Deadlines and effectivity

• Issued December 10, 1999

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.