Mandatory issuance of electronic Letters of Authority (eLA)

Mandatory issuance of electronic Letters of Authority (eLA)

The BIR has issued a directive to discontinue the use of manual letters of authority (LA) and their replacement with electronic LAs (eLAs) starting July 01, 2010. 

Under RMC 56-2010, all manual LAs for 2009 and other taxable years issued from March 01, 2010 to July 01, 2010 should be replaced with eLAs issued under the electronic Letter of Authority Monitoring System (eLAMs).  Thus, any taxpayer served with manual LA or in possession of manual LA without the counterpart eLA after July 01, 2010 can invoke his right not to allow the tax investigation.  Tax audit shall only be allowed or resumed when an eLA is duly served.

Any examiner or revenue officer who conducts tax audit or investigation without an eLA after July 01, 2010 shall be subject to administrative sanctions.

For your reference, please see attached copy of RMC 56-2010.

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