Resumption of issuance of eLAs
Resumption of issuance of eLAS
The BIR has resumed the
issuance of eLAs on August 16, 2010 after its generation was temporarily
suspended last July 12, 2010 under Revenue Memorandum Circular No. 61-2010.
Under RMC
61-2010, all eLAs to be issued by the BIR shall be printed on BIR Form No. 1966
which shall cover the audit/investigation of all tax liabilities of taxpayers,
except estate tax cases.
All LAs,
whether manual or electronic, issued from March 01, 2010 covering cases for
2009 and other taxable years, including LAs issued by the BIR Commissioner
pursuant to RMC 61-2010, shall be replaced with the new eLA (using BIR Form
1966). All revenue officers (RO) ordered to conduct audit/investigation through
manually issued LAs issued prior to July 01, 2010 should continue their
investigation/audit subject to the retrieval of the LA and its replacement with
eLA.
RMO 69-2010 likewise provides the following
guidelines on the issuance of TVN, and Memoranda of Assignment (MOA)
1. Tax
Verification Notice (TVN). TVNs shall be issued for estate tax cases, irrespective
of the amount of estate, until December 31, 2010.
2. Memoranda
of Assignment (MOA). Manually serially-numbered MOA shall be issued for the
following cases:
a. Reassignment
for the continuation of the audit/investigation of a case another RO due to
resignation/retirement/transfer of the original RO.
b.
Assignment
to the original RO of returned cases by the reviewing office and reassignment
to another RO of returned cases in case of resignation/retirement transfer of
the original RO.
c. Reassignment
to another RO due to referral of the case to another investigating office.
d. ONETT
cases
e. Protested
cases/cases for reinvestigation
All TVNs/MOA/Referral Memos issued for
the period March 1, 2010 up to the present should be retrieved and converted to
the appropriate documents to be issued by the BIR ( LAs issued for estate to be
converted to TVN, TVN issued for donation or other ONETT transactions should be
converted to MOA)
For more details, please
see copy of RMO 69-2010 in the link below.