RMO No. 34-2018 — Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic Letters of Authority (eLAs) for office audit

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

July 24, 2018

REVENUE MEMORANDUM ORDER NO. 34 - 2018

SUBJECT: Amending the Provision of Revenue Memorandum Order (RMO)

No. 32 -- 2018 Regarding the Thresholds and Prescribing Additional Policies for the Issuance of Electronic Letters of Authority (eLAs) for Office Audit

TO Assessment Divisions of Regional Offices, Other Revenue Officers All Regional Directors, Revenue District Officers, Chiefs of the

and Others Concerned

I Objectives

1. To amend the thresholds for the issuance of eLAs prescribed in Item No. II

of RMO No. 32 -2018 to consider the island districts under the jurisdiction of Revenue Region (RR) Nos. 6 - Manila, 9A - CaBaMiRo and 9B LaQueMar; and

2. To prescribe additional policies and procedures for the issuance of eLAs for

Office Audit through the Electronic Letter of Authority Monitoring System (eLAMS).

II. Amendatory Provision

32 -- 2018 is hereby amended, as follows: The coverage for the issuance of eLAs prescribed under item No. II of RMO No.

jurisdiction of the Regional Office with gross sales/receipts as follows: audit/investigation of taxpayers for tax returns for taxable year 2017 under the "Electronic Letters of Authority (eLAs) shall be issued to cover the

Revenue District Offices (RDOs) No. 36 -- Puerto Princesa), 7 and 8 under RR Nos. 5, 6 (except RDO Area below Ten Million Pesos (P 10,000,000.00) and Gross Sales/ Receipts

RDOs under RR Nos. 1, 4, 9A (except RDO Nos. 35 -- Romblon, 37 -- Occidental Mindoro and 63 . Oriental Mindoro), 9B (except RDO No. 62 -- Marinduque), 11, 12. 13,16 and 19 Five Million Pesos ( 5.000,000.00) and below

RDO No. 36 below (P 3,000,000.00) and Three Million Pesos

RDOs under RR Nos. 2, 3, 10, 14, 35, 37, 62 and 63 15, 17 and 18, including RDO Nos. Area Two (2) Million Pesos below (P 2,000,000.00) and Gross Sales/ Receipts

audited/investigated for the last three (3) years. One (1) eLA shall be issued for except when a specific tax type had been previously examined (e.g., audit of liabilities, except VAT" shall be indicated in the eLA. each taxable year to include all internal revenue tax liabilities of the taxpayer, VAT under the VAT Audit Program and claim for issuance of VAT refund/Tax Credit Certificate). Under such instance, the phrase "All internal revenue tax eLA shall be issued only to taxpayers who have not been

Exclusion:

Claims for issuance of tax refund/Tax Credit Certificate (TCC) of taxpayers

III. Additional Policies and Procedures

The Chief, Assessment Division shall -

1. Requisition BIR Form No. 1966, which shall be used in printing the eLA, from the Accountable Forms Division (AFD);

2. Communicate in writing the range of the Serial Numbers (SNs) of the BIR Information Systems Project Management Service (ACIR - ISPMS) Form No. 1966 received from the AFD to the Assistant Commissioner Attention: Chief, Business Intelligence Division (BID), for uploading to the

Electronic Letter of Authority Monitoring System (eLAMS);

3. Submit to the ACIR -- ISPMS, copy furnished the Chief, APMD, the names of the Revenue Officers (ROs) and Group Supervisors (GSs) assigned in the

Office Audit and Revenue and Evaluation Sections which shall also be uploaded to the eLAMS by the BID;

4. Coordinate with the concerned office for the issuance of the corresponding personnel assigned in the Assessment Division, for purposes of giving access for the use of the eLAMS; Revenue Travel Assignment Order, in case there will be movement of

5. Request for system access for eLAMS by submitting a duly accomplished BIR Form No. 0044 (Request for System Access) for all the ROs/GSs who are authorized to use the eLAMS to the concerned Head, Revenue Data

Center, copy furnished the Chief, Security Management Division;

6. Ensure that the ROs/GSs authorized to use the eLAMS have attended the prerequisite training course for granting system access; and

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7. In requesting the eLA for office audit cases under the Data Entry Screen of subsequently choose from the drop-down list the appropriate selection code the eLAMS, select the category "Priority Taxpayers/Industries (PTI) and

as follows:

Code Description STPI Small Taxpayer -- Individual STPN Small Taxpayer -- Non - Individual

IV. Repealing Clause

accordingly. All other issuances inconsistent herewith are hereby modified or repealed

V. Effectivity

This Order shall take effect immediately upon approval.

CAESAR R. DULAY (Original Signed)

Commissioner of Internal Revenue

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