RMC No. 56-2010 — Disseminates the most recent policies on the audit of all internal revenue tax liabilities for the year 2009

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUF Quezon City Making the Public Know

June 28, 2010

REVENUE MEMORANDUM CIRCULAR NO. 56-2010

SUBJECT Most Recent Policies on the Audit of All Internal Revenue Tax Liabilities for the Year 2009

TO : All Internal Revenue Officers and All Others Concerned

investigation of internal revenue tax liabilities beginning 2009 in line with the adoption of the electronic Letter of Authority Monitoring System (eLAMs) This Circular is hereby issued to disseminate the policies on the

shall be allowed for investigation of taxpayers. be replaced by electronic LAs (eLAs) issued under the eLAMs. Beginning July 1, 2010, only eLAs shall be the only document that All manual letters of authority (LA) for the year 2009 shall not be in use beginning July 1, 2010. Accordingly, all manual LAs for 2009 and other taxable years issued from March 1, 2010 to July 1, 2010 should

when the eLA is duly served. Any taxpayer served with manual LA or in possession of manual LAs to allow the tax investigation. Said tax audit shall only be allowed without the counterpart eLA after July 1, 2010 can invoke his right not

H Any examiner or revenue officer conducting a tax investigation without eLA after July 1, 2010 shall be subject to administrative sanctions.

Page 1 of 2

hereby revoked, amended or modified accordingly. The provisions of any internal revenue issuance inconsistent herewith is

This Circular shall be given as wide a publicity as possible

Commissioner of Internal Revenue JOEL L. TAN-TORRES (Original Signed)

Page 1 of 2