RMO No. 64-2010 — Amends Revenue Memorandum Order No. 62-2010, which provides supplemental guidelines on the electronic issuance of Letters of Authority (eLA) and related audit policies and procedures Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City July 13, 2010 REVENUE MEMORANDUM ORDER NO. 64-2010 SUBJECT : Amendment to Revenue Memorandum Order (RMO) No. 62-2010, which provides supplemental guidelines on the Electronic Issuance of Letters of Authority (eLA) and Related Audit Policies and Procedures TO : All Internal Revenue Officers, Employees and others concerned To provide additional security measures in the e LA forms, Section 8, Par. II of RMO No. 62-2010 is hereby amended to read as follows: xxx "8. The security paper to be used in printing eLAs shall be an accountable form with alphanumeric serial numbers at the upper right hand corner bound in three (3) copies per set and fifty (50) sets per pad. Said accountable form shall be requisitioned by the approving BIR officials enumerated under RMO 44-2010 from the Accountable Forms Division, which shall maintain a permanent record book containing the name and designation of the requisitioning officer, date issued, and serial number of the form." This order shall take effect immediately. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue N-5 ______ MMCL ______ MES _____