Procedures in the Issuance of eLAs Covering the Audit of Tax Cases Being Handled by the VATAS

September 13, 2019 OPERATIONS MEMORANDUM NO. 025-19 TO : Regional Directors, Assistant Regional Directors, Chiefs of the Assessment Divisions, Section Chiefs and Revenue Officers of the VAT Audit Sections (VATAS) Under Revenue Region Nos. 5-Caloocan, 6-Manila, 7A-Quezon City, 7R-East NCR, 8A-Makati City, and 8B-South NCR and Others Concerned RE : Procedures in the Issuance of Electronic Letters of Authority (eLAs) Covering the Audit of Tax Cases Being Handled by the VATAS To ensure compliance with the guidelines set in selecting the taxpayers for audit of cases being handled by the VATAS, the following procedures shall be observed by all concerned Revenue Officials/Officers: 1. The Chief, VATAS shall prepare the list of taxpayers selected for VAT audit/issuance of electronic Letters of Authority (eLAs) based on the selection criteria prescribed under existing revenue issuances. The said list shall be submitted to the Regional Director, through the Assistant Regional Director, who shall recommend the taxpayers for issuance of eLAs to the Deputy Commissioner-Operations Group (DCIR-OG). 2. The list of taxpayers for issuance of eLAs duly signed and recommended by the Regional Director shall be transmitted by the Chief, VATAS to the OIC-Assistant Commissioner, Assessment Service (ACIR, AS). The said Office, through the Assessment Programs Division (APD), shall review and evaluate the list to determine compliance with the guidelines set in selecting taxpayers and shall make the appropriate recommendation to the DCIR-OG within five (5) days from receipt of the list. aDSIHc 3. To avoid delay in the approval of the list of the taxpayers for issuance of eLAs, the list as recommended/signed by the Regional Director shall be scanned and shall be emailed together with the copy of the list prepared in Microsoft Excel and format prescribed in Annex "A" hereof by the Chief, VATAS to [emailprotected] . 4. The list, as signed and approved by the DCIR, OG, shall be transmitted back through email to the Chief, VATAS, copy furnished the Regional Director and Assistant Regional Director. Only taxpayers with the notation "Approved" for issuance of eLAs shall be encoded/requested by the Chief, VATAS in the Electronic Letter of Authority Monitoring System (ELAMS). 5. The Regional Director shall ensure that only taxpayers that matched the names of taxpayers indicated in the copy of the list approved by the DCIR, OG shall be approved online for issuance of eLAs through ELAMS. For your information and strict compliance. (SGD.) ARNEL SD. GUBALLA Deputy Commissioner Operations Group ANNEX A List of Taxpayers Selected for VAT Audit/Issuance of eLAs