Guidelines on Revalidation of Letters of Authority

August 24, 1988 REVENUE MEMORANDUM ORDER NO. 38-88 SUBJECT : Guidelines on Revalidation of Letters of Authority TO : All Concerned This Order aims to set the guidelines on the revalidation of Letters of Authority (LAs) for a more effective and efficient investigation and reporting on cases: The following are henceforth prescribed: 1. Revalidation of Letters of Authority shall be limited to only once in the regional offices and twice in the National Office after issuance of the original LA. 2. A revalidation shall be covered by the issuance of a new Letter of Authority under the name(s) of the same investigating officer(s), and the superseded LA(s) shall be attached to the new LA issued. cdt 3. Requests for revalidation shall be supported with a progress report on the case and a justification for said revalidation. 4. The Division Chief/RDO shall indorse the request for revalidation which shall be duly approved or disapproved by the Assistant Commissioner (SOS)/Regional Director. 5. The Division Chief/RDO shall be responsible for the monthly monitoring of LAs issued to ensure that reports are rendered within the reglementary 120-day period. The Division Chief/RDO shall be jointly responsible with the REOs for cases with LAs pending beyond the 120-day period. 6. It shall be the duty of the Division Chief/RDO to report immediately to the Inspection Service any tax case for which no report of investigation has been rendered 120 days after the issuance of an LA. This Order takes effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner