Prescribing the Use of Revised Letter of Authority Register (BIR Form No. 1968)

November 19, 1999 REVENUE MEMORANDUM ORDER NO. 89-99 SUBJECT : Prescribing the Use of Revised Letter of Authority Register (BIR Form No. 1968) TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE: This Order is issued: 1. To prescribe the use of revised Letter of Authority Register (BIR Form No. 1968). cdll 2. To set guidelines on the proper maintenance of Letter of Authority (LA) "Register for monitoring and control of issued LAs. II. GUIDELINES: 1. Letter of Authority Register (Business) and Letter of Authority Register (Income) shall be merged into one form entitled Letter of Authority Register, but shall retain its existing number thus, it will remain as BIR Form No. 1968. 2. Only one LA Register shall be maintained since issuance of LAs covers the investigation of income, business, withholding taxes, and other taxes. cdll 3. All offices authorized to issue LAs shall maintain the LA Register. 4. LAs issued including those cancelled shall be recorded sequentially in the LA Register to facilitate monitoring. All columns of the LA Register must be filled-up properly. 5. All offices concerned shall finally utilize the pages of the LA Register before a new one is used. III TRANSITORY PROVISIONS: 1 All offices concerned shall continue to use the existing LA Register until all their stocks are gone before requesting for the revised LA Register. In the event that the LA Register (Income) has been fully utilized while the LA Register (Business) has still some pages left or vice versa, and upon request for LA Register the revised LA Register has been issued, the prescribed guidelines under this Order shall then apply. Therefore, even if the LA Register (Business) has still some pages left, the office concerned must discontinue using the old LA Register and start using the revised LA Register to record all LAs issued whether income, business, etc. 2. In the same manner, the General Services Division shall start issuing the revised LA Register only after all the stocks of the existing LA Register are gone. IV. REPEALING CLAUSE: All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. V. EFFECTIVITY: This Order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue