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...
