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Tax Notes

Proper modes of service of electronic Letter of Authority

On Oct. 6, 2020, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 110-2020, which provides detailed guidelines on the proper modes of service of an electronic Letter of Authority (eLA).

What is a Letter of Authority? It is the authority given to the appropriate revenue officer assigned to assess functions pursuant to Section 6 (A) of the National Internal Revenue Code of 1997, as amended.

The RMC provides three modes of service of eLA:

a. Personal Service wherein the assigned Revenue Officer or any BIR employee as duly authorized for this purpose will personally deliver to the taxpayer’s registered address or known address, or wherever the taxpayer may be found;

b. The assigned Revenue Officer may opt to use Substituted Service, when the taxpayer cannot be found in the registered address, wherein the eLA may be left at the taxpayer’s registered address or where the business activities are conducted with his clerk or with a person having charge thereof. However, if the known address is the place of residence, substituted service can be made by leaving the copy with a person of legal age residing therein; and

c. Lastly, Service by mail is done by sending a copy of the eLA through a registered mail by the Philippine Postal Corp. with an instruction to the postmaster to return the mail to the sender after 10 days, if undelivered; through a reputable professional courier company; or through ordinary mail, if no registry or reputable courier is available in the locality of the taxpayer.

For substituted service, in cases of no person found at the taxpayer’s registered address or when the taxpayer refuses to receive the eLA, the Revenue Officers are to bring a barangay official and two disinterested witnesses so that they may personally attest to such absence and refusal, as the case may be.

For eLAs served through personal or substituted service, the date of receipt, name and signature of the person acknowledging receipt or barangay officials/witnesses, as applicable, need to be indicated on the back of the duplicate copy of eLA.

Please be guided accordingly.


P&A Grant Thornton

Certified Public Accountants


As published in SunStar Cebu, dated 02 December 2020