Amended rules on the issuance of eLAs for “small” taxpayers category

(Revenue Memorandum Order No. 34-2018, August 1, 2018)

This Tax Alert is issued to inform all concerned on the amended coverage and thresholds for the issuance of electronic Letters of Authority (eLAs) by the BIR to individual and non–individual taxpayers belonging to the “small” taxpayers category.

Pursuant to RMO No. 34-2018, below is the amended coverage for the issuance of eLAs to “small” taxpayers category:

With this amendment, threshold for the taxpayers under the jurisdiction of RDO No. 36- Puerto Princesa was decreased to annual gross sales/ receipts of P3 million (from P10 million). On the other hand, the threshold for taxpayers under RDO Nos. 35, 37, 62 and 63 was decreased to P2 million (from P5 million).

Moreover, the issuance of eLA shall be limited to taxpayers who have not been audited/investigated for the last three (3) years.