Tax Digest
Volume 10,
Series 60
Question and Answer on eLA for VAT, Amended

The BIR amended the number 12 question and answer under the previously issued Revenue Memorandum Circular (RMC) No. 80-2010, which pertains to the verification of VAT credit or refund claims of direct exporters by the VAT Credit Audit Division (VCAD). The revision is as follows:

Q12: What are the policies and procedures in the issuance of eLA for VAT credit/refund claims filed with the VCAD?

A12: The following policies and procedures shall be observed:

  1. The Chief of the VCAD shall use the Electronic Letter of Authority Monitoring System (eLAMS) in requesting for the issuance of eLAs, as well as in updating of the status of the same, until the Case Management System (CMS) of the Electronic Tax Information System (eTIS) is rolled-out in the National Office.
  2. The Assistant Commissioner, Assessment Service shall be the authorized approving official or signatory for eLAs issued covering VAT credit or refund claims filed with the VCAD.
Also, it is important to know that the VCAD is an arm of the Assessment Service of the bureau.

Revenue Memorandum Circular No. 19-2017
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