1.

Letter of Authority (LA)

- This is the first letter that a taxpayer receives from the Bureau of Internal Revenue
(BIR).
- No LA or eLA, no valid assessment.
- LA may be served by (1) personal service, or (2) substituted service or by mail. See
RMC 110-2020).
- Letter Notices cannot replace LAs, and as such do not authorize further
examinations or assessments. This applies even if the letter notices already contains
the exact deficiency determined via the BIR’s database. In such cases, letter notices
will need to be converted into letters of authority before assessments can be issued.
- LA must state or contain the following:
a. A particular taxable year (it cannot cover an indefinite number of years); for
multiple years, separate LAs need to be issued;
b. Must be signed by the Commissioner, Regional Director or by an Assistant
Commissioner/Head Revenue Executive Assistant of the Large Taxpayers Service.
A Revenue District Officer (RDO) has no power to issue an LA;
c. an LA must be served within 30 days from the issuance date. If the LA is served
beyond 30 days, it is void; It needs to be revalidated.
d. the LA must have no erasures or alterations. The LA will also be considered void
if erasures or alterations are found.