To answer the question regarding the policies and procedures in the issuance of (Electronic Letters (eLA) for Value-Added Tax (VAT) Credit/Refund claims filed by Direct Exporters filed with the VAT Credit Audit Division (VCAD), the bureau has issued Revenue Memorandum Circular (RMC) No. 19-2017 recently amending question and answer to Number 12 of RMC No. 80-2010 to read as follows:
Q12: What are the policies and procedures in the issuance of eLA for VAT credit/refund claims 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 authorized approving official/signatory for eLAs issued covering VAT credit/refund claims filed with the VCAD.
Please refer: http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2017/RMC%20No%2019-2017.pdf of the full text of RMC No. 19-2017
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