REVENUE MEMORANDUM CIRCULAR NO. 110-2020 issued on October 6, 2020 clarifies the proper modes of service of an electronic Letter of Authority (eLA).
The eLA shall be served to the taxpayer through personal service by delivering personally a copy of the eLA at his registered or known address or wherever he may be found. Personal or substituted service of the eLA shall be effected by the Revenue Officer (RO) assigned to the case. However, such service may also be made by any BIR employee duly authorized for the purpose.
In case personal service is not possible, the eLA shall be served either by substituted service or by mail. However, substituted service can only be resorted to when the party is not present at the registered or known address. Substituted service shall be done as follows:
a. The eLA may be left at the party’s registered address, with his clerk or with a person having charge thereof.
b. If the known address is a place where business activities of the party are conducted, the eLA may be left with his clerk or with a person having charge thereof.
c. If the known address is the place of residence, substituted service can be made by leaving the eLA with a person of legal age residing therein.
d. If no person is found in the party’s registered or known address, the ROs concerned shall bring a barangay official and two (2) disinterested witnesses to the address so that they may personally observe and attest to such absence. The original copy of the eLA shall be given to said barangay official. The required details of acknowledgement of receipt are stated in item no. 4 of the Circular.
e. Should the party be found at his registered or known address or any other place but refuses to receive the eLA, the ROs concerned shall bring a barangay official and two (2) disinterested witnesses in the presence of the party so that they may personally observe and attest to such act of refusal. The original copy of the eLA shall be given to said barangay official.
Service by mail shall be done by sending a copy of the eLA through the following:
a. Registered mail with an instruction to the Postmaster to return the mail to the sender after ten (10) days, if undelivered; or
b. Reputable professional courier service; or
c. Ordinary mail, if no registry or reputable courier is available in the locality of the taxpayer.
The envelope containing the eLA, when served by registered or ordinary mail or by a reputable courier service, must be accomplished in accordance to the instructions specified in item no. 3 of the Circular. For eLAs that are served to the taxpayer through personal or substituted service, the statement specified in item no. 4 of the Circular (Acknowledgement of Receipt) shall be indicated at the back of the duplicate copy of the eLA. The documents to be attached to the
docket of the case are specified in item no. 5 of the Circular.
Service of eLAs by mail or through professional courier issued by the Regional Offices shall be the responsibility of the Administrative and Human Resource Management Division (AHRMD). Thus, the Chief of the AHRMD shall ensure that the return cards/proof of delivery, unclaimed envelopes and other documents mentioned in item nos. 5.4 and 5.5 of the Circular, in case of unclaimed notices, are retrieved from PhlPost/PCC and transmitted without delay to the
concerned Revenue District Office.
Personal service is complete upon actual delivery of the eLA to the taxpayer or his representative. Service by registered mail is complete upon actual receipt by the taxpayer or after five (5) days from the date of receipt of the first notice of the postmaster, whichever date is earlier. Service by ordinary mail is complete upon the expiration of ten (10) days after mailing.
Service to the tax agent/practitioner, who is appointed or authorized by the taxpayer in accordance with existing revenue issuances, shall be deemed service to the taxpayer.