1. To be covered by eLAs

                                                                                Selection Code

1.1 xxx…
1.2 xxx…
1.3 xxx…
1.4 xxx…
1.5 xxx…
1.6 xxx…

1.7 Taxpayers with VAT returns reflecting
erroneous input tax carry-over                                        ITCO

1.8 Taxpayers with a Mission Order (MO)
where preliminary findings indicate that                        MO
the taxpayer has an understatement of
sales by 30% or more for tax purposes
and that the veracity of its accounting

1.9 Occurrences of non-compliance with tax
obligations arising from Spontaneous                           SEOI
Exchange of Information
records is not reliable

1.10 Policy cases/industry issues under the
directive of the Commissioner                                         MCIR”

2. To facilitate the timely issuance of Tax Clearance Certificate of Liabilities (TCL) to taxpayers who are retiring from business, or undergoing merger/consolidation/split-up/spin-off and other types of corporate reorganizations, and are subject to mandatory audit pursuant to either electronic Letter of Authority (eLA)/Tax Verification Notice (TVN), the policy stated in Item No. IV.D.2 of RMO No. 6-2023, as amended, is hereby further amended to read as follows:

“2. A termination Letter (TL), following the herein template (Annex “A”), on all paid cases or cases with no findings/discrepancy shall be prepared by the Assessment Division of the Regional Office/concerned Large Taxpayers Audit Division of the Large Taxpayers Service (LTS) upon approval of audit reports by the Regional Director/Assistant Commissioner-LTS. The said TL shall then be forwarded to the taxpayer by the office responsible for its preparation.

For regional cases where eLA/TVN was issued pursuant to Item III.A.1.2 and III.A.2.1 hereof, whichever is applicable, the Assessment Division shall furnish the concerned Revenue District Office (RDO) where the taxpayer is registered, with a copy of the TL together with the approved memorandum report recommending the closure/cessation of business registration. This is to ensure that TCL shall only be issued upon full settlement of any deficiency tax assessments.

The Assessment Division/Office of the Head Revenue Executive Assistant of the LTS shall cause the immediate transfer of the case custody in the IRIS-CMS-A to the Administrative and Human Resource Management Division of the Regional Office/Records Division of the National Office for appropriate closure of the case status in the IRIS-CMS-A.”