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Manila Bulletin devider Philippines devider National devider BIR wants barangay officials to assist field officers in serving notifications to taxpayers

BIR wants barangay officials to assist field officers in serving notifications to taxpayers

Published Oct 12, 2020 12:07 pm  |  Updated Oct 12, 2020 12:07 pm

The Bureau of Internal Revenue (BIR) has instructed its field officers nationwide to bring along a barangay official and two other uninterested individuals in serving electronic letter of authority (eLA) to taxpayer in his known address in case he is not present, or refuse to accept the notification.

BIR Commissioner Caesar Dulay issued Revenue Memorandum Circular 110-2020 to ensure the collection of deficiency taxes.

Insiders disclosed that the Court of Tax Appeals has dropped many tax collection cases on the claim of taxpayers that they were not officially notified about the eLA as prescribed in the Tax Code.

In the absence or refusal of the taxpayer to accept eLA, the circular stated the original copy of the document shall be given to the barangay official with proper acknowledgement receipt.

If the personal serving of the eLA is not possible, it may be sent via the postal system, or courier service.

The circular instructed the head of the administrative and human resource division of the regional office to monitor the mailing and receipt for appropriate action.

It added that eLA received by tax practitioner appointed by taxpayer is considered deemed served.

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