RMO No. 41-2022 — Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered business

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Date SEP 2 9 2022

REVENUE MEMORANDUM ORDER NO.41- 2O22

SUBJECT : Issuance of Tax Verification Notice for Estate Tax Cases

TO : All Internal Revenue Officers. Employees and Others Concerned

Verification Orders (RVOs) in 1999 thru Revenue Memorandum Order (RMO) No. 33-99 for verification and processing of One-Time Transaction (ONETT) tax returns. However, thru the years, the use of TVNs for ONETT was streamlined for estate tax transactions only based on RMO Nos. 15-2003 and 69-2010. The use of the Tax Verification Notice (TVN) was initially mandated to replace the Return

of TVN for Estate Tax cases where the decedent has no registered business. processing requests for issuance of Certificate Authorizing Registration (CAR) related to the transfer of properties teft by the decedent, this Order is being issued to discontinue the issuance In order to comply with the "Ease of Doing Business" under Republic Act No. 11032 in

This RMO revises portions of all other issuances inconsistent herewith.

This Order shall take effect immediately.

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Commissioner of Internal Revenue LILIA CATRIS GUILLERMC 001691 13

BUREAU OF INTERNAL REVENUE RECORDS MGT.DIVISION

29 2022

RECEFVED EMIN-I

BUREAU OF INTERNAL REVENUE INtErNAL COMMUNICAtIONS DIVISION uuE 3.04 NOSYS SEP 2 9 2022