RMO No. 18-2023 — Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018

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REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

FEB 2 2 2023

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T 4 X M I. Ik Hh 1 REVENUE MEMORANDUM ORDER NO. 18 - 2O23 F 1

SUBJECT Memorandum Order (RMO) No. 33-2018 Amending the Policies and Procedures in the Issuance of the Authority to Cancel Assessment (ATCA) as Provided in Revenue

TO All Revenue Officers, Employees and Others Concerned

have been timely protested and resulted to the amendment of the tax computation, require the preparation of this document for approval of the authorized revenue official. document the cancellation or reduction of the tax assessments. Currently, tax assessments which The ATCA is an internal form which is being accomplished by concerned offices tc

evaluation of the protest is communicated to the concerned taxpayer through issuance of a Final Revenue Official, who is also authorized to approve ATCA. relative to protested tax assessments, which undoubtedly has not become final. The end result after streamlining the same, one of the procedures identified as redundant is the.issuance of ATCA Decision on Disputed Assessment (FDDA), which is approved or recommended by the concerned In the review of the existing processes gearing towards the objective of simplifying and

issuance of ATCA as mentioned in RMO No. 33-2018. This particular item pertains to the issuance of ATCA for protested assessment which is not yet final and delinquent. All other items listed Hence, this Order is issued to remove item HH.1 (a) from among the instances requiring the

thereof shall remain to be in effect as these all pertain to tax assessments which were reported and determined "delinquent account" but later approved for compromise settlement, amnesty or abatement of penalties, or declared prescribed, including tax assessments determined to be invalid or worthless.

This Order shall take effect immediately

1 GU. Ir. Com Assioner of Internal Revenue

I 007890

RUREAU OF TNTFRN&I RFVENUE 2 MAY 1.9"2023! a!58'bM E

RECORDS MGI. DIVISION UCJTAF