RMO No. 56-2022 — Amends certain provisions of RMO No. 23-2022, prescribing the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City RECCIVED [BUREAU OF INTRRNAL REVENUE RECOEnSY DEC 16 2022 g:59qm MTN-1 CN OIVINION

November 28, 2022

REVENUE MEMORANDUM ORDER NO. 56-2022

SUBJECT and Revenue Memorandum Circular No. 3-2022 Pursuant to Revenue Regulations No. 12-99, As Amended Order No. 23-2022, Prescribing the Standard Format in the Numbering of Deficiency Tax Assessment Notices Amending Certain Provisions of Revenue Memorandum

TO All Revenue Officials/Officers and Others Concerned

the numbering format of deficiency tax assessment notices, which include the Preliminary Assessment Notice (PAN), Formal Letter of Demand/Final Assessment Notice (FLD/FAN) and the Final Decision on Disputed Assessment (FDDA). Revenue Memorandum Order (RMO) No. 23-2022 was issued to standardize

provision hereunder: Item No. I1.4 of the above RMO, is hereby amended to delete the quoted

protested FAN shall first be cancelled. assessment. However, to effect the issuance of the FDDA/FAN, the "xxx... together with the FAN bearing the amended deficiency tax

No. 12-99, as amended, shall be maintained. FAN and the manner of issuance of FDDA pursuant to Revenue Regulations Thus, the issuance of FDDA shall no longer be accompanied by an' amended

thereat, separating the Correspondence Type Code (e.g., "p" for PAN), LA Serial Number, Audit Case Number, and Sequence Number shall be replaced with the vertical bar symbol ". The LA Serial Number shall now include the alpha characters "eLA", as shown below: Moreover, the hyphen character "" in the numbering scheme prescribed

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Correspondence Type Code P eLA000000000000 LA Serial Number Audit Case Number 000000-0000-0000- 000000 L: Sequence Number. 00000

again at "00001", the assignment of this number to a specific assessment notice shall Effective January 1, 2023, where the Sequence Number 'shall reset to. start

now be based on the count of the correspondence type issued per issuing office. This the sequence number to be assigned in the succeeding assessment notices such as means that the sequence number in the PAN issued for Case A might be different from FLD/FAN or FDDA, if such case reaches this level.

numbering scheme. or edit the document reference number reflected therein to indicate the prescribed Case Management System-Audit (IRIS-CMS-A) module may still use the generated correspondences in the said system and send the same "as is" to concerned taxpayer Offices which are already using the Internal Revenue Integrated System

System (eLAMS), the prescribed numbering scheme must be applied considering that the generation of correspondence is outside of the said system. However, for cases which were created in the Electronic Letter of Authority.

with the prescribed numbering scheme shall not render the"issued tax assessment notice invalid for as long as the basic requisites such as the-factual and legal basis, and details of tax assessments have been indicated. Any assessment notice issued which reference number is not in accordance

This Order shall take effect immediately.

ROMFO D UMA .IR Cor mssioner of Internal Revenue

- 000633

BUREAUOFU RECOS TTRRNALRHNENUE SIVISION

PEEWED DEC. 16 2022 8:55am:-1

BUREAU OF INTERNAL REVENI TERNAL COMMUNICATIONS DIVISION LasBnr

DEC 162

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