RMC No. 15-2020 — Prescribes the manner on how concerned taxpayers shall be informed of the procedures in responding to the issuance of Deficiency Tax Assessments Digest | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

IDD

February 12, 2020

REVENUE MEMORANDUM CIRCULAR NO._15- 2020

SUBJECT : Prescribing the Manner on How Concerned Taxpayers Shall Be Informed of the Procedures in Responding to the Issuance of Deficiency Tax Assessments

TO : All Internal Revenue Officials, Employees and Others Concerned

tax assessment arising from the conduct of audit/investigation, a printed guideline as provided In order to inform the taxpayer on the proper procedures in responding to deficiency

in Annex "A" hereof shall be furnished to the taxpayer during the Discussion of Discrepancy.

to be distributed as follows: The Revenue Officer assigned to the case shall prepare three (3) copies of Annex "A

Original Taxpayer's copy

Duplicate To be attached to the docket of the case

Triplicate - Office's file copy

to print his name and affix his signature on the space provided. To acknowledge receipt, the taxpayer or his authorized representative shall be required

All internal revenue officials, employees and others concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible.

This Circular shall take effect immediately.

ar ow

Commissioner of Internal Revenue CAESAR R. DULAY

I1 BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION FEB.2 7 2020 NCTy UO 030.90 U 033219

IATERNAL COMMUNICATIONS DIVISION CAUOFCRN REVENUE

V