RMO No. 62-99 — Pre cribe the procedure in the review and reporting of ca e ; preparation, approval and relea e of pre-a e ment notice , a e ment notice and demand letter ; and the preparation of BIR Form No. 40, for all ca e under the Enforcement Service, including Special Team Dige t

REVENUE MEMORANDUM ORDER NO. 62-99 issued July 28, 1999 prescribes the policies and procedures in the review and reporting of cases; preparation, approval and release of pre-assessment notices, assessment notices and demand letters; and the preparation of BIR Form No. 40, for all cases under the Enforcement Service, including Special Teams.