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.
hL C
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
同类文件 Revenue Memorandum Orders
- RMO No. 30-2019 — Revises the office codes for the Revenue Regions, its Divisions and Revenue District Offices including LTD - Davao City under the Large Taxpayer Service(RMO No. 30-2019)
- RMO No. 5-2023 — Prescribes the guidelines and procedures on the implementation of revised customer satisfaction survey for frontline services under Client Support Service as one of the BIR's Feedback Mechanism Digest | Full Text | Annex A | Annex B | Annex C-E(RMO No. 5-2023)
- RMO No. 25-2025 — Revised Customer Satisfaction Survey Form and Updated Survey Working Paper Under the Client Support Service Digest | Full Text | Annex A | Annexes B-E(RMO No. 25-2025)
- RMO No. 26-99 — Prescribes the guidelines and procedures to ensure Y2K compliance on mission critical system of the BIR(RMO No. 26-99)
- RMO No. 01-98 — Sets the revenue target of the BIR for CY 1998 Digest(RMO No. 01-98)
- RMO No. 14-2005 — Prescribes the policies and procedures relative to the Commissioner’s Award for outstanding performance in handling stopfiler cases Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E(RMO No. 14-2005)
- RMO No. 23-2023 — Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group Digest | Full Text | Annex A.1 | Annex A.1.1 | Annex A.2 | Annex A.3 | Annex B | Annex C.1 | Annex C.2 | Annex C.3 | Annex D.1 | Annex D.2 | Annex D.3 | Annex E | Anne(RMO No. 23-2023)
- RMO No. 32-2007 — Prescribes the guidelines and procedures in the handling of 2006 Letter Notices generated thru the Reconciliation of Listing for Enforcement System (RELIEF) and Third Party Matching-Bureau of Customs (TPM-BOC) Data Program Digest | Full Text | Annex A | Annex B | Annex C, C-1, C-2 | Annex D | Annex E(RMO No. 32-2007)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。