RMC No. 43-2023 — Further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to RR No. 12-99, as amended

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE GTYT IOEAM 'APR 14 2023

National Office Building Quezon City RECORDS 1 TU .T.-

March 6, 2023

REVENUE MEMORANDUM CIRCULAR NO. 43-30&3

SUBJECT: Further Clarifying Certain Policies on the Filing of Appeal Against Final Regulations No. 12-99, As Amended Decision on Disputed Assessments (FDDA) Pursuant to Revenue

TO : All Internal Revenue Officials/Officers and Others Concerned

Pursuant to Revenue Memorandum Circular No. 39-2013, taxpayers shall submit/file

against the Formal Letter of Demand/Final Assessment Notice (FLD/FAN) with the office of their protests (requests for reinvestigation/reconsideration) and other similar correspondences

taxpayers under the jurisdiction of the Large Taxpayers Service or investigated by the National FLD/FAN. In case of filing of an appeal against the Final Decision on Disputed Assessment Appeals (CTA): Investigation Division under the Enforcement and Advocacy Service, within five (5) days from date of filing with the Office of the Commissioner of Internal Revenue or the Court of Tax the duly authorized representative of the Commissioner of Internal Revenue who issued the (FDDA), the taxpayer shall furnish a copy of the said appeal to the Chief of the Assessment Division for regional cases, or the concerned Head Revenue Executive Assistant, in the case of

All other issuances inconsistent herewith are hereby repealed or modified accordingly.

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

This Circular shall take effect immediately.

tR Commissioner of Internal Revenue -1 006030