RMO No. 23-2022 — Prescribes 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 t W

REPUBLIC OF THE PHILIPPINES

BUREAU OFINTFRINAL REVENUE DEPARTMENT OF FINANCE 1:00Am APR 27 2022

RE ISION

March 7, 2022

REVENUE MEMORANDUM ORDER NO. 23: 2022

SUBJECT Assessments Notices Pursuant to Revenue Regulations (RR) No. 12-99, Prescribing the Standard Format in the Numbering of Deficiency Tax As Amended and Revenue Memorandum Circular (RMC) No. 3-2022

TO All Internal Revenue Officers and Others Concerned

OBJECTIVES

on Disputed Assessment (FDDA), herein referred to as Assessment Notices. (PAN), Formal Letter of Demand (FLD)/Final Assessment Notice (FAN) and Final Decision To prescribe a standard format in the numbering of Preliminary Assessment Notice

H. GUIDELINES

1. The assessment notices for deficiency basic tax, surcharge and interest (Part I) prescribed in RR No. 12-99, as amended and assessment notices for compromise penalties (Part II) prescribed in Revenue Memorandum Circular No. 3-2022 along with the Details of Discrepancies (DOD) attached thereto shall be issued in triplicate to be distributed as follows:

Original Taxpayer's copy.

Duplicate To be attached to the docket of the case, and

Triplicate File copy of the approving office.

2. The PAN shall be numbered based on a uniform system containing 43 characters using the following format:

P 000000000000 LA Serial No. 000000-000-0000-000000 Audit Case No. Sequence No. 00000

Assessment Division (AD) of RR No. 8A -- Makati City was pursuant to eLA No RD0 No. 47 -- East Makati covering taxable year 2019. It shall be numbered as follows. 201900054321 with LOA No./Case ID No. AUDT05-047-2021-123456 issued by Illustration: Assuming for the year 2021, the first PAN that was issued by the

P 201900054321 AUDT05-047-2021-123456 00001

year. Thus, the first PAN to be issued by the AD in the year 2022 shall be numbered as The sequence number shall be reset to start again from "00001" at the beginning of each "P-000000000000-000000-000-0000-000000-00001"

3. The FLD/FAN shall likewise use the same combination from the originating PAN However, "p" shall be replaced with "F" to distinguish it from the PAN.

For FLD, the following format shall be used: F 000000000000 LA Serial No. T 000000-000-0000-000000 Audit Case No. Sequence 00000 No.

assessment per issued PAN shall be reflected in the FLD/FAN. It shall be numbered Illustration: Assuming the PAN No. "201900054321-AUDT05-047-2021-123456- 00001 " was not paid in whole or in part, the unpaid portion of the deficiency tax as follows:

F 201900054321 AUDT05-047-2021-123456 00001 b. For FAN which is documented in the Final Assessment Notice (BIR Form No. 0401), it shall include the code corresponding to the tax type being assessed. Hereunder is the format to be used:

F Code Type 0 Tax T000000000000 Serial No. LA 000000-000-0000-000000 Audit Case No. Sequence 00000 No.

value-added tax, the FAN for each tax type shall be numbered as follows: Illustration: Assuming that the unpaid portion covers the deficiency income tax and

F F VT 201900054321 IT201900054321 AUDT05-047-2021-123456 AUDT05-047-2021-123456 00001 00001

It shall be reiterated that the combination "201900054321-AUDT05-047-2021- FAN shall be issued for every tax type. 123456-00001 " from the originating PAN is retained. Furthermore, a corresponding

4. The same combination from the originating PAN shall be used in numbering the FDDA except that "p" shall be replaced with "D" following the format below:

the protested FAN shall first be cancelled. All decisions on protest to the FLD/FAN, whether the taxpayer's protest is accepted or denied partially or wholly, shall be communicated to the taxpayer through the issuance of a FDDA together with the FAN bearing the amended deficiency tax assessment. However, to effect the issuance of the FDDA/FAN. D 000000000000 LA Serial No. 000000-000-0000-000000 Audit Case No. Sequence No. 0000

follows: Illustration: Assuming that the above issued FLD/FAN was disputed in whole or in part. and the protest is denied, in whole or in part, the previous FAN shall first be cancelled before issuing the amended FAN together with a FDDA which shall be numbered as

D 201900054321 AUDT05-047-2021-123456 00000 JREAUOERTTT

Page 2 of 3

:00.8 YPR2 1

existing revenue issuances, the applicable letter of demand/assessment notice shall now bear the recent LA Serial Number and Audit Case Number. reassignment of the case to another Revenue Officer/Group Supervisor, as prescribed under Whenever a replacement electronic Letter of Authority (eLA) is issued due to

HHI. REPEALING CLAUSE

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

IN EFFECTIVITY

This order shall take effect immediately.

Commissioner of Internal Reveriue CAESAR R. DULAY

[1

# s By: LMr

MArissA o. caBrerOs Depilty Commissioner Vicer-in-Charge Legal Group 0 3 16

BurFa- .e

Il:0o..c APR E7 2072

RFCORD&MGT.OIVSIDN

Page 3 of 3