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
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