Beruflich Dokumente
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1. OBJECTIVES:
II. POLICIES:
G. The Assessment Division in the Revenue Regions and the Intelligence and
Investigation Service in the National Office shall be responsible for monitoring the
issuance of assessment notices and letters of demand on the cases acted upon by them.
III. PROCEDURES
A. Reports of Investigation —
B. Approving Offices —
If the pre-assessment notice is not protested within the prescribed period, the
reviewing office shall then issue a letter of demand and assessment notice to the
taxpayer.
3. The "Revenue Officers Audit Report (BIR Form 1717)" prepared by the
investigating officer, as reviewed and corrected by the reviewing office, shall be the
basis of the pre-assessment notice, the demand letter and assessment notice.
2. The date of issue and the due date for payment of the deficiency tax (30
days after date of issue) shall be determined giving allowance for the movement of the
docket from the time the letter and notice are prepared, signed by authorized officials
and mailed by the appropriate office. The date of issue should approximate the date of
receipt of the letter and notice by the taxpayer.
3. After the assessment notice and letter of demand are approved by the
approving officers mentioned in 11B of this memorandum order, the original copy of
the assessment notice and letter of demand shall be detached from the docket and
released to the Administrative Divisions in the Revenue Regions or to the Records
Division in the National Office, as the case may be, for mailing to the taxpayer.
Otherwise, the same may be personally served on the taxpayer.
4. The duplicate copy which is attached to the docket shall be stamped with
the actual date of mailing. It shall also be stamped with the words "Carded for posting
in BIR Form 40.00". Details of the deficiency tax assessment shall then be recorded in
cards, showing the name, address and TIN of the taxpayer, taxable period covered by
the assessment, kind of tax, amount of the basic tax, and penalties.
E. Letters of Protest —
2. If the reviewing office does not receive a protest within 60 days from the
date of mailing of the assessment notice and letter of demand, the assessment becomes
final and executory. It shall then be posted in BIR Form 40.00 as a "collectible
account".
At the same time, the duplicate copy of the assessment notice shall also be
stamped with the words "Posted in BIR Form 40.00 as a collectible account". This
fact shall also be recorded in the aforementioned taxpayers' carded tax account on file
with the reviewing office.
I. Transmittal of dockets
3. The dockets in the batch shall be listed in the "Transmittal List of Tax
Dockets" to be prepared in 5 copies. The original copy shall always remain with the
batch until action on all dockets is completed. If any tax case is removed from the
batch for further action, such action shall be indicated in the original and all other
copies still with the batch.
All issuances or portions thereof which are inconsistent herewith are hereby
repealed.
V. EFFECTIVITY
LIWAYWAY VINZONS-CHATO
Commissioner
Bureau of Internal Revenue
ANNEX A
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