RMO No. 62-99: Prescribes the procedures in the review and reporting of cases; preparation, approval and release of pre-assessment notices, assessment notices and demand letters; and the preparation of BIR Form No. 40, for all cases under the Enforcement Service, including Special Teams

Key points

1. Review and reporting of cases. The Order prescribes how cases are reviewed and reported.
2. Notices and demand letters. It covers the preparation, approval and release of pre-assessment notices, assessment notices and demand letters.
3. BIR Form No. 40. It also prescribes how BIR Form No. 40 is prepared.

Who is affected

• Cases under the Enforcement Service, including Special Teams

Deadlines and effectivity

• Issued July 28, 1999