RMO No. 56-2022: Amends certain provisions of RMO No. 23-2022, prescribing the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022

Key points

1. Item II.4 deleted. The FDDA is no longer issued together with an amended Final Assessment Notice (FAN). The manner of issuing the FDDA under RR No. 12-99, as amended, is maintained.
2. New numbering format. The hyphen between the Correspondence Type Code, LA Serial Number, Audit Case Number and Sequence Number is replaced with the vertical bar symbol. The LA Serial Number now includes the alpha characters eLA.
3. Sequence number. Effective January 1, 2023, the Sequence Number resets to 00001. It is assigned by the count of each correspondence type issued per issuing office.
4. Systems. Offices using IRIS-CMS-A may send generated correspondences as is, or edit the reference number to follow the scheme. Cases created in eLAMS must apply the scheme.
5. Wrong numbering. A notice whose reference number does not follow the scheme is not invalid, as long as the factual and legal basis and assessment details are indicated.

Who is affected

• BIR offices issuing deficiency tax assessment notices

Deadlines and effectivity

• Sequence Number reset effective January 1, 2023