Summary
RMC No. 102-2020 prescribes the revised format of the Notice of Discrepancy, pursuant to RR No. 22-2020.
Key points
- Purpose of the revised format. The format gives taxpayers an opportunity to present and explain their side on discrepancies found in the audit or investigation of their tax liabilities.
Who is affected
- Taxpayers under audit or investigation
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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