Summary
RMO No. 19-99 amends RMO No. 11-99 by adding exceptions to the suspension of tax examination effective March 1, 1999.
Key points
- Original investigations. Original investigation of all tax cases is added to the exceptions where the prescription date to assess the deficiency tax and penalties is within six (6) months from April 15, 1999.
- Reinvestigations. Cases under reinvestigation are also added where the prescription date to collect the deficiency taxes and penalties is within six (6) months from April 15, 1999. Cases with valid waivers of prescription signed by the taxpayers or their duly authorized representatives are excepted.
Who is affected
- Taxpayers with cases nearing prescription
Deadlines and effectivity
- Prescription date within six (6) months from April 15, 1999
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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