Summary
RMO No. 23-2022 prescribes the standard format for numbering deficiency tax assessment notices, under RR No. 12-99, as amended, and RMC No. 3-2022.
Key points
- Copies of notices. Assessment notices for deficiency basic tax, surcharge and interest (Part I, RR No. 12-99) and for compromise penalties (Part II, RMC No. 3-2022), with the attached Details of Discrepancies, are issued in triplicate. The original goes to the taxpayer, the duplicate to the case docket, and the triplicate is the file copy of the approving office.
- Numbering of the PAN. A Preliminary Assessment Notice is numbered with a uniform 43-character code: the letter P, the LA Serial No., the Audit Case No. and a Sequence No. The sequence number restarts at 00001 at the beginning of each year.
- FLD, FAN and FDDA. The Formal Letter of Demand and Final Assessment Notice use the same combination as the originating PAN, with F replacing P. A FAN on BIR Form No. 0401 also carries the code of the tax type assessed, and the FDDA uses the same combination with D replacing P.
- Decisions on protest. Every decision on a protest to the FLD or FAN, whether the protest is accepted or denied in whole or in part, is communicated through a FDDA together with a FAN bearing the amended assessment. The protested FAN is cancelled first.
- Replacement eLA. When a replacement electronic Letter of Authority is issued because the case is reassigned to another Revenue Officer or Group Supervisor, the letter of demand or assessment notice bears the recent LA Serial Number and Audit Case Number.
Deadlines and effectivity
- Sequence number restarts at 00001 at the beginning of each year
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.