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RMO No. 33-2000: Establishes the policies and procedures in the processing and issuance of ITS-Generated Assessment Notice arising from return information discrepancy, late filing of tax return or non-payment/underpayment of tax

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Summary

RMO No. 33-2000, issued August 22, 2000, sets the policies and procedures for processing and issuing Integrated Tax System (ITS)-generated Assessment Notices arising from return information discrepancy, late filing, or nonpayment/underpayment of tax.

Key points

  1. Generation of notices. The Revenue Data Center (RDC) generates and prints the Assessment Notices. They are based on tax returns filed under the jurisdiction of ITS Revenue District Offices (RDOs).
  2. Review before sending. The Assessment Division (AD) of regional offices gets access to ITS to view taxpayers’ encoded information. It reviews and evaluates the correctness of the notices before they are sent to taxpayers.
  3. Approving authority. The Regional Director concerned approves the issuance of the Assessment Notice.

Who is affected

  • Taxpayers filing returns with ITS Revenue District Offices

Deadlines and effectivity

  • Issued August 22, 2000

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.