Summary
RMO No. 36-2008 amends provisions of RMO No. 32-2007 on handling 2006 Letter Notices generated through the RELIEF Summary List of Sales and Purchases and the Third Party Matching-Bureau of Customs Data Program.
Key points
- Approvals and dockets. The Deputy Commissioner for Operations Group approves all processes, communications and reports of the National Office LN Task Force that the Task Force Head has reviewed. Dockets go to the ODCIR-OG for issue-based Letters of Authority, Preliminary Assessment Notices and Final Assessment Notices.
- Protests. When a taxpayer protests a PAN or FAN and asks for reinvestigation or reconsideration, the LN Task Force evaluates it and forwards its report to the ODCIR-OG.
- Installment payment requests. Requests that deviate from the payment scheme in RMO No. 32-2007 need approval of the DCIR-OG for amounts over P 500,000.00 up to P10.0M, and of the CIR for amounts over P 10.0M.
- Monitoring and other documents. Task Force activities are monitored online through the Information Delivery Portal under the eCMS and LNMS. Documents earlier delegated to the Assistant Commissioner-Assessment Service are signed by the CIR or DCIR-OG, as appropriate.
- Two LNs for one taxpayer. If two LNs are issued to the same taxpayer, both dockets go to the ODCIR-OG. Approved cancellations or closures are sent to AITEID, which forwards them to the Systems Operations Division for cancellation or closure in the LNMS.
Who is affected
- National Office LN Task Force
- Taxpayers who received 2006 Letter Notices
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.