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RMO No. 62-99: Prescribes the procedures in the review and reporting of cases; preparation, approval and release of pre-assessment notices, assessment notices and demand letters; and the preparation of BIR Form No. 40, for all cases under the Enforcement Service, including Special Teams

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Summary

RMO No. 62-99, issued July 28, 1999, sets the policies and procedures for handling cases under the Enforcement Service, including Special Teams.

Key points

  1. Review and reporting of cases. The Order prescribes how cases are reviewed and reported.
  2. Notices and demand letters. It covers the preparation, approval and release of pre-assessment notices, assessment notices and demand letters.
  3. BIR Form No. 40. It also prescribes how BIR Form No. 40 is prepared.

Who is affected

  • Cases under the Enforcement Service, including Special Teams

Deadlines and effectivity

  • Issued July 28, 1999

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

Cited byRMO No. 26-2001

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.