Summary
RMO No. 70-99, issued August 30, 1999, amends Sections III and IV of RMO No. 33-99 on the issuance of Tax Verification Notices (TVNs).
Key points
- Who signs TVNs. Only TVNs with attached official duplicate copies of tax returns are signed by the Regional Director or his duly authorized signatory.
- Exceptions to the rule. The exceptions are claims for tax credit/refund filed on duly accomplished application forms, such as VAT claims, tax credit/refund on Excise Tax and erroneous payment. Protested cases with a duly approved request for reinvestigation/reconsideration, together with the docket of the case, are also excepted.
Who is affected
- Regional Directors and their authorized signatories
Deadlines and effectivity
- Issued August 30, 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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