Special InTAX: September 2020 Issue 3 | Volume 1

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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special intax

Bureau of Internal Revenue

 

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 102-2020, 22 September 2020, to prescribe the revised format of the Notice of Discrepancy (NOD), pursuant to Revenue Regulations No. 22-2020 dated 15 September 2020.

Annex A of the RMC prescribes the revised format of the NOD to afford taxpayers with an opportunity to present and explain their side on the discrepancies found as a result of the audit/investigation of their tax liabilities.

 

Attached is the full text of the issuance.

RMC No. 102-2020

RMC No. 102-2020 Annex A-Notice of Discrepancy

 

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