Due Process – Bustamante Lozada and Associates

Modified Tax Assessments Procedures

Modified Tax Assessments Procedures (RMC 102-2020 and RR 22-2020) Highlights Notice of Discrepancy (NOD) – The NOD aims to fully afford the taxpayer with an opportunity to present and explain his side on the discrepancy found. Discussion of Discrepancy (DOD) – Should not extend beyond 30 days from the receipts of NOD. It is duringContinue reading “Modified Tax Assessments Procedures”

Due Process Requirement

BIR issued RR 22-2020 dated September 15, 2020 on Due Process Requirement in the issuance of a deficiency tax assessments.