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Revenue Memorandum Circular · RMC

RMC No. 43-2023

To further clarify certain policies on the filing of an appeal against the Final Decision on Disputed Assessments (FDDA) pursuant to Revenue Regulations No. 12-99, as amended.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
43
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 43-2023 (issued April 14, 2023) further clarifies policies on filing an appeal against a Final Decision on Disputed Assessments (FDDA) pursuant to Revenue Regulations No. 12-99, as amended. A taxpayer who files such an appeal with the Office of the Commissioner of Internal Revenue or the Court of Tax Appeals must furnish a copy of the appeal within five (5) days from the date of filing: to the Chief of the Assessment Division for regional cases, or to the concerned Head Revenue Executive Assistant for taxpayers under the Large Taxpayers Service or those investigated by the National Investigation Division under the Enforcement and Advocacy Service.