RMC No. 7-2023

RMC No. 7-2023 clarifies that the BIR's "RPS Assessment" is a Collection Letter, not a tax assessment arising from an audit or investigation. It reflects tax payables based on the taxpayer's own declaration in filed tax returns. If the declared tax payable is not paid by the prescribed due date, the BIR treats it as a "delinquent account" under RMO No. 11-2014 and may enforce civil and criminal actions under Section 205 of the Tax Code. Because no books of accounts or records are examined, the RPS Assessment is not an Assessment Notice subject to protest, and no Letter of Authority is required to issue it.