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Revenue Memorandum Order · RMO

RMO No. 18-2023 Digest

To amend the policies and procedures on the issuance of the Authority to Cancel Assessment (ATCA) under RMO No. 33-2018 by removing Item III.1(a), which required ATCA issuance for protested assessments not yet final and delinquent, because such issuance has been identified as redundant.

Bureau of Internal RevenueIndependent research copy
Document type
RMO
Number
18
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMO No. 18-2023 (issued May 19, 2023) amends RMO No. 33-2018 on the issuance of the Authority to Cancel Assessment (ATCA). Because issuing an ATCA for protested tax assessments that are not yet final and delinquent was found to be redundant, the Order removes Item III.1(a) of RMO No. 33-2018 from the instances requiring an ATCA. All other ATCA instances under RMO No. 33-2018 remain in effect, covering tax assessments reported and determined as "delinquent account" but later approved for compromise settlement, amnesty or abatement of penalties, or declared prescribed, including assessments determined to be invalid or worthless.