Amending Certain Sections of Revenue Regulations No. 12-1999, as Amended by Revenue Regulations No. 18-2013 and Revenue Regulations No. 7-2018, Relative to the Due Process Requirement in the Issuance of a Deficiency Tax Assessment

September 15, 2020REVENUE REGULATIONS NO. 22-20SUBJECT : Amending Certain Sections of Revenue Regulations No. 12-1999, as Amended by Revenue Regulations No. 18-2013 and Revenue Regulations No. 7-2018, Relative to the Due Process Requirement in the Issuance of a Deficiency Tax Assessment   TO : All Internal Revenue Officers and Others Concerned SECTION 1. Scope. — Pursuant to the provisions of Section 244, in relation to Section 245 of the National Internal Revenue Code of 1997 (Tax Code), as amended, these Regulations are hereby promulgated to amend provisions of Revenue Regulations (RR) No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018.SECTION 2. Amendment. — Section 3 of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, is hereby amended by providing for the preparation of a Notice of Discrepancy instead of a Notice of Informal Conference. The pertinent provisions of Section 3 of RR No. 12-1999, as amended, shall now read as follows: "SECTION 3. Due Process Requirement in the Issuance of a Deficiency Tax Assessment. —3.1 Mode of procedure...