June 3, 2019
JOINT OPERATIONS MEMORANDUM NO. 01-19
| TO | : | The Assistant Commissioner, Assessment Service |
| The Assistant Commissioner, Collection Service | ||
| The Assistant Commissioner, Large Taxpayers Service | ||
| The Assistant Commissioner, Legal Service | ||
| The Regional Directors | ||
| The Revenue District Officers | ||
| The Chiefs, Regional Assessment Divisions | ||
| The Chiefs, Regional Collection Divisions | ||
| The Chiefs, Regional Investigation Divisions | ||
| The Chiefs, Regional Legal Divisions | ||
| The Chiefs, Accounts Receivables Monitoring Division | ||
| The Chiefs, Large Taxpayers Audit Divisions | ||
| The Chief, Large Taxpayers Collection Enforcement Division | ||
| The Chief, Legal and Legislative Division | ||
| The Chief, National Investigation Division | ||
| All Others Concerned | ||
| SUBJECT | : | Assessments Pursuant to Issued Letter Notices |
This Memorandum is issued in order to address the issues and concerns on protested/disputed and delinquent assessments made pursuant to a Letter Notice, in view of the Decision of the Supreme Court in the case of Medicard Philippines, Inc. vs. Commissioner of Internal Revenue (G.R. No. 222743) dated 05 April 2017, in which the Court held that the "assessment issued against Medicard Philippines, Inc....
