Assessments Pursuant to Issued Letter Notices

June 3, 2019JOINT OPERATIONS MEMORANDUM NO. 01-19TO: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. is hereby declared unauthorized for having been issued without a Letter of Authority by the Commissioner of Internal...