May 30, 2019
REVENUE MEMORANDUM ORDER NO. 040-19
| SUBJECT | : | Prescribing the Procedures for the Proper Service of Assessment Notices in Accordance with the Provisions of Section 3.1.6 of Revenue Regulations (RR) No. 18-2013 |
| TO | : | All Internal Revenue Officers and Others Concerned |
I. Objectives
1. To prescribe the proper procedures to be observed when serving the assessment notices such as Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN)/Formal Letter of Demand (FLD) and Final Decision on Disputed Assessment (FDDA);
2. To delineate the duties of the offices responsible for the service of assessment notices; and
3. To prescribe a standard format of the report to be prepared by the server of the notice as required in Section 3.1.6 of RR No. 18-2013.
II. Guidelines and Procedures
1. The assessment notice shall be served to the taxpayer through personal service by delivering personally a copy of the assessment notice at his registered or known address or wherever he may be found. A known address shall mean a place other than the registered address where business activities of the party are conducted or his...
