Prescribing the Revised Format for the Notice of Discrepancy Pursuant to Revenue Regulations No. 22-2020

September 22, 2020REVENUE MEMORANDUM CIRCULAR NO. 102-20SUBJECT : Prescribing the Revised Format for the Notice of Discrepancy Pursuant to Revenue Regulations No. 22-2020   TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to prescribe the revised format for the Notice of Discrepancy (Annex "A") to afford taxpayers with an opportunity to present and explain their side on the discrepancies found as a result of the audit/investigation of their tax liabilities. All concerned are hereby enjoined to give this Circular as wide a publicity as possible.(SGD.) CAESAR R. DULAYCommissioner of Internal RevenueANNEX ANotice of Discrepancy_________________ (Date)Full Name of TaxpayerAddressAddressTIN: 000-000-000-000Sir/Ma'am:Please be advised that the report of investigation on your internal tax liabilities for taxable year ________ or for the period ________ to ________ pursuant to Letter of Authority No. __________ dated ___________ has already been submitted to this Office by the concerned Revenue Officers.The said report includes the details of discrepancies (Annex "A") as a result of the aforestated investigation. Please take note that this is not yet a deficiency tax...