Issuance of a 10-day Preliminary Letter Constitutes Sufficient Compliance of Revenue Regulations No. 12-85
BIR Ruling No. 246-91 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 12, 1991
Full text
November 12, 1991 BIR RULING NO. 246-91 229 000-00 246-91 S i r : This refers to your letter dated September 30, 1991 requesting for an opinion as to whether a 10-day Preliminary Letter is sufficient compliance with Revenue Regulations No. 12-85; or whether both the Pre-Assessment Notice and the 10-day Preliminary Letter are required to be issued for purposes of issuing a formal demand/assessment notice. In reply, please be informed that a 10-day Preliminary Letter which was marked as "Annex A" in your letter has the same purpose as the Pre-Assessment Notice marked as "Annex B" also in said letter. In view of the foregoing, this Office believes, and so hold that the issuance of the 10-day Preliminary Letter constitutes sufficient compliance of Revenue Regulations No. 12-85; hence a subsequent issuance of a Pre-Assessment Notice is no longer needed for purposes of issuing a formal demand/assessment notice. Very truly yours, (SGD.) JOSE U. ONG Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.