Addendum to Revenue Memorandum Order No. 22-65, otherwise known as "Revision of the Procedures for the Preparation and Application of the Authority to Change Assessment (ATCA)"

September 16, 1976 REVENUE MEMORANDUM ORDER NO. 42-76 SUBJECT : Addendum to Revenue Memorandum Order No. 22-65, otherwise known as "Revision of the Procedures for the Preparation and Application of the Authority to Change Assessment (ATCA)" TO : All Internal Revenue Officers To avoid cases of "double listing" of accounts in our DPS list of receivables, the Authority to Change Assessment (ATCA) shall be used only to cancel accounts. If the amount assessed is to be reduced or increased by re-investigation or otherwise, the original assessment is to be cancelled by ATCA, and the reduced or increased assessment which is covered by a new letter of demand or a new assessment notice, shall be included in the Monthly Summary of Taxes Assessed and/or Demanded (BIR Form 40.00). The original assessment previously reported in BIR Form 40.00 is cancelled or deleted by the ATCA, when the latter is received by the computer, while the reduced or increased amount is set-up as receivable in the computer through BIR Form 40.00. aisa dc There shall be one ATCA for each account cancelled. If there are several periods covered in one investigation, or if there are different kinds of taxes assessed in one investigation, the number of assessments corresponds to the number of periods assessed or corresponds to the different kinds of taxes assessed. When these assessments are reduced or increased, the number of ATCA to be issued shall correspond to the number of accounts. Each account shall have one ATCA to make the deletion of accounts in the computer possible. The data as previously set-up, such as, the name of taxpayer, the assessment or demand number, date due, and the amount assessed should be reflected accurately in the ATCA; otherwise, the ATCA can not be used to cancel or delete the account in the computer list of receivables. In forwarding, at the end of each month, the original copies of the ATCA to the computer, and the duplicate copies to the Receivable Accounts Division, a transmittal list shall be prepared. The columns of the transmittal list shall be: ATCA number, date ATCA was issued, the name of the taxpayer, assessment number (or year covered), the date due, amount cancelled, and remarks. At the end of the list shall be indicated the total cases/accounts, and the total amount cancelled. Sample of this transmittal list is hereto attached for your reference. This Order shall take effect immediately. cdt EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3