Practice question
Under RR 22-2020, which notice replaced the Notice of Informal Conference in the ordinary deficiency-assessment process?
- Notice of Discrepancy
- Notice of Election
- Warrant of Arrest
- Certificate of Incorporation
- Final court judgment
Legal references
- https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf — RMO 1-2026, section IX(B)–(C), page 12
- https://www.bir.gov.ph/2020-Revenue-Regulations — official RR 22-2020 listing; section 2 amending RR 12-1999 section 3.1.1
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