Practice question
What must a Notice of Discrepancy clearly say under RMO 1-2026 section IX(C)?
- That it is already a court judgment
- That it is not yet an assessment and reflects discrepancies initially noted
- That every listed discrepancy is unappealable
- That no explanation may be submitted
- That receipt immediately authorizes imprisonment
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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