Practice question
Explain the purpose of the Notice of Discrepancy and discrepancy discussion in the current assessment framework.
Legal references
- RMC102-2020, Notice of Discrepancy pursuant to RR22-2020: https://bir-cdn.bir.gov.ph/local/pdf/RMC%20No.%20102-2020%20%281%29.pdf
- RMO1-2026, assessment guidelines: https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf
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