The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Order (RMO) No. 40-2019, which sets clear procedures for the proper service of assessment notices, in accordance with Section 3.1.6 of Revenue Regulations No. 18-2013.
This RMO aims to ensure due process in delivering the following BIR notices:
- Preliminary Assessment Notice (PAN)
- Final Assessment Notice/Formal Letter of Demand (FAN/FLD)
- Final Decision on Disputed Assessment (FDDA)
How Does This Affect Taxpayers?
According to RMO 40-2019, the BIR may serve assessment notices through the following methods:
- Personal Service
The notice is handed directly to the taxpayer at their registered business address. - Substituted Service
If personal delivery is not possible, the BIR may leave the notice with a responsible or disinterested person at the place of residence or business. Notably, this includes coordination with barangay officials, who are now given a defined role under the RMO. - Service by Mail
Notices may also be sent through registered mail or reputable courier services, as long as proper documentation is maintained.
Why This Matters
Improper service of assessment notices has long been a source of legal dispute. With this RMO, the BIR aims to eliminate ambiguity and enforce procedural consistency. For taxpayers, understanding these methods of service is critical in asserting their rights and responding within legal timelines.
To learn more about substituted service, service by mail, and the full procedures under RMO No. 40-2019, you may view the official issuance here.
Bong Corpuz & Co. CPAs 
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