REVENUE MEMORANDUM CIRCULAR NO. 60-2007 issued on September 14, 2007 deters the implementation of the provision of Section B.2.c.3 of Revenue Memorandum Circular (RMC) No. 40-2006 regarding the final approval by the Assistant Commissioner, Assessment Service of reports of investigation of regional cases where the aggregate deficiency income and business taxes proposed to be assessed and collected is less than 40% of the aggregate basic tax due, with at least P5 Million aggregate tax due until such time that a National Review Division is created and operationalized in the National Office or an amendatory Order is issued.