REVENUE MEMORANDUM CIRCULAR NO. 7-2023 issued on January 17, 2023 clarifies the Return Processing System (RPS) Assessment being issued by the Bureau of Internal Revenue (BIR).
           The “RPS Assessment” is a Collection Letter and sending of which is part of the civil/administrative remedies of the BIR. Its contents are not tax assessments arising from the
conduct of audit/investigation of taxpayer’s books of accounts and other relevant records. These are tax payables based on taxpayer’s own tax declaration as reflected in the tax returns filed.
              The moment the taxpayer failed to pay the declared tax payable in the tax return within the prescribed due date, the BIR considers it already as “delinquent account” pursuant to Revenue Memorandum Order No. 11-2014. To effect collection thereof, the Bureau can both enforce civil and criminal actions as provided under Section 205 of the Tax Code, as amended.
              The sending of “RPS Assessment” should not be likened to and is not an Assessment Notice arising from audit where taxpayer has the chance to contest or protest. Considering that no books of accounts and accounting records of taxpayer are to be examined or  subjected to audit, the issuance of Letter of Authority shall not be required.