REVENUE MEMORANDUM CIRCULAR ORDER NO. 88-2014 issued on December 19, 2014 circularizes the revised BIR Form No. 0611-A (Payment Form Covered by a Letter Notice) October 2014 ENCS, which shall be used for payment of deficiency tax/es by taxpayers who are issued a Letter Notice based on the Reconciliation of Listings for Enforcement (RELIEF), Bureau of Customs Data Program and Tax Reconciliation Systems. The form was enhanced to be optical character recognition ready and for easy scanning and capturing of data in the form.