REVENUE MEMORANDUM ORDER NO. 17-2006 issued on August 30, 2006 amends the existing policies and procedures for centralized processing and issuance of Returns Processing System (RPS) Assessment Notices arising from tax return information discrepancies, late filing of tax returns or non-payment/underpayment of taxes and manual Assessment Notices arising from violation of the provisions of the Tax Code of 1997, non-compliance with administrative requirements, or findings of discrepancy/ies after verification/evaluation of the information/data from the submitted requirement/s or document/s that will have to be assessed by the Large Taxpayers Service (LTS), including the Large Taxpayer District Offices (LTDOs) and concerned divisions under them. The Revenue Officers performing audit functions at the Large Taxpayer Audit and Investigation Division I (LTAID I), LTAID II and LTDOs, including those in the Office of the Assistant Commissioner (ACIR), LTS and Audit Review Unit shall be provided with appropriate access to the Integrated Tax System to enable them to view the encoded information pertaining to large taxpayers needed for their review and evaluation of the correctness of proposed RPS/manual assessment