REVENUE MEMORANDUM ORDER NO. 18-2023 issued on May 19, 2023 amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in Revenue Memorandum Order (RMO) No. 33- 2018. The issuance of ATCA relative to protested tax assessments has been identified as redundant. Hence, this Order is issued to remove Item III.1 (a) from among the instances requiring the issuance of ATCA as mentioned in RMO No. 33-2018. This particular item pertains to the issuance of ATCA for protested assessment which is not yet final and delinquent. All other items listed thereof shall remain to be in effect as these all pertain to tax assessments which were reported and determined “delinquent account” but later approved for compromise settlement, amnesty or abatement of penalties, or declared prescribed, including tax assessments determined to be invalid or worthless.