REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE

REVENUE REGION NO. __- ___

RDO NO. ___ - ___

Preliminary assessment notice

April __ 2023

NAME

CORPORATION

ADDRESS

TIN:

Sir/Madam:

Please be informed that after investigation there has been found due from you deficiency Improperly
Accumulated Earnings Tax, Documentary Stamp Tax, Value Added Tax for taxable period from ____ to
___ as shown hereunder:

i. Improperly accumulated earnings tax

ii. Deficiency Value-added Tax

The complete details of the factual and legal basis covering the abovementioned discrepancies
established during the investigation of this case and details of Administrative Penalties Other Taxes, if
applicable, are shown in the accompanying ANNEX A of this letter.

The surcharge, if applicable, has been imposed pursuant to the provisions of section 248 of the Tax
Code of 1997, as amended.
The 20% interest per annum has been imposed pursuant to the provisions of Section 249(B) of the Tax
Code of 1997, as amended.

The compromise penalty, if applicable, has been imposed pursuant to RMO No. 7-2015.

Pursuant to the provisions of Section 228 of the National Internal Revenue Code of 1997and its
implementing Revenue Regulations, you are hereby given therein (15) days from receipt hereof to pay
the aforesaid deficiency Improperly Accumulated Earnings Tax, Documentary Stamp Tax, Value Added
Tax. If we fail to hear from you within the said period, a formal letter of demand and assessment notice
shall be issued by this Ofice calling for payment of your aforesaid deficiency taxes, inclusive of the
aforementioned civil penalty and interest.

We hope that you will give this matter your preferential attention.

Very truly yours,

________

Commissioner of internal revenue