As issued last January 17 of this year, RMC 7-2023 clarifies the Returns Processing System (RPS) Assessments being issued by the BIR.
RPS Assessments were generated from BIR info system and is use to detect late filing and late, partial or no payment (if with tax due) tax returns. It is similar to Collection letter which if not paid upon BIR’s due date, will render the taxpayer account ‘delinquent’.
Lastly, it is not alike to Assessment Notice, did not arise from audit/investigation, doesn’t require books examination, doesn’t call for taxpayer’s contest/protest and doesn’t need Letter of Authority (LOA).
SOURCE BIR WEBSITE: http://bit.ly/3J0cEMt