The Philippines Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) No. 22-2020, which introduces amendments in relation to the due process requirement in the issuance of a Deficiency Tax Assessment.  RR No. 22-2020 is effective from 1 October 2020 and includes that Section 3 of RR No. 12-1999 is replaced as follows to provide for the preparation of a Notice of Defic…