REVENUE MEMORANDUM ORDER NO. 4 – 2016
Amending the Pertinent Provisions of Revenue Memorandum Order No. 20- 2007 on the Simplified Processing of Applications for Compromise Settlement and Abatement Cases by Concerned Regional Offices
All Internal Revenue Officials, Employees and Others Concerned
Amending the Pertinent Provisions of Revenue Memorandum Order No. 20- 2007 on the Simplified Processing of Applications for Compromise Settlement and Abatement Cases by Concerned Regional Offices
All Internal Revenue Officials, Employees and Others Concerned
TO :
I. OBJECTIVES
I. OBJECTIVES
This Order is hereby issued in order to further facilitate and expedite the processing of
this Bureau, more particularly on applications for compromise settlement, as well as
abatement or cancellation of internal revenue tax liabilities filed by all concerned
taxpayers under the provisions of Revenue Regulations (RR) No. 30-2002, and RR No.
13-2001, as amended by RR No. 4-2012, respectively, that have been recommended the
denial by the concerned revenue offices under the Revenue Regions and Large Taxpayers
Service (LTS) before the same are transmitted for further evaluation and recommendation
by the Technical Working Group (TWG)/Technical Working Committee (TWC) in the
National Office, and subsequent approval by the National Evaluation Board (NEB) or the
Commissioner of Internal Revenue (CIR), as the case may be.
II. AMENDATORY PROVISIONS
II. AMENDATORY PROVISIONS
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All applications for compromise settlement, abatement or cancellation of internal
revenue tax liabilities filed by all concerned taxpayers under the respective jurisdiction
of the Revenue Regions and Large Taxpayers Service, regardless of the amount of the
threshold prescribed under the provisions of Section 204 (A) for compromise
settlement, that have been evaluated by the Regional Evaluation Board (REB), or, as
the case may be, by the LTS sub-TWC, for abatement cases or the LTS Evaluation
Board (LTSEB), for compromise settlement cases, resulting to a recommendation for
denial of the application, shall be considered FINAL and the outstanding tax liabilities
and/or penalties shall be immediately collected from the concerned taxpayer-applicant.
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The corresponding Notice of Denial (Annex “A”) shall be prepared with the initials of
the authorized members of the LTS-sub-TWC/EB and REB duly affixed thereto. The
duly accomplished Notice of Denial, together with the entire docket of the application,
shall be transmitted to the Chief, Accounts Receivable Monitoring Division (ARMD),
for recording and monitoring purposes, within ten (10) days immediately after the
denial by the concerned LTS sub-TWC/EB or regional TWG/REB, as the case may be.
Subsequently, the Chief, ARMD shall, within five (5) days from receipt thereof,
directly submit the said Notice, together with the entire docket of the application, to
the Commissioner of Internal Revenue for signature, without the need of any further
review or evaluation of the substantive aspect of the LTSEB/REB by the NO-
TWG/TWC. After the approval of the said notice by the Commissioner, the approved
notice and the entire docket of the application shall be returned to the Chief, ARMD
for recording purposes and the same shall be immediately transmitted to the
originating revenue office for the appropriate service of the Notice to the taxpayer and
the immediate collection enforcement of the outstanding tax liabilities. A monthly
consolidated report on all denied applications for compromise settlement/abatement
cases shall be prepared and submitted by the Chief, ARMD to the Assistant
Commissioner (ACIR), Collection Service, copy furnished the offices of the Deputy
Commissioner for Operations and the CIR, within ten (10) days immediately after the
end of each month.
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The herein prescribed Notice shall be prepared by the Office of the Regional Director,
for regional cases or Office of the LTS, for LTS cases, as the case may be.
The serial number (SN) in the Notice of Denial shall be prepared by the said offices in the following order:
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Nature of the application, “C", for compromise settlement or, “A”, for abatement;
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Regional or national office name (i.e., LTS, EAS, RR01, RR02 and so on), as the
case may be;
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Year of issuance of the notice; and
-
Control number.
An application for compromise settlement of the 2008 income tax liability of a large taxpayer was denied by the LTSEB. The Office of the LTS shall prepare the Notice of Denial and assign the serial number and indicate thereon as: “C-LTS-2016- 001”.
For each year thereafter, the control number shall restart to number one (1) for the first Notice of Denial to be issued for the calendar year. The Chief, ARMD shall ensure that all notices of denial shall be indicated with serial numbers prepared properly and sequentially (e.g., absence of serial/control numbers, repetition of serial numbers, skipping/break in series, etc.) by the concerned revenue offices. In case of any discrepancy, a written notice shall be sent the concerned revenue office for purposes of correction/revision of the duly accomplished of the Notice of Denial.
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Nature of the application, “C", for compromise settlement or, “A”, for abatement;
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In case the recommendations of the REB/LTS-EB was/were approve the taxpayer’s
application, the pertinent procedural requirements set forth under RR No. 30-2002, and
RR No. 13-2001, as amended by RR No. 4-2012, Revenue Memorandum Order
(RMO) No. 20-2007, and other relevant revenue issuances for the filing of the said
applications at the concerned regional, LTS or National offices up to the approval
thereof by the concerned TWG/NEB/TWC/CIR at the National Office shall still be
observed. However, in the evaluation thereof, all concerned respective members of the
LTS-sub-TWC/EB, and REBs/Regional TWGs, as the case may be, shall ensure that
each and every application for compromise settlement or abatement of the internal
2
revenue tax liabilities of the taxpayer are strictly processed and evaluated in
accordance to these revenue issuances. In case any application shall be recommended
for approval by the LTS-sub-TWC/EB or REB, with the deliberate intention of simply
passing the resolution of any factual/legal issue on the application to, but the same has
been clearly found to be contrary by, the NEB/TWG/TWC/CIR, the same shall be
considered as a demerit from the individual performance of every member of the said
recommending TWC/TWG/Boards/revenue officials, without prejudice of holding
him/her administratively liable thereto.
The rules herein prescribed shall not apply to all applications for compromise settlement and abatement of penalties that are transmitted to and pending with the TWG/NEB/TWC in the National Office as of January 29, 2016, but the pertinent procedural requirements set forth under RR No. 30-2002, and RR No. 13-2001, as amended by RR No. 4-2012, RMO No. 20-2007, and other relevant revenue issuances shall apply instead.
IV. REPEALING CLAUSE
The pertinent provisions of RMO No. 20-2007 which are inconsistent herewith are hereby repealed, modified or amended accordingly.
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The LTS sub-TWC/EB and all regional TWGs/REBs shall evaluate and release their
respective board’s decision within fifteen (15) calendar days from receipt of any
application for compromise settlement or abatement.
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The prescribed reports (i.e., Annexes “A” to “G”) for applications for compromise
settlement/abatement penalties under Operations Memorandum No. 13-01-003 issued
by the Deputy Commissioner for Operations Group of this Bureau shall be strictly
observed by all concerned revenue offices.
The rules herein prescribed shall not apply to all applications for compromise settlement and abatement of penalties that are transmitted to and pending with the TWG/NEB/TWC in the National Office as of January 29, 2016, but the pertinent procedural requirements set forth under RR No. 30-2002, and RR No. 13-2001, as amended by RR No. 4-2012, RMO No. 20-2007, and other relevant revenue issuances shall apply instead.
IV. REPEALING CLAUSE
The pertinent provisions of RMO No. 20-2007 which are inconsistent herewith are hereby repealed, modified or amended accordingly.
V. EFFECTIVITY
This Order shall take effect immediately.
This Order shall take effect immediately.
(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
NAVIGATING THE TAX CODE IS NOT FOR EVERYONE.
someone needs an assistance from somebody who has 30 years of experience in handling its CHALLENGES & OPPORTUNITIES and dealing with REVENUE OFFICERS without DROPPING his INTEGRITY and SELLING his SOUL.
For those of you who want to GET A FREE TAX REMEDY,
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CURRICULUM FOR TAXATION PROFESSIONAL:
1. electronic Letter of Authority
2. First Request for Presentation of Records
3. Second and Final Request for Presentation of Records
4. Subpoena Duces Tecum
5. Warrant of Garnishment
6. Warrant of Arrest
7. Warrant of Levy and Distraint
8. DOJ Subpoena for Failure to Obey Summons
9. BIR-Complaint Affidavit
10. BIR-Rejoinder Affidavit
11. Taxpayer-Counter Affidavit
12. Taxpayer-Reply Affidavit
13. Benchmarking Notice
14. Benchmarking-Reply and Protesting
15. Oplan Kandado- Mission Order, Overt Surveillance, Covert Surveillance, Surveillance Form & Request for System Access
16. Oplan Kandado-Apprehension Slip, Sworn Statement of Revenue Officers, Five (5)-Day VAT Compliance Notice & 48-Hour Notice
17. Oplan Kandado-Closure Order & Lifting of Closure Order
18. Oplan Kandado-Protest, Reliefs and Remedies
19. Inventory Taking-Mission Order, Inventory List & Inventory Taking
20. Inventory Taking-Third Party Information, Analysis on Tax Implications & Computation of Over/Understatement
21. Tax Mapping (TCVD)-Mission Order, Revenue Region Special Order & Reminder to All Business Establishment
22. Tax Mapping (TCVD)-Violation Checklist
23. Tax Mapping (TCVD)-Tax Mapping Stickers, Payment Form No. 0613, Second Opportunity Notice & Last Opportunity Notice.
24. Letter Notice (LN)-Letter Notice
25. Letter Notice (LN)-Letter Notice
26. Letter Notice (LN)-Third Party InformationL TRS, BOC & RELIEF
27. Letter Notice (LN)-Follow Up Letter, Confirmation Request & Sworn Statement
28. Letter Notice (LN)-Computation Sheet & Agreement Form
29. Letter Notice (LN)-Application for Installment Payment & Payment Form No. 0611-A
30. Preliminary Assessment Notice
31. Formal Letter of Demand & Final Assessment Notices
32. Regional Final Decision on Disputed Assessment
33. National Final Decision on Disputed Assessment
34. 34 Types of Income Tax Deficiency Findings (34 sessions)
EVERY SATURDAY STARING IN FEBRUARY 2016, A FREE WEBINAR THAT TACKLES PROBLEMS AND OPPORTUNITIES IN TAXATION WILL BE HELD. for your free ticket, please CLICK the link that will be posted in either KATAXPAYER FAN PAGE or EMELINOTMAESTRO FAN PAGE (Facebook) or EMELINOTMAESTRO.COM.Sharing this will guide your friends and relatives away from headaches, heartaches and financial aches brought about by IGNORANCE OF THE TAX CODE.
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
IMPORTANT ANNOUNCEMENT
someone needs an assistance from somebody who has 30 years of experience in handling its CHALLENGES & OPPORTUNITIES and dealing with REVENUE OFFICERS without DROPPING his INTEGRITY and SELLING his SOUL.
For those of you who want to GET A FREE TAX REMEDY,
ATTEND A FREE/PAID WEBINAR & MAKE MORE MONEY even though you are neither a Certified Public Accountant nor a Lawyer and did not have a college diploma, you are all INVITED.
Please click the picture to see the SCHEDULES you don't want to miss out. Try to be part of those who crave for a REAL CHANGE.
CURRICULUM FOR TAXATION PROFESSIONAL:
1. electronic Letter of Authority
2. First Request for Presentation of Records
3. Second and Final Request for Presentation of Records
4. Subpoena Duces Tecum
5. Warrant of Garnishment
6. Warrant of Arrest
7. Warrant of Levy and Distraint
8. DOJ Subpoena for Failure to Obey Summons
9. BIR-Complaint Affidavit
10. BIR-Rejoinder Affidavit
11. Taxpayer-Counter Affidavit
12. Taxpayer-Reply Affidavit
13. Benchmarking Notice
14. Benchmarking-Reply and Protesting
15. Oplan Kandado- Mission Order, Overt Surveillance, Covert Surveillance, Surveillance Form & Request for System Access
16. Oplan Kandado-Apprehension Slip, Sworn Statement of Revenue Officers, Five (5)-Day VAT Compliance Notice & 48-Hour Notice
17. Oplan Kandado-Closure Order & Lifting of Closure Order
18. Oplan Kandado-Protest, Reliefs and Remedies
19. Inventory Taking-Mission Order, Inventory List & Inventory Taking
20. Inventory Taking-Third Party Information, Analysis on Tax Implications & Computation of Over/Understatement
21. Tax Mapping (TCVD)-Mission Order, Revenue Region Special Order & Reminder to All Business Establishment
22. Tax Mapping (TCVD)-Violation Checklist
23. Tax Mapping (TCVD)-Tax Mapping Stickers, Payment Form No. 0613, Second Opportunity Notice & Last Opportunity Notice.
24. Letter Notice (LN)-Letter Notice
25. Letter Notice (LN)-Letter Notice
26. Letter Notice (LN)-Third Party InformationL TRS, BOC & RELIEF
27. Letter Notice (LN)-Follow Up Letter, Confirmation Request & Sworn Statement
28. Letter Notice (LN)-Computation Sheet & Agreement Form
29. Letter Notice (LN)-Application for Installment Payment & Payment Form No. 0611-A
30. Preliminary Assessment Notice
31. Formal Letter of Demand & Final Assessment Notices
32. Regional Final Decision on Disputed Assessment
33. National Final Decision on Disputed Assessment
34. 34 Types of Income Tax Deficiency Findings (34 sessions)
EVERY SATURDAY STARING IN FEBRUARY 2016, A FREE WEBINAR THAT TACKLES PROBLEMS AND OPPORTUNITIES IN TAXATION WILL BE HELD. for your free ticket, please CLICK the link that will be posted in either KATAXPAYER FAN PAGE or EMELINOTMAESTRO FAN PAGE (Facebook) or EMELINOTMAESTRO.COM.Sharing this will guide your friends and relatives away from headaches, heartaches and financial aches brought about by IGNORANCE OF THE TAX CODE.
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