Entitlement to the Commissioner's Guarantee of Protection from Harassment and Sympathetic Treatment

February 24, 1992 BIR RULING NO. 062-92 204-00 000-00 062-92 Radio Mindanao Network, Inc. 4th Floor, State Condominium I Building Salcedo Street, Legaspi Village Makati, Metro Manila Attention: Mr . Antonio S . Payumo Vice President for Finance Gentlemen : This refers to your letter dated May 2, 1989, in effect, requesting confirmation that you are entitled to the Commissioner's guarantee of protection from harassment and sympathetic treatment of your 1988 income tax return under his Memorandum of April 18, 1989 because your 1988 income tax is more than 50% of your 1987 income tax payment. Documents presented show that your provision for 1987 income tax is only P5,937,693.00, while your 1988 income tax payment is P10,642,764.00 as indicated below: First Quarter P1,201,149.00 Second Quarter 2,594,117.00 Third Quarter 2,748,146.00 subtotal P6,543,412.00 Fourth Quarter (cr 5862841-4-14-89) 4,099,352.00 TOTAL P10,642,764.00 =========== In reply, please be informed that you are entitled to the Commissioner's guarantee of sympathetic case-to-case treatment of your 1988 income tax return pursuant to paragraph "D" of Revenue Memorandum Circular No. 23-89 implementing the Commissioner's Memorandum dated April 16, 1989, reading "D TAXPAYER TO INFORM BIR . "If a taxpayer has already complied with the payment of at least 50% over that of the 1987 tax liabilities and has not indicated the 1987 tax payment on the face of 1988 tax return, the taxpayer should inform the Bureau that he has in fact complied with the requirement with the request that both the original and duplicate copies of the taxpayer's 1983 tax return after having been duly processed for classification and numbering by the Assessment Branch of the respective Revenue Region be forwarded to the Office of the Commissioner by writing to the Revenue Regional Director, Attention: Chief, Assessment Branch where his legal residence or principal place of business is located, copy furnished: The Commissioner of Internal Revenue, Attention: The Chief, Tax Information and Assistance Division, National Office Building, Diliman, Quezon City, by attaching a photo copy of the face of the 1988 Tax Returns." This evidences your availment of the aforesaid benefits and serves as your authority to request for the forwarding of the original and duplicate copies of your 1988 income tax return to the Commissioner's Office for his case-to-case treatment thereof in accordance with aforesaid provisions of Revenue Memorandum Circular No. 23-89. Very truly yours, JOSE U. ONG Commissioner of Internal Revenue