Lifting of Temporary Suspension of Collection Enforcement Actions

June 7, 2019 OPERATIONS MEMORANDUM NO. 002-19 TO : ACIR, Collection Service All Regional Directors All Revenue District Officers All Chiefs, Regional Collection Divisions Chief, Accounts Receivable Monitoring Division All Members of the TWG/REB/NEB on Compromise Settlement All Members of the TWC on Abatement of Penalties All Others Concerned SUBJECT : Lifting of Temporary Suspension of Collection Enforcement Actions Operations Memorandum (OPM) No. 2019-03-04 was issued on 28 March 2019 to temporarily suspend the enforcement of summary remedies pending issuance of the Implementing Rules and Regulations (IRR) of Republic Act No. 11213, otherwise known as the "Tax Amnesty Act" which was then being crafted, together with the procedures that will identify offices to be involved in its successful implementation. Accordingly, on April 5, 2019, Revenue Regulations (RR) No. 4-2019 was finally issued implementing the aforesaid Tax Amnesty Law by providing for the guidelines and procedures in the processing of tax amnesty applications on tax delinquencies. In this connection, considering that the aforementioned IRR was already issued, the temporary suspension of the enforcement of summary remedies under Title VIII, Chapter II of the National Internal Revenue Code, as amended, prescribed under OPM No. 2019-03-04 dated March 28, 2019 is hereby lifted. Accordingly, all concerned offices are enjoined to continue with the collection enforcement actions thru Summary Remedies provided by the law in order to protect the interest of the government. Please be guided accordingly. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue