Authorizing the Use of BIR Form Nos. 2342, 2343, 0427 and 0428 Pursuant to Revenue Memorandum Order (RMO) No. 3-2017

May 3, 2017 REVENUE MEMORANDUM CIRCULAR NO. 036-17 SUBJECT : Authorizing the Use of BIR Form Nos. 2342, 2343, 0427 and 0428 Pursuant to Revenue Memorandum Order (RMO) No. 3-2017 TO : All Internal Revenue Officials, Employees and Others Concerned This circular is issued to prescribe BIR Accountable Forms relative to the implementation of Revenue Memorandum Order (RMO) No. 3-2017 (Amending Further the Prescribed Format for the Certificate of Availment/Approval and Notice of Denial Relative to the Application for Compromise Settlement and/or Abatement of Penalties Pursuant to Section 204 of the Tax Code, as Amended), to wit: CAIHTE BIR Accountable Form No. Form Name 2342 Certificate of Availment Compromise Settlement (Annex "A") 2343 Certificate of Availment Abatement of Penalties (Annex "B") 0427 Notice of Denial Application for Compromise Settlement (Annex "C") 0428 Notice of Denial Application for Abatement of Penalties (Annex "D") The abovementioned BIR Accountable Forms shall be accomplished in three (3) copies and to be distributed as follows: Original - Taxpayer's Copy Duplicate - Copy for the Issuing Office Triplicate - To be Attached to the Docket of the Case Printing of the BIR Accountable Forms mentioned above shall be the responsibility of the Accountable Forms Division. The authorized requisitioning offices shall be the following: aScITE All concerned are hereby enjoined to be guided accordingly BIR Accountable Form No. Requisitioning Offices 2343 Office of the Assistant Commissioner Collection Service Office of the Assistant Commissioner Large Taxpayers Service 2342 Office of the Assistant Commissioner Collection Service 0427 Office of the Assistant Commissioner Large Taxpayers Service 0428 Office of the Regional Director and give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue