Filing of Withdrawal of Protest on Assessment Notices or Appeal on FDDA via Email for Purposes of Tax Amnesty, Amending and Supplementing RMC No. 11-2020 dated February 6, 2020

May 27, 2020 REVENUE MEMORANDUM CIRCULAR NO. 052-20 SUBJECT : Filing of Withdrawal of Protest on Assessment Notices or Appeal on FDDA via Email for Purposes of Tax Amnesty, Amending and Supplementing RMC No. 11-2020 dated February 6, 2020 TO : All Internal Revenue Officials, Taxpayers and Others Concerned To provide relief to the taxpayer in view of the continuing implementation of the Enhanced Community Quarantine (ECQ) and General Community Quarantine (GCQ), this Circular is hereby issued to temporarily allow the filing of the withdrawal of the protest on Final Assessment Notice (FAN)/Formal Letter of Demand (FLD) or appeal on Final Decision on Disputed Assessment (FDDA) via electronic mail (e-mail) for purposes of tax amnesty as discussed under Q22 and Q23 of Revenue Memorandum Circular (RMC) No. 57-2019, as amended by RMC No. 11-2020. Aside from the physical filing of withdrawal before the concerned Regional Office or the National office, electronic filing or online withdrawal shall be allowed under the following guidelines: 1. The soft copy of the letter of withdrawal of the protest or appeal must be in PDF format, individually attached to the e-mail and signed by the taxpayer or his/her duly authorized representative. In addition, the soft copy of the letter of withdrawal shall contain the scanned copy of the first page of the protest or appeal sought to be withdrawn, bearing the stamp "received" of the appropriate BIR office, and marked as Annex A of the said letter. 2. The said e-mail shall use the following format and addressed to the appropriate BIR Office: To : [e-mail address of the appropriate BIR Office] From : [filer's e-mail address] Subject : Withdrawal of the Protest of FAN/FLD or Appeal on FDDA of ( Name Taxpayer ) filed before the ( Name of BIR office i.e. , RR No. 1-Calasiao) Body of the Email : Name of the Taxpayer: Name of the Filing Party: Position of the Filer: Date the Protest/Appeal was Filed: Taxable Year: Summary of FAN/FLD/FDDA CAIHTE Assessment No./ Reference No. Tax Type Basic Tax Penalties Total 3. The document shall be deemed to have been filed on the date and time of receipt of the e-mail. In such case, the e-mail and the letter withdrawal of the protest or the appeal shall be printed and attached to the docket accordingly by the BIR personnel/processor. 4. The e-mail containing the withdrawal of the protest or appeal must be addressed to the appropriate BIR Offices, to wit: For withdrawal of Protest against FAN/FLD: Revenue Region No. Email Addresses Revenue Region No. 1 CALASIAO [emailprotected] Revenue Region No. 2 CORDILLERA ADMINISTRATIVE REGION [emailprotected] Revenue Region No. 3 TUGUEGARAO CITY [emailprotected] Revenue Region No. 4 CITY OF SAN FERNANDO, PAMPANGA [emailprotected] Revenue Region No. 5 CALOOCAN CITY [emailprotected] Revenue Region No. 6 CITY OF MANILA [emailprotected] Revenue Region No. 7A QUEZON CITY [emailprotected] Revenue Region No. 7B EAST NCR [emailprotected] Revenue Region No. 8A MAKATI CITY [emailprotected] Revenue Region No. 8B SOUTH NCR [emailprotected] Revenue Region No. 9A CaBaMiRo (Cavite-Batangas-Mindoro-Romblon) [emailprotected] Revenue Region No. 9B LaQueMar (Laguna-Quezon-Marinduque) [emailprotected] Revenue Region No. 10 LEGAZPI CITY [emailprotected] Revenue Region No. 11 ILOILO CITY [emailprotected] Revenue Region No. 12 BACOLOD [emailprotected] Revenue Region No. 13 CEBU CITY [emailprotected] Revenue Region No. 14 EASTERN VISAYAS [emailprotected] Revenue Region No. 15 ZAMBOANGA CITY [emailprotected] Revenue Region No. 16 CAGAYAN DE ORO CITY [emailprotected] Revenue Region No. 17 BUTUAN CITY [emailprotected] Revenue Region No. 18 KORONADAL CITY [emailprotected] Revenue Region No. 19 DAVAO CITY [emailprotected] Large Taxpayers Service [emailprotected] For withdrawal of Appeals against the FDDA: Office Email Address Appellate Division [emailprotected] 5. Regular filing of papers or pleadings in connection with the protest or appeal pursuant to existing rules and revenue issuances shall resume as soon as the ECQ or the GCQ is lifted, and the option for online filing of withdrawal of any protest or appeal before the concerned BIR Offices shall no longer be allowed. 6. This circular shall be made applicable throughout the entire country. All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue