Amending Further the Prescribed Format for the Certificate of Availment/Approval and Notice of Denial Relative to Application for Compromise Settlement and/or Abatement of Penalties
Revenue Memorandum Order No. 003-17 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Feb 1, 2017
Full text
February 1, 2017 REVENUE MEMORANDUM ORDER NO. 003-17 SUBJECT : Amending Further the Prescribed Format for the Certificate of Availment/Approval and Notice of Denial Relative to Application for Compromise Settlement and/or Abatement of Penalties Pursuant to Section 204 of the Tax Code, as Amended TO : All Internal Revenue Officers and Others Concerned All approved applications for compromise settlement and/or abatement of penalties shall be issued Certificate of Availment (CA) following the prescribed format as per attached Annexes "A" and "B", while denied applications shall be issued Notice of Denial (ND) following prescribed format as per attached annexes "C" and "D". Both CA and ND shall be included as accountable forms of the Bureau. This Order takes effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A CERTIFICATE OF AVAILMENT (Compromise Settlement) ANNEX B CERTIFICATE OF AVAILMENT (Abatement of Penalties) ANNEX C NOTICE OF DENIAL Application for Compromise Settlement ANNEX D NOTICE OF DENIAL Application for Abatement of Penalties
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