Policies, Guidelines and Procedures in the Periodic Clean-Up of Accounts Receivable/Delinquent Accounts

February 7, 2014 REVENUE MEMORANDUM ORDER NO. 011-14 SUBJECT : Policies, Guidelines and Procedures in the Periodic Clean-Up of Accounts Receivable/Delinquent Accounts TO : All Internal Revenue Officers and Others Concerned I. Objectives. This Order is issued to: 1. Prescribe the policies, guidelines and procedures in the clean-up of the Bureau's Accounts Receivable/Delinquent Accounts (ARs/DAs) for purposes of: a. Ascertaining the Bureau's correct inventory of ARs/DAs, as well as the accuracy of the details thereof, and update their respective status in the Accounts Receivable Management System (ARMS), computer-aided AR/DA files and/or manually-kept records, such as individual index cards or ledgers, logbook, etc., whichever is applicable; b. Establishing the AR/DA profile by classifying each and every AR/DA case according to specific source; and c. Determining the levels of collectability of AR/DA cases to harmonize the same with the Bureau's key performance indicator under the Performance Governance System; 2. Define the duties and responsibilities of all concerned Offices relative to the periodic clean-up of ARs/DAs; and 3. Prescribe the necessary reporting requirements in the periodic clean-up of AR/DA cases for review and monitoring purposes. II. Definition of Terms. In applying the provisions of this Order, the terms herein provided are defined as follows: 1. Accounts Receivable/Delinquent Account (AR/DA) refers to the amount of tax due from a taxpayer who failed to pay the same within the time prescribed for its payment. This unpaid amount may arise from: a. self-assessed tax liability, as defined under Item II.20 hereof; or b. deficiency assessment issued by the Bureau, which became final and executory due to any of the following applicable instances: b.1 Failure to file a request for reinvestigation/reconsideration within thirty (30) days from receipt of the Final Assessment Notice (FAN); b.2 Failure to submit documents in support of the request for reinvestigation within sixty (60) days from filing of the request; b.3 Failure to appeal to the Court of Tax Appeals (CTA) within thirty (30) days from receipt of the decision denying the request for reinvestigation/reconsideration or in case of inaction on the part of the Bureau, from the lapse of the one hundred eighty (180) days from the submission of the required documents; b.4 Failure to appeal CTA's decision on the case with the higher court as a result of which the decision became final and executory; and b.5 Decision/Resolution by the CTA/Supreme Court (SC) in favor of the BIR which became final and executory. 2. AR/DA Case refers to a tax liability by the taxpayer determined on a per tax type and per taxable period basis. For this purpose, an AR/DA docket may consist of more than one (1) AR/DA case. 3. AR/DA Docket is a compilation of documents pertaining to the taxpayer's tax liability including, but not limited to, the Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) emanating from field audit, pre-audit, no-contact audit, or assessments arising from third-party information ( e.g., RELIEF LN, TRS LN, etc.); Collection/Reminder Letter/Tax Return showing the amounts of the unpaid tax liability involved, and such other pertinent documents in support of the tax arrears. 4. AR/DA History Sheet (AHS) (formerly called Case History Sheet) a document showing the actions taken on the case by the concerned Revenue Officer (RO) handling the AR/DA case (Annex "A"). This is regularly updated by the concerned RO handling the AR/DA docket/case every time an enforcement action has been undertaken thereon to provide easy reference in the preparation of the Monthly AR/DA Status Report. 5. ARs/DAs for Write-Off refers to an accounts receivable or delinquent account where write-off or cancellation may be effected due any of the following circumstances; a. The five-year prescriptive period for the collection of the AR/DA case has already prescribed and such fact has been confirmed by the Committee on Prescribed Assessment/Collection cases that was created for this purpose; b. The taxpayer has been declared insolvent by a competent Court in a final and executory judgment; c. The individual taxpayer is deceased and no distrainable or leviable assets could be found; d. The taxpayer is a corporation which was verified to have permanently ceased operations, or dissolved, either through voluntary or involuntary dissolution, with no distrainable or leviable properties found, and its subscribed shares of stock have been fully paid. e. The taxpayer has availed of the benefits of the Tax Amnesty Law under Republic Act No. 9480 with a Certification of Compliance issued by the Deputy Commissioner for Operations, as recommended by the Task Force on Tax Amnesty, pursuant to Operations Memorandum No. 11-12-005 dated December 20, 2011. f. A decision was rendered by a competent Court that the AR/DA case is uncollectible and the same has become final and executory; EACTSH g. The taxpayer is a general partnership and individual partners are declared insolvent; and h. The taxpayer is a general partnership and the individual partners are deceased with no distrainable and leviable properties. In the event, however, that there are properties registered under the name of individual taxpayer's spouse, the AR/DA case could not be automatically classified as candidate for write-off unless thorough verification has been undertaken and it was determined that the properties are the exclusive properties of the spouse. For long outstanding AR/DA cases not specifically falling under any of the above-enumerated instances but the costs to be incurred for the collection of these accounts are considered higher than the unpaid values of these AR/DA cases may be written-off pursuant to the guidelines and policies that will be covered in a separate revenue issuance upon completion of the AR/DA clean-up process and the determination of the AR/DA inventory profiles of each and every RDO/Office. 6. Authority to Cancel Assessment (ATCA) refers to a document issued and approved by a duly authorized revenue official as proof of the cancellation of the delinquent account of the taxpayer due to any of the following: a. Assessments which have been declared null and void by a competent court in a final and executory judgment or covered by a final administrative decision by duly authorized revenue official, after the conduct of a thorough evaluation of the factual and legal bases therefor, as defined under Revenue Regulations No. 12-99; b. AR/DA cases which are covered by the taxpayer's valid availment of the benefits of Tax Amnesty; c. Tax liabilities which were the subject of approved applications for abatement of penalties or compromise settlement pursuant to existing policies and guidelines; d. Prescribed collection cases as determined by the Committee on Prescribed Collection Cases; e. Tax liabilities considered uncollectible and approved for write-off; and f. Other circumstances requiring the issuance of the said document as defined under Section II.5 of this Order. 7. Cannot Be Located Taxpayer (CBL) are taxpayers included in the BIR's database of registered taxpayers but whose addresses and/or whereabouts have become doubtful and/or undetermined during ocular inspection and/or service of Assessment Notices (PANs/FANs), Demand Letters, Collection Notices and such other BIR correspondences; that despite exertions of all possible efforts to locate the taxpayer, the same remains futile; and that such failure to locate or unreasonable absence of the taxpayer in the registered address or place of business has been duly certified by the Barangay Chairman having jurisdiction over the place of business and any one (1) of the concerned government offices or non-government organizations with direct knowledge on the taxpayer's business operations such as, but not limited to, Business Permits and Licensing Division of the Local Government, City or Municipal Assessor's Office, Securities and Exchange Commission, Department of Trade and Industry, Philippine Constructors Association, Homeowner's Association, Building Administrator, etc. Provided, however, that a delinquent taxpayer who has properties registered under his name, or with current transactions with other persons based on the Bureau's third-party information database, cannot be considered a "CBL taxpayer". 8. Closed AR/DA Case a tax liability which has already been settled through any of the following modes, where the corresponding case docket has been transmitted to the Records Division or the Regional Administrative Division for safekeeping and reflected as closed in the Updates of AR/DA (Annex "B" of Operations Memorandum No. 3-2013 dated April 15, 2013): a. Full payment of the total amount due inclusive of all applicable penalties incident to delinquency; b. Partial payment of the total amount due with an approved Authority to Cancel Assessment (ATCA) signed by authorized Official under Revenue Delegation Authority Order (RDAO) No. 6-2001 arising from: b.1 Duly approved application for abatement of penalties; or b.2 Duly approved application for compromise settlement pursuant to Section 204 of the Tax Code. c. Availment of the Tax Amnesty Law under Republic Act (RA) No. 9480 with a Certification of Availment issued by the Deputy Commissioner for Operations, as recommended by the Task Force on Tax Amnesty, pursuant to Operations Memorandum No. 11-12-005 dated December 20, 2011 and the corresponding ATCA has already been issued and approved by the duly designated approving authority; d. Full cancellation of the total tax liabilities due to an approved recommendation to write-off the same because of the prescription of the Bureau's right to collect under the Statute of Limitation and for such other reasons stated under II.5 hereof; e. Full cancellation of the total tax liabilities due to an adverse decision by a competent court which became final and executory and an ATCA has already been issued and approved; and f. Full cancellation of the tax liabilities due to a ruling that is final and executory declaring the assessment as "null and void" under the existing rules and regulations ( i.e., Revenue Regulations No. 12-99, etc.) and an ATCA has already been issued and approved. 9. Dishonored Checks refers to a check drawn by the taxpayer and used for the payment of tax liability but was subsequently denied payment by drawee-bank due to taxpayer's insufficiency of funds in his/her/its bank accounts, accounts closure, or for any other reason for non-acceptance thereof. 10. Execution of Warrant of Distraint and Levy this refers to the implementation of the administrative and judicial remedies in the enforcement of collection of delinquent tax liabilities by a duly authorized Revenue Officer/Official of the Bureau. For this purpose, a WDL is considered executed when the Seizure Agent (SA) has served any or all of the following notices to the concerned person or entity that has possession of the garnishable/leviable/distrainable properties of the delinquent taxpayer, depending on the circumstances surrounding the case: a. Warrant of Garnishment (for cash in bank, shares of stocks, bonds and bills, trades and non-trade receivables and other garnishable properties as defined under Section 207 (A) of the Tax Code); b. Notice of Levy (for real properties); and c. Notice of Actual/Constructive Seizure (for personal properties, such as furnitures and equipment, stocks in trade, and other distrainable properties as defined under Section 207 (A) of the Tax Code). In case the concerned entities to whom the notices were served upon have confirmed existence of distrainable and/or leviable properties, and the value/s of which is/are enough to satisfy the taxpayer's delinquent accounts, including the delinquency penalties and expenses related to seizure, maintenance and disposition of the levied/distrained properties, the service of the Notice of Tax Lien or Notice of Encumbrance shall be deemed complete execution of the WDL. In the event that there is no property to be distrained and/or levied, and/or the total value of the levied and/or distrained properties is not enough to fully satisfy the taxpayer's delinquent accounts, including the delinquency penalties and expenses related to seizure, maintenance and disposition of levied/distrained properties, the WDL can already be considered as executed and the AR/DA case, after the disposition of the levied/distrained properties, can be placed under the suspense file. 11. Financial Hardship refers to a condition that is either temporary or permanent in nature and may be experienced by a delinquent taxpayer that could adversely affect the satisfaction of his basic needs that prevents him to immediately settle his/her/its tax liabilities. For this purpose, true basic needs refer to reasonable provision for subsistence such as food, shelter, clothing, and health, that could not be dispensed with, to afford the taxpayer a decent or modest living condition. In the case of a non-individual taxpayer, on the other hand, a true financial hardship is manifested by the taxpayer's inability to meet necessary business expenses such as salaries of employees, payment of purchases of goods and services necessary for the continued operation of the business, repayments of business-related loans that resulted to the foreclosure of substantially all its properties or assets, etc., that would disrupt the taxpayer's business operations. Furthermore, a true financial hardship can be supported by, among others, the taxpayer's audited financial statements showing financial incapacity due to impairment of capitalization or negative networth as defined under Revenue Regulations No. 30-2002, as amended, or issuance of a final and executory decision by the competent court declaring the taxpayer as bankrupt or insolvent. 12. Financial Inconvenience refers to a condition that is either temporary or permanent in nature and may be experienced by a delinquent taxpayer which prevents him from the continuous enjoyment of luxurious lifestyle that can be given-up without impairing the satisfaction of the delinquent taxpayer's basic needs as defined in the immediately preceding paragraph. For this purpose, a mere financial inconvenience refers to a condition wherein an individual taxpayer is prevented from meeting expenses such as, among others, dining in fine restaurants, taking domestic and foreign travel and tours for leisure purposes, sending children to exclusive schools, acquiring another house in addition to the family home, etc. In the case of non-individual taxpayer, on the other hand, financial inconvenience refers to the taxpayer's inability to provide fringe benefits to executive officials, to acquire luxury vehicles for use by top officials, to conduct business meetings and conferences in posh venues, etc. 13. General Control Ledger (GCL) is a master control device required to be maintained and regularly updated by all offices handling AR/DA dockets, which shows their respective actual AR/DA inventory, as well as the accuracy of the details thereof, at the end of each given month. The said device is always accompanied by updates on ARs/DAs which reflect the new accounts created for the month, the accounts transferred to/from other Offices and the accounts that were closed due to payments or issuance of ATCAs, etc.; 14. Insolvency/Bankruptcy It is a condition when a delinquent taxpayer could no longer settle his/her/its debts inasmuch as his/her/its assets are insufficient for the payment thereof due to permanent cessation of business operations and prolonged loss of income. This condition should be declared by a competent court in a final and executory judgment that such person or entity is in a state of insolvency or bankruptcy. 15. Monthly Report on Taxes Assessed (BIR Form 40) Unprotested is a report prepared by the Regional Assessment Divisions, the Enforcement Service and the Large Taxpayers Service (LTS) which shows the details of the FANs issued and served/mailed to concerned taxpayers, which became final and executory due to taxpayer's failure to validly protest the same within the prescribed thirty (30)-day period; 16. Pending AR/DA Case refers to a tax liability of a taxpayer, the covering docket of which is still in the possession of the concerned office/official for collection enforcement awaiting necessary and appropriate actions prior to transmission thereof to the Records Division or the Regional Administrative Divisions, as the case may be, for safekeeping and future reference, and/or the same has not yet been reported to the Accounts Receivable Monitoring Division as a closed case in the monthly updates of AR/DA cases as attachments to the GCL report. 17. Permanent Cessation of Business it is a condition when the individual taxpayer has permanently stopped the operations of his business with proper tax clearances issued by the concerned RDO having jurisdiction over the taxpayer and by the concerned Permits and Licensing Division of the City/Municipality where the taxpayer is conducting business. For individual taxpayer with multiple businesses, however, the cessation of operations of one registered business shall not be considered as a permanent cessation of business by the individual taxpayer/owner. For non-individual taxpayer, this condition must be duly supported by the document prescribed under item III.10 of this Order. 18. Potentially Collectible ARs/DAs refers to pending ARs/DAs which are not eligible for write-off or to be placed under the suspense AR/DA file under the existing criteria; hence, can still be collected, either fully or partially, through the enforcement of collection remedies. 19. Prescribed AR/DA Case refers to an account receivable or a delinquent account where the Statute of Limitations to collect has already lapsed without the proper execution by the authorized representatives of the Bureau of the administrative remedies and no valid Waiver of the Statute of Limitation for Collection has been executed by the concerned taxpayer and duly accepted by the concerned BIR official under the existing rules and regulations. An AR/DA case cannot be considered as "prescribed" when any of the circumstances suspending the running of the prescriptive period to collect provided under Section 223 of the Tax Code exists. However, the AR/DA case could not be considered "prescribed" unless the Committee on Prescribed Cases has confirmed that the AR/DA case has actually prescribed. 20. Self-Assessed Tax Liability refers to a tax liability resulting from any of the following: a. Dishonored check (check used to pay the tax liability but was later dishonored by the concerned depository bank of the delinquent taxpayer); b. Tax due per return filed by taxpayers who failed to pay the same within the time prescribed for its payment; and c. Non-payment of the 2nd installment due from individual taxpayers who availed of installment payments of income tax under Sec. 56 (A) (2) of the Tax Code, as amended. 21. Suspense ARs/DAs refers to accounts receivable or delinquent accounts which could not be collected at the moment or are considered as temporarily not collectible (TNC) due to any of the following circumstances: a. The individual taxpayer is serving life imprisonment and has no distrainable or leviable properties; TDcHCa b. The individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties; c. The taxpayer is a corporation which was verified to have permanently ceased operations or has been officially dissolved, no Warrant of Distraint and Levy was served, its subscribed shares of stock have not been fully paid, and the whereabouts of its stockholders could not be located; d. A foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left the country after the completion of the project/permanent cessation of the business, and has not returned since then; e. The individual taxpayer is out of the country over a long period of time and without certainty of any intention to go back to the Philippines and has no distrainable or leviable properties; f. The taxpayer was tagged with a "Cannot Be Located (CBL)" status pursuant to existing rules and regulations and has no distrainable or leviable properties; g. When no property of the taxpayer could be located despite the issuance and execution of the Warrant of Distraint and/or Levy (WDL); h. When the Commissioner or any of his authorized representative is prohibited from enforcing the collection remedies due to an Order issued by the competent court and the taxpayer has complied with all the legal requirements such as, but not limited to, the posting of a continuing surety bond until the court has rendered its final decision on the case; i. The taxpayer is a general partnership where the individual partners are serving life imprisonment and has no distrainable or leviable properties; j. The taxpayer is a general partnership and the individual taxpayers are suffering from a lingering disease and has no distrainable or leviable properties; k. The taxpayer is a general partnership and the individual partners are out of the country over a long period of time and have no intention of going back to the Philippines and have no distrainable or leviable properties; l. The taxpayer is a general partnership and the individual partners could not be located and have no distrainable and leviable properties; and m. The taxpayer is a partnership which was verified to have permanently ceased operations or has been officially dissolved, no WDL was served, and the whereabouts of its partner could not be located. Where any of the aforementioned conditions exists, the running of the five (5)-year prescriptive period for the collection thereof shall be suspended. 22. Uncollectible ARs/DAs refers to delinquent accounts where the current prospect of collection is either nil or zero (for ARs/DAs eligible for write-off) or are temporarily considered as not collectible (for suspense ARs/DAs). III. Policies and Guidelines . In the clean-up of the ARs/DAs, the following policies and guidelines must be observed: 1. The policies and procedures herein prescribed shall be applied to all outstanding AR/DA dockets being handled by the following BIR offices: a. Regional Office a.1 Assessment Division (AD) a.2 Collection Division (CD) a.3 Legal Division (LD) a.4 Special Investigation Division (SID) a.5 Revenue District Offices (RDOs), excluding the RDOs in Metro Manila where the Centralized Arrears Management Project was piloted in their respective Regional Collection Division pursuant to Operations Memorandum No. 13-03-001 dated March 12, 2013 b. Collection Service b.1 Accounts Receivable Monitoring Division (ARMD) c. Legal Service c.1 Appellate Division (APP) c.2 Law Division (LAW) d. Large Taxpayer Service d.1 Large Taxpayers Collection Enforcement Division (LTCED) d.2 Large Taxpayers Regular Audit Division 1 to 3 (LTRAD 1 TO 3) d.3 Large Taxpayers Excise Audit Division 1 and 2 (LTEAD 1 and 2) d.4 Large Taxpayers Divisions (LTDs) e. Enforcement and Advocacy Service e.1 Litigation Division (LD) e.2 Prosecution Division (PD) e.3 National Investigation Division (NID) 2. To determine the AR/DA inventory profile of each office handling AR/DA cases, physical count of AR/DA dockets in their respective possession must be conducted within thirty (30) days from the effectivity of this Order. 3. All Offices handling ARs/DAs shall regularly update the entries in the AR/DA History Sheet (AHS) [formerly called "Case History Sheet"] (Annex "A") on each and every AR/DA docket. The Head of Office shall ensure that each and every AR/DA docket shall contain AHS. Otherwise, he shall require the Seizure Agents to accomplish and regularly update the same. 4. AR/DA docket/case to be recommended for write-off or suspense must be appended with duly accomplished checklist (Annex "B"). All the necessary documents indicated under items III.8 and III.10 of this Order to support the said checklist must be submitted and attached to the docket of the report for purposes of reviewing and evaluating the propriety of the recommendation for the write-off or tagging of an AR/DA case under the "suspense" classification, as the case may be. 5. Potentially collectible ARs/DAs shall be evaluated to determine the degree of collectability (whether high, medium, low or nil). The degree of collectability shall be determined using a point-system approach based on pre-determined parameters and criteria as prescribed in the herein attached guidelines (Annex "C"). 6. In establishing the AR/DA profile of the Bureau, all AR/DA cases shall be classified using alpha numeric code based on the attached AR/DA Classification Codes (Annex "D"). The guidelines (Annex "E") on how the appropriate code shall be determined must be strictly and accurately followed. 7. In determining whether the collection of an AR/DA case has already prescribed, the following are the guidelines in determining the five (5)-year prescriptive period of collection: a. In case of AR/DA arising from self-assessed taxes, the counting of the five (5)-year prescriptive period of collection shall be reckoned as follows: a.1 For unpaid second installment the prescribed due date for the payment of second installment of income tax per Annual Income Tax Return (BIR Forms 1700 or 1701) filed by the delinquent individual taxpayer; a.2 For unpaid tax due per return the prescribed due date for the payment of the particular tax type or the date of filing of the tax return, if the same was filed beyond the prescribed due dates, whichever comes later; (refer to the existing RMC regarding the counting of the prescriptive period for tax cases with leap year within it) a.3 For dishonored check the prescribed due date of the tax return filed where the covering check was used as payment or date of actual payment, whichever comes later. b. In case of AR/DA emanating from the issuance of FAN, the counting of the five-year prescriptive period of collection shall be reckoned from the lapse of the thirty (30) days granted to the taxpayer to settle the tax liabilities. The thirty day-period is counted from the date of receipt of the FAN by the taxpayer as reflected in the acknowledgement portion of the FAN and the Demand Letter (in case the assessment was personally served upon the taxpayer) or the date indicated in the Return Card that was acknowledged by the recipient of the FAN and Demand Letter (if the assessment notice was sent thru the postal services). In the absence of the Registry Return Card, the date of mailing of the FAN plus an additional ten (10) days allowance for the delivery of the FAN by the postman, shall be used as the reckoning date. In case of FAN which was protested and subsequently granted re-investigation/reconsideration but the complete documents necessary for the re-investigation was not submitted within the prescribed sixty (60)-day period, the counting of the five-year prescriptive period to collect shall start with the lapse of the sixty (60)-day granted for the submission of requisite documents. c. The running of the five (5)-year period within which to collect the delinquent account shall be suspended for the period during which the Commissioner is prohibited from commencing the execution of the summary remedies, such as the following: c.1 When the taxpayer cannot be located in the address given by him in the filed tax return, or in duly filed BIR Registration Update Form (BIR Form 1905) timely received by the concerned RDO, in case the taxpayer has effected change of address; However, if the taxpayer duly notified the Bureau of the change of address and yet the FAN was issued in the old address, the running of the five-year prescriptive period shall not be suspended. c.2 When the warrant of distraint and levy was duly served to the taxpayer or his duly authorized representative but no property could be located or the value of the property located is not enough to fully satisfy the taxpayer's delinquent accounts, including delinquency penalties, as evidenced by a certification issued by concerned person or entity to whom the WG was served or to whom the SA verified the existence of property of the concerned delinquent taxpayer; c.3 When the taxpayer is out of the country and without certainty or any intention to go back to the Philippines; and c.4 When the delinquent taxpayer has executed a valid Waiver of the Defense of Prescription pursuant to the existing rules and regulations. The concerned Head of Office shall be responsible in ascertaining, on a regular basis, whether or not, the aforesaid conditions still exist; otherwise, the counting of the five (5)-year prescriptive period within which to collect the delinquent account shall continue to run. CHDTIS 8. All AR/DA cases which are: (a) fully settled including the attendant delinquency penalties; (b) with approved application on abatement of penalties; (c) with approved compromise settlement application; and (d) with approved recommendation for write-off, with duly issued Authority to Cancel Assessment (ATCA) in accordance with Revenue Delegation Authority Order (RDAO) No. 6-2001, if applicable, must be forwarded to the Records Division and or Administrative Division, as the case may be, for safekeeping and future reference. An AR/DA case classifiable as a "Suspense AR/DA" under Section II.21 of this Order shall be merely reclassified from active to inactive account status so that resources can be focused on collectible accounts. Unless subsequent events and circumstances occur that merit the reclassification of the AR/DA case from a "Suspense AR/DA" to "AR/DA for Write Off" status pursuant to Section II.5 of this Order, the same must not be written off. Furthermore, the said account continues to accrue delinquency interests and penalties; and it can be reactivated to an "Active" status at any time depending on the current circumstances surrounding the AR/DA case. Before an AR/DA case can be tagged with a "Suspense AR/DA" status, thorough verification must first be made to ascertain that the delinquent taxpayer does not have, in reality, sufficient assets to pay the tax liability. However, extreme caution must be exercised in determining the temporary incapacity of the delinquent taxpayer to pay the tax. The decision to treat the account as a "Suspense AR/DA" must be based on financial hardship and not merely financial inconvenience. To report an account as a "Suspense AR/DA", the decision must be supported by documentary evidences of the taxpayer's current financial condition and/or status. For this purpose, the following documents, among others, shall form part of the documentary requirements for any AR/DA case recommended for tagging with a "Suspense AR/DA" status: Reason for Supporting Events to be Account Documents Monitored Suspension The individual taxpayer Certification from the Land When the taxpayer will is serving life Registration Authority be released from prison imprisonment and has no (LRA) that the taxpayer has distrainable or leviable no distrainable or leviable When the taxpayer or properties properties spouse is selling/ acquiring the properties Certification from the Bureau of Jail Management When there exists current and Penology, together with transactions of the a copy of the court decision, taxpayer or spouse based that the concerned taxpayer on the third-party is still serving a sentence of information database of life imprisonment the BIR The individual taxpayer Medical Certificate issued When the taxpayer is suffering from a by a Government Physician recovered from lingering lingering disease and has that the concerned taxpayer illness no distrainable or is incapable of earning a leviable properties living due to a lingering When the taxpayer or disease/illness. spouse is selling/ acquiring the properties Certification from the Land Registration Authority When there exists current (LRA) that the taxpayer has transactions of the no distrainable or leviable taxpayer or spouse based properties on the third-party information database of the BIR The taxpayer is a SEC certification of the When there is corporation which was taxpayer's registration information of the verified to have whether revoked/dissolved physical presence of the permanently ceased or an update regarding stockholders of the operations or has been permanent cessation of corporations in the officially dissolved, no business provided that the country Warrant of Distraint subscribed capital stock have and/or Levy was served, been fully paid When the taxpayer is its subscribed shares of selling/acquiring stock have not been fully Certification of Non- properties paid, the whereabouts of Residency of the concerned its stockholders could not Corporation's stockholders When there exists current be located, and no issued by the Barangay transactions of the leviable or distrainable Chairman which has corporation based on the properties under the jurisdiction over their last third-party information name of the corporation known address database of the BIR could be found Certification from the Land Registration Authority (LRA) that the taxpayer has no distrainable or leviable properties Certification from Business License and Permits Division/ Office of the concerned Local Government Unit (LGU) on the corporation's non-renewal of business permits A foreign national who Certification from the When there is came to the Philippines Bureau of Immigration and information of the return as a consultant or who Deportation (BID) that the of the foreign national in has engaged in business concerned taxpayer has left the country and the in the Philippines, and the country and that there verification of his has been verified to have was no record that he/she has physical presence or left the country after the returned to the country, if location. completion of the taxpayer is abroad or a project/permanent foreigner When the taxpayer is cessation of the business, selling/acquiring and has not returned Certification from Business properties since then License and Permits Division/Office of the When there exists current concerned Local transactions of the Government Unit (LGU) on foreign national based on the foreigner's non-renewal the third-party of business permits information database of the BIR The individual taxpayer Certification from the When there is is out of the country over Bureau of Immigration and information of the return a long period of time and Deportation (BID) that the of the taxpayer and the without certainty of any concerned taxpayer has left whereabouts of the intention to go back to the country and that there taxpayer was found the Philippines and has was no record that he/she has no distrainable or returned to the country, if When the taxpayer is leviable properties taxpayer is abroad selling/acquiring properties Certification from the Land Registration Authority When there exists current (LRA) that the taxpayer has transactions of the no distrainable or leviable taxpayer or spouse based properties on the third-party information database of Certification from Business the BIR License and Permits Division/Office of the concerned Local Government Unit (LGU) on the taxpayer's non-renewal of business permits The taxpayer was tagged Certification from the When the taxpayer with a "Cannot Be Collection Programs (including spouse if Located (CBL)" status Division that the taxpayer is individual taxpayer) pursuant to existing rules a stop filer and tagged as resurfaced with and regulations and has cannot be located status indication of existence of no distrainable or leviable and distrainable leviable properties Certification from the Land properties Registration Authority (LRA) that the taxpayer has When the taxpayer no distrainable or leviable (including spouse if properties individual taxpayer) is selling/acquiring Certification from the properties Barangay of the taxpayer's last known residence, that When there exists current his/her/its whereabouts is transactions of the unknown; taxpayer (including spouse for individual taxpayer) based on the third-party information database of the BIR When no property of the Certification from the Land When there is taxpayer could be located Registration Authority information of the despite the issuance and (LRA) that the taxpayer has existence of real and execution of the Warrant no distrainable or leviable personal properties of the of Distraint and/or Levy properties delinquent taxpayer (WDL) When the Commissioner Certified true copy of Court When the court already or any of his authorized decision/order declared the resumption representative is of the period to enforce prohibited from collection of the tax or enforcing the collection the temporary restraining remedies due to a Court order or preliminary decision injunction has been lifted Taxpayer is a general Supporting documents Monitoring of events partnership which was applicable to corporation applicable to corporation verified to have shall apply shall be observed permanently ceased operations or has been officially dissolved, no WDL was served, whereabouts of partners could not be located and has no leviable or distrainable assets Taxpayer is a general Supporting documents Monitoring of events partnership which could applicable to corporation applicable to corporation not be located and/or has shall apply shall be observed no leviable or distrainable assets Taxpayer is a general Supporting documents Monitoring of events partnership and the required under individual applicable to individual individual partners have taxpayers will apply taxpayers shall be no distrainable or observed leviable properties and they: 1. are suffering from a lingering disease; or 2. are serving life imprisonment; or 3. could not be located The decision to place an account in "Suspense AR/DA" status shall be subject to prior approval of the head of the Office handling the account. In the course of the review of the recommendation to classify any AR/DA account under the "Suspense AR/DA" status, the thoroughness of the investigation/verification must be determined by the reviewing officials to ensure that financial hardship conditions really exist before approving a recommendation to declare an account as temporarily uncollectible. For this purpose, a Suspense AR/DA Form (Annex "B") must be accomplished to serve as guide for all the concerned offices to ensure that the necessary documentations are fully captured and the same shall form part of the pertinent AR/DA case docket. Periodic monitoring of the cases with "Suspense AR/DA" status must be made by the concerned office handling the account. If it is determined that an account may be collectible at a future date due to changes in the taxpayer's financial status, or the delinquent taxpayer has resurfaced and can be untagged as a "CBL" taxpayer, or occurrence of any event that alters the uncollectibility of the AR/DA, the AR/DA account can already be reverted to a "Pending AR/DA" status. Only AR/DA cases covered by WDLs that have been duly served and executed and no leviable or distrainable properties were found shall be eligible for classification under "Suspense AR/DA" so that prescription of the Bureau's right to collect could not be invoked by the taxpayer once these accounts were reactivated to "Pending AR/DA" or "Potentially Collectible AR/DA" status. A masterlist of AR/DA dockets placed under the suspense files must be maintained and shall be evaluated on a quarterly basis. Upon discovery of any transaction of the subject taxpayer, or occurrence of events that merits the reactivation of the AR/DA cases to "Pending AR/DA" or "Potentially Collectible AR/DA" status, the AR/DA case shall be removed from the suspense files, and the resumption of collection enforcement actions should be immediately undertaken on the case. CcaDHT 9. AR/DA cases recommended for write-off due to prescription shall be handled by a Committee on Prescribed Cases which shall be created for this purpose. All other AR/DA cases recommended for write-off for reason other than prescription shall be evaluated and decided by the Commissioner, upon the recommendation of the Technical Working Committee (TWC) on Abatement. Prior to TWC's processing, the recommendation for write-off must pass through the concerned Large Taxpayers Service Evaluation Board/Regional Evaluation Board for the conduct of preliminary evaluation and preparation of appropriate recommendation on the AR/DA case. The Committee on Prescribed Cases, which shall be responsible in determining if an AR/DA case has prescribed, shall likewise be responsible in initiating the filing of the appropriate administrative sanctions against the concerned revenue officers/officials who is/are responsible for its prescription. 10. AR/DA cases recommended for write-off which are awaiting approval by the concerned approving authority shall not be removed from the concerned office's AR/DA Inventory/General Control Ledger (GCL). These shall only be removed from the Office's inventory and/or GCL once the recommendation for write-off and the corresponding ATCA has already been approved by the approving revenue official. However, when the AR/DA dockets are referred to other office for the evaluation of the recommended action for write-off, the same shall only be reflected under the "transfer-out" column of the GCL. The recipient office must reflect the same under the "transfer-in" column of the GCL report. If these cases were in their possession at the end of the month, these shall be reflected under the AR/DA for "write-off" column. Below are the required documents to support the "writing-off" of AR/DA cases: Reasons for Write-Off Required Document The five (5)-year prescriptive Memorandum report of the concerned RO and period of collection has prescribed confirmed by the Committee on Prescribed Cases Insolvency Court decision that is final and executory declaring the taxpayer as insolvent AR/DA declared uncollectible by Court decision that is final and executory the Court declaring the AR/DA as uncollectible or that the assessment issued is null and void Entry of Judgment issued by the Court Individual taxpayer is deceased Death Certificate and no distrainable or leviable assets could be found Certificate from the Land Registration Authority (LRA) that the individual concerned has no property holdings LTO Certification that the individual taxpayer has no owned motor vehicle SEC Certification that the individual taxpayer is not a shareholder or incorporator of any corporation registered with the SEC or a partner in a partnership Certification by the RDO having jurisdiction over the decedent's domicile that the taxpayer's heir has not filed an estate tax return Permanent cessation of business Certification from LGU for the non-renewal of operations business permits for individual taxpayers SEC Certification of Permanent Cessation of Business for corporate taxpayers Duly-filed Taxpayer Registration Updates (BIR Form 1905) Dissolution Certificate of Dissolution in case of voluntary dissolution/Certification from SEC that the taxpayer's registration is already revoked/corporate life is dissolved due to any of the grounds for involuntary dissolution of a corporation provided under Presidential Decree No. 902-A Availment of the Benefits under Certification issued by the ODCIR-OG that the the Tax Amnesty under Republic taxpayer has complied with the requirements of Act No. 9480 the Tax Amnesty Program under RA No. 9480 Certification from the Regional Legal Division/concerned Legal Office in the National Office that the taxpayer is not among those enumerated in the laws prohibited from availing of the benefits of the tax amnesty law Taxpayer is a general partnership Court decision that is final and executory and the individual partners are declaring the taxpayer as insolvent declared insolvent Taxpayer is a general partnership Death Certificate and the individual partners are already deceased Certificate from the Land Registration Authority (LRA) that the individual partners have no property holdings LTO Certification that the individual partners have no owned motor vehicle Certification by the RDO having jurisdiction over the deceased individual partner's domicile that their respective heir's did not file an estate tax return Except for the AR/DA cases recommended for write-off on the ground of prescription of the collection period, the following are the responsible Revenue Officers/Officials for each action specified hereunder: DA DA Handled by DA DA handled by Action Handled LTCED/LTDOs Handled by NO/Regional by ARMD RDOs/RRs Legal Offices Preparation of Case Case Officer Case Officer Case Officer Memorandum Officer Report Review of Chief, Chief, RDO and Head of Office Report ARMD LTCED/concerned Chief, Large Collection Taxpayer Division Division Recommendation ACIR, ACIR/-Large Regional Concerned for Approval Collection Taxpayers Director ACIR/Regional of Report Service Service Director Approval CIR CIR CIR CIR 11. ATCA shall be issued by BIR Official in accordance with RDAO No. 6-2001 on the following AR/DA cases/dockets: a. Cases under reinvestigation or reconsideration, subject to the limitation provided in the unnumbered Memorandum of former Commissioner Joel L. Tan-Torres dated May 4, 2010, Item 3 of Operations Memorandum No. 12-07-001 dated July 12, 2012, and the Updated Collection Manual per RMO No. 28-2010 where the final assessment as originally issued was declared null and void and was either modified, amended or otherwise cancelled in its entirety; b. Cases with approved compromise settlement under Section 204 (a) of the Tax Code, as amended; c. Cases with approved request for abatement of penalties under Section 204 (b) of the Tax Code, as amended; d. Cases in which the right of the government to assess/collect the corresponding deficiency/delinquent taxes has prescribed, in accordance with Sections 203 and 222 of the Tax Code; e. Appealed or collection cases that have been decided by the competent courts in favor of the taxpayer when there is already an entry of judgment; f. Cases approved for write-off; and g. Such other cases which the Commissioner may allow for write-off. 12. All cases transferred-out to another Office must be reflected as deduction from the AR/DA inventory of the concerned Office in the GCL report. However, for Offices where ARMS is already in place, aside from reflecting the same manually in the GCL report, the transmittal of AR/DA dockets to another Office shall likewise be done thru the facility of the ARMS by indicating the Office where the AR/DA docket shall be forwarded or transmitted. 13. For revenue district offices wherein ARMS is not yet rolled-out, the revised form for Updates of Delinquent Accounts under Operations Memorandum No. 3-2013 dated April 15, 2013 is modified to include column requiring the current status of each and every AR/DA cases under their respective inventory at the end of each quarter (Annex "F"). The same shall be used as the basis of the ARMD on what to reflect as classification code on each and every AR/DA case that is in the ARMS database. The submission of the aforesaid updates shall be on or before the fifteenth (15th) day following the close of every calendar quarter, instead of the monthly updates required to be submitted as required under OM No. 3-2013. 14. In case the handling office has deliberately misclassified "Potentially Collectible AR/DA" to "Suspense AR/DA" or "AR/DA for Write-Off" just to obtain a higher KPI rating or in connivance with taxpayers, the ARMD shall recommend audit of all the dockets of the concerned office and the filing of the applicable administrative sanctions to the erring revenue official/employee who committed that deliberate act. The foregoing notwithstanding, the Performance Evaluation Division (PED) of the concerned Regional Internal Audit Team (RIAT) may be tapped to conduct audit of all AR/DA inventories under their respective jurisdiction. 15. The details of all discrepancies discovered by the ARMD after reconciliations has been made between the inventories of AR/DA dockets/cases per concerned LTS Offices under the Large Taxpayers Service/Legal Offices/concerned Divisions under Revenue Region/Revenue District Office as against the old database of the ARMD shall be sent to the concerned offices for verification and submission of the necessary explanations therefor within fifteen (15) days from receipt of the inventory. 16. AR/DA cases referred to the Regional Legal Division/Appellate Division/Law Division/Prosecution Division/Litigation Division in the National Office for the resolution of issues involving questions of law and/or alleged prescription of the Bureau's right to assess/collect the tax liabilities after the same has become final, demandable and executory must be resolved within fifteen (15) days from receipt of the AR/DA docket/case. After resolution, these AR/DA dockets must immediately be returned to the originating office for appropriate action. HaAISC However, cases handled by the aforesaid offices which are still pending litigation in court are not covered by the preceding policy, provided that when the judicial remedy was availed by the taxpayer, the tax liabilities are not yet final, executory and demandable. 17. All delinquent accounts of taxpayers covered by their applications for tax amnesty must be cancelled through issuance of Authority to Cancel Assessment after the amnesty applications have been certified qualified by the Office of the Deputy Commissioner-Operations Group. Notwithstanding the taxpayer's qualified tax amnesty availment, the following AR/DA accounts shall not to be written-off even if these are tax liabilities covering 2005 and prior years: a. Withholding tax liabilities; b. Tax cases subject of final and executory judgment by the courts; and c. Tax cases involving tax evasion and other criminal offenses under Chapter II of Title X of the National Internal Revenue Code of 1997, as amended. 18. Report on dishonored checks must be reconciled with the reported delinquent account arising from unpaid dishonored check. To prevent the accumulation of huge inventory of AR/DA arising from dishonored checks, all the concerned offices must exert effort to ensure the immediate redemption thereof by the concerned taxpayers. Habitual offenders must be referred to the concerned Legal Offices of the Bureau for the filing of the appropriate criminal complaint due to violation of Batas Pambansa Blg. 22 or other appropriate criminal actions under the Revised Penal Code and special laws. IV. Procedures. The following procedures shall be observed by the concerned Offices enumerated in Section III (1) covered by this Revenue Memorandum Order: A. Offices handling AR/DA dockets requiring collection enforcement action (Revenue District Offices/Large Taxpayers Division-Makati and Cebu/Large Taxpayers Collection Enforcement Division/Regional Collection Divisions with Arrears Management Team) STHAaD A.1 Reconciliation of AR/DA Inventory 1. Conduct physical count of the AR/DA dockets in their respective possession upon effectivity of this Order. 2. Prepare AR/DA Inventory List using the prescribed format hereof (Annex "G"). 3. Reconcile the dockets determined by physical count with the inventory as reflected in the latest submitted General Control Ledger (GCL) report with the ARMD. Fully account for any discovered discrepancy. In case the inventory per physical count is more than the inventory reflected in the GCL report, submit an amended GCL report to the ARMD immediately for the necessary correction of the AR/DA inventory masterfile maintained in the National Office. 4. Submit the soft copy of the Inventory List of AR/DA dockets based on physical count as reconciled with its GCL to the ARMD within thirty (30) days from the effectivity of this Order. aICcHA 5. Receive from ARMD the discrepancies noted in the AR/DA inventory, in soft copy. 6. Account and validate immediately the discrepancies noted by the ARMD. If the discrepancy noted is valid and the physical AR/DA dockets which were not reflected in the inventory submitted are indeed in their possession, amend the inventory to include the AR/DA dockets omitted. In the event, however, that the discrepancies pertain to AR/DA cases which have already been closed, submit the necessary documents to support the cancellation of the AR/DA case ( e.g., proof of payment, ATCA, etc.). 7. Submit report on the results of the verification conducted on the discrepancies noted by the ARMD, together with all the supporting documents necessary, within thirty (30) days from receipt of the aforementioned discrepancy reports. A.2 Classification of AR/DA Cases 8. Classify AR/DA cases in accordance with the guidelines herein prescribed. For offices where ARMS is already deployed and once the classification code for each of the cases has been determined, the same shall be encoded in the ARMS. If the AR/DA docket is not yet in the ARMS inventory, add the same using the "add module" of the ARMS and thereafter modify the case classification code. For Offices where ARMS is not yet deployed or rolled-out, indicate the case classification codes for each of the AR/DA in the Inventory List prepared under A.1.2 hereof. 9. Attach AHS on each of the AR/DA docket. If AHS is already appended, update the same by indicating the recent action of the office, if any. If not, accomplish the AHS and reflect therein the actions already taken on the case and its current status. 10. Segregate AR/DA dockets qualified to be placed under the "Suspense AR/DA" or "AR/DA for Write-Off". 11. Attach the duly accomplished checklist on AR/DA dockets classified as either "Suspense AR/DA" or "AR/DA for Write-off". 12. Prepare the memorandum report with recommendation addressed to the Committee on Prescribed Cases and attach the same to the AR/DA docket for write-off due to prescription. 13. Transmit the case docket bearing the recommendation for write-off to the concerned office, in accordance with the guidelines and policies on write-off of cases for prescribed cases embodied in the separate issuance to be issued for the purpose. 14. Prepare memorandum report with recommendation addressed to the Authorized Revenue Official as indicated under item III.10 hereof, and attach the same, together with required documents to support the recommendation as specified under items III.10 and III.8 hereof, to the AR/DA dockets classified as "Suspense AR/DA" or "AR/DA for Write-Off" for approval by the duly designated revenue official. cCHETI 15. Transmit the recommendation for the placement of AR/DA under the suspense files or for the write-off of AR/DA case to the duly designated revenue official for appropriate review and approval. 16. Reflect in the GCL report the AR/DA dockets that were approved for write-off or to be placed under the suspense files, to arrive at the potentially collectible AR/DA, once the recommendation has been duly approved. 17. Submit the list of taxpayers which are habitual offenders of BP No. 22 to the concerned legal office for the filing of appropriate criminal complaint with the competent courts. B. Offices handling AR/DA dockets requiring resolution of legal and factual issues raised by the taxpayer against the AR/DA or requiring legal actions : B.1 For concerned Legal offices in the National Office and Regional Offices 1. Receive from LTCED/ARMD/RR/RDO case dockets bearing cases requiring resolution of legal issues raised by the taxpayers against the AR/DA cases. 2. Resolve the raised issues within fifteen (15) working days from receipt of the case docket bearing on the AR/DA case with legal issues. 3. Transmit back/Return to the originating office the AR/DA docket immediately after resolution of the legal issue has been made. 4. Evaluate AR/DA case requiring legal action such as the filing of the criminal case against delinquent taxpayers. 5. File complaint with a competent court and handle the same in accordance with existing policies. CITaSA 6. Inform concerned offices on the actions taken on AR/DA cases referred for legal actions and on a monthly basis, the status thereof. B.2 For concerned audit offices under the jurisdiction of the LTS in the National Office, Large Taxpayers Division-Makati and Cebu, National Investigation Division, RDOs and Regional Assessment Divisions. 1. Receive the AR/DA docket bearing cases requiring resolution of factual issues raised. 2. Resolve factual issues within thirty (30) working days from receipt of the AR/DA docket. 3. Transmit to the originating office the AR/DA docket immediately after the factual issues has been resolved. C. Accounts Receivable Monitoring Division: 1. Receive soft copy of the inventory of AR/DA dockets of Offices under the Regional Offices, Large Taxpayers Service, Enforcement and Advocacy Service and Legal Service. 2. Compare the submitted physical inventory of AR/DA cases by the above offices with its own AR/DA inventory database per concerned office. 3. Communicate with the concerned office any discrepancies noted, in soft copy, within fifteen (15) days from receipt of the inventory from the concerned offices. 4. Reflect the case classification code of AR/DA cases under the jurisdiction of Offices where ARMS is not yet deployed using as basis the case classification code reflected in the Inventory List herein required to be submitted after the conduct of the initial physical count of AR/DA dockets in the concerned offices' possession as of effectivity of this Order; and update the same on a quarterly basis based on the Quarterly Updates of Delinquent Accounts that will regularly be submitted by the concerned offices. DaTICE 5. In the event that the AR/DA docket/case is not yet in ARMS, for cases under the jurisdiction of Offices where the ARMS has not yet been deployed, add or create the AR/DA docket and case/s using the ARMS facility before updates thereon can be made. 6. Transfer the accountability of the AR/DA dockets created pertaining to taxpayers under the jurisdiction of other offices. If the concerned office was determined to have no ARMS facility yet, transfer the AR/DA docket to the default "non-ARMS" user, the updating of which is likewise under the responsibility of the ARMD. 7. Transfer to concerned offices the accountability of AR/DA dockets/cases in the ARMS database once the ARMS has been deployed in these offices. D. Office of the Regional Director/Concerned Assistant Commissioner 1. Receive from concerned offices AR/DA docket/s bearing case/s for the approval/disapproval of the following: a. The recommendation for the write-off of AR/DA cases; b. The recommendation for the filing of criminal complaint against delinquent taxpayers and taxpayers found to be habitually paying taxes thru check which were later dishonored by the drawee bank; and c. Duly-accomplished Authority to Cancel Assessment (ATCA). 2. Transmit back/Return to the originating office the AR/DA dockets after the decision has been rendered by the Regional Director/Concerned Assistant Commissioner within fifteen (15) days from receipt thereof. E. Committee on Prescribed Cases 1. Receive AR/DA docket bearing case/s recommended for write-off due to prescription of the Bureau's right to collect the delinquent account. 2. Evaluate the same in accordance with the policies and guidelines to be issued in a separate revenue issuance for this purpose. 3. Return the AR/DA docket to the originating office after the decision has been rendered on the report/recommendation for write-off. V. Repealing Clause. All existing rules and regulations or rulings or parts thereof, which are contrary to or inconsistent with the provisions of this Order are hereby amended, modified or repealed accordingly. VI. Effectivity. This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Accounts Receivable/Delinquent Accounts History Sheet ANNEX B Checklist of Requirements for AR/DA Cases Recommended for Write-Off/Be Placed under Suspense ANNEX C Guidelines in Determining the Degree of Collectibility If the status Particulars Degree code is 00 These are AR/DA cases which are newly created, where 1 no collection enforcement actions have yet been undertaken or no subsequent events, as enumerated in the succeeding items, have transpired or occurred. 01 if the AR/DA case is the subject of taxpayer's application 3 for compromise settlement due to financial incapacity 02 if the AR/DA case is the subject of taxpayer's application 3 for compromise settlement due to doubtful validity 03 if the AR/DA case is the subject of taxpayer's application 3 for abatement of penalties where all penalties imposed has the possibility of being abated 04 if the AR/DA case is the subject of taxpayer's application 2 for abatement of penalties where only the surcharge and compromise penalty and not the interest may be abated 05 if the AR/DA case is the subject of the taxpayer's 1 application for abatement on the ground that the collection cost is higher than the amount sought to be collected 06 if the AR/DA case is covered by the taxpayer's 0 application for Tax Amnesty pursuant to Republic Act No. 9480 07 if the AR/DA is the subject of taxpayer's administrative 2 protest 08 if the AR/DA is the subject of taxpayer's judicial protest 2 09 if the AR/DA is the subject of taxpayer's application for 1 installment 10 if the AR/DA is the subject of the filed complaint by the 2 BIR with the Department of Justice (DOJ) 11 if there is existence of a circumstance that would warrant 0 the suspension of the collection enforcement proceedings 12 if there is existence of a circumstance that would warrant 0 the write-off of the tax liabilities 13 if there are properties seized and forfeited 2 14 If there is legal issue for resolution 2 LEGEND: 0 No possibility that the AR/DA can be collected 1 High possibility that the AR/DA can be collected 2 There is a low possibility that the AR/DA can be collected 3 There is a very low possibility that the AR/DA can be collected ANNEX D Source Nature Status Reason Action Description Codes Code Code Code Code SAT USI 00 O O Self-assessed Tax arising from unpaid second installment/Self-Assessed Tax due to unpaid second installment where the applications for abatement, compromise settlement, installment has been disapproved. SAT USI 01 A O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action SAT USI 01 A A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved SAT USI 01 A P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board SAT USI 01 B O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action SAT USI 01 B A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved SAT USI 01 B P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board SAT USI 01 C O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action SAT USI 01 C A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved SAT USI 01 C P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board SAT USI 01 D O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30- 2002] For Action SAT USI 01 D A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30- 2002] Approved SAT USI 01 D P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30- 2002] Pending with Evaluation Board SAT USI 01 E O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] For Action SAT USI 01 E A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Approved SAT USI 01 E P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Pending with Evaluation Board SAT USI 03 A O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action SAT USI 03 A A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13- 2001] Approved SAT USI 03 A P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13- 2001] Pending with TWC SAT USI 03 B O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action SAT USI 03 B A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved SAT USI 03 B P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC SAT USI 03 C O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] For action SAT USI 03 C A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved SAT USI 03 C P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC SAT USI 03 D O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action SAT USI 03 D A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved SAT USI 03 D P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC SAT USI 03 E O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Pen alties on the ground that surcharge was erroneously imposed [Sec.2.6.4 of RR 13-2001] For action SAT USI 03 E A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] Approved SAT USI 03 E P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] Pending with TWC SAT USI 03 F O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action SAT USI 03 F A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved SAT USI 03 F P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC SAT USI 03 G O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action SAT USI 03 G A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved SAT USI 03 G P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC SAT USI 03 H O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action SAT USI 03 H A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved SAT USI 03 H P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC SAT USI 03 I O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action SAT USI 03 I A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved SAT USI 03 I P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC SAT USI 04 A O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure , legitimate business reverses [Sec. 2.3 of RR 13- 2001] For action SAT USI 04 A A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13- 2001] Approved SAT USI 04 A P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13- 2001] Pending with TWC SAT USI 04 B O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action SAT USI 04 B A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved SAT USI 04 B P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC SAT USI 04 C O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action SAT USI 04 C A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved SAT USI 04 C P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC SAT USI 04 D O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action SAT USI 04 D A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved SAT USI 04 D P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC SAT USI 05 O O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action SAT USI 05 O A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved SAT USI 05 O P Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC SAT USI 06 O O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action SAT USI 06 O Q Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR- OG SAT USI 06 O R Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements SAT USI 09 O O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for installment payment For action SAT USI 09 O A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, with application for installment payment Approved SAT USI 11 A O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval SAT USI 11 A A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved SAT USI 11 B O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval SAT USI 11 B A Self-Assessed Tax arising from unpaid second installmen t of income tax due per ITR, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved SAT USI 11 D O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval SAT USI 11 D A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved SAT USI 11 E O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval SAT USI 11 E A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved SAT USI 11 F O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval SAT USI 11 F A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved SAT USI 11 G O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval SAT USI 11 G A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved SAT USI 11 H O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval SAT USI 11 H A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved SAT USI 12 A O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed For approval SAT USI 12 A A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed Approved SAT USI 12 B O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court For approval SAT USI 12 B A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court Approved SAT USI 12 C O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval SAT USI 12 C A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved SAT USI 12 D O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval SAT USI 12 D A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved SAT USI 12 E O Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval SAT USI 12 E A Self-Assessed Tax arising from unpaid second installment of income tax due per ITR, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved SAT UTR 00 O O Self-Assessed Tax arising from unpaid tax Due per Return filed/Self- Assessed Tax arising from unpaid tax Due per Return filed where the application for abatement, compromise settlement, or installment has been disapproved. SAT UTR 01 A O Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action SAT UTR 01 A A Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved SAT UTR 01 A P Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board SAT UTR 01 B O Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action SAT UTR 01 B A Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved SAT UTR 01 B P Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board SAT UTR 01 C O Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action SAT UTR 01 C A Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved SAT UTR 01 C P Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board SAT UTR 01 D O Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] For Action SAT UTR 01 D A Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Approved SAT UTR 01 D P Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Pending with Evaluation Board SAT UTR 01 E O Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] For Action SAT UTR 01 E A Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] Approved SAT UTR 01 E P Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] Pending with Evaluation Board SAT UTR 03 A O Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action SAT UTR 03 A A Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved SAT UTR 03 A P Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC SAT UTR 03 B O Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action SAT UTR 03 B A Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved SAT UTR 03 B P Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC SAT UTR 03 C O Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties on the ground that taxpayer's non- compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] For action SAT UTR 03 C A Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties on the ground that taxpayer's non- compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved SAT UTR 03 C P Self-Assessed Tax arising from unpaid tax Due per Return filed, with application for Abatement of Penalties on the ground that taxpayer's non- compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC SAT UTR 03 D O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action SAT UTR 03 D A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved SAT UTR 03 D P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC SAT UTR 03 E O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] For action SAT UTR 03 E A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Approved SAT UTR 03 E P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Pending with TWC SAT UTR 03 F O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action SAT UTR 03 F A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved SAT UTR 03 F P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC SAT UTR 03 G O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action SAT UTR 03 G A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved SAT UTR 03 G P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC SAT UTR 03 H O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action SAT UTR 03 H A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved SAT UTR 03 H P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC SAT UTR 03 I O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action SAT UTR 03 I A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved SAT UTR 03 I P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC SAT UTR 04 A O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] For action SAT UTR 04 A A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Approved SAT UTR 04 A P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Pending with TWC SAT UTR 04 B O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action SAT UTR 04 B A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved SAT UTR 04 B P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC SAT UTR 04 C O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action SAT UTR 04 C A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved SAT UTR 04 C P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC SAT UTR 04 D O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action SAT UTR 04 D A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved SAT UTR 04 D P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC SAT UTR 05 O O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action SAT UTR 05 O A Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved SAT UTR 05 O P Self-Assessed Tax arising from unpaid tax due per return filed, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC SAT UTR 06 O O Self-Assessed Tax arising from unpaid tax due per return filed, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action SAT UTR 06 O Q Self-Assessed Tax arising from unpaid tax due per return filed, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR-OG SAT UTR 06 O R Self-Assessed Tax arising from unpaid tax due per return filed, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements SAT UTR 09 O O Self-Assessed Tax arising from unpaid tax due per return filed, with application for installment payment For action SAT UTR 09 O A Self-Assessed Tax arising from unpaid tax due per return filed, with application for installment payment Approved SAT UTR 11 A O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval SAT UTR 11 A A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved SAT UTR 11 B O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval SAT UTR 11 B A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved SAT UTR 11 C O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval SAT UTR 11 C A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved SAT UTR 11 D O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval SAT UTR 11 D A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved SAT UTR 11 E O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval SAT UTR 11 E A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved SAT UTR 11 F O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval SAT UTR 11 F A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved SAT UTR 11 G O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval SAT UTR 11 G A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved SAT UTR 11 H O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval SAT UTR 11 H A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved SAT UTR 11 I O Self-Assessed Tax arising from unpaid tax due per tax return filed, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are serving life imprisonment and has no distrainable or leviable properties For approval SAT UTR 11 I A Self-Assessed Tax arising from unpaid tax due per tax return filed, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are serving life imprisonment and has no distrainable or leviable properties Approved SAT UTR 11 J O Self-Assessed Tax arising from unpaid tax due per tax return filed, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are suffering from a lingering disease and has no distrainable or leviable properties For approval SAT UTR 11 J A Self-Assessed Tax arising from unpaid tax due per tax return filed, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are suffering from a lingering disease and has no distrainable or leviable properties Approved SAT UTR 11 K O Self-Assessed Tax arising from unpaid tax due per tax return, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are out of the country over a long period of time and have no intention of going back to the Philippines and have no distrainable or leviable properties For approval SAT UTR 11 K A Self-Assessed Tax arising from unpaid tax due per tax return, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are out of the country over a long period of time and have no intention of going back to the Philippines and have no distrainable or leviable properties Approved SAT UTR 11 L O Self-Assessed Tax arising from unpaid tax due per tax return, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners could not be located and have no distrainable or leviable properties For approval SAT UTR 11 L A Self-Assessed Tax arising from unpaid tax due per tax return, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners could not be located and have no distrainable or leviable properties Approved SAT UTR 11 M O Self-Assessed Tax arising from unpaid tax due per tax return, which was placed under the "Suspense ARs/DAs" on the ground that the partnership has permanently ceased operations or has been officially dissolved, no WDL was served and the whereabouts of its partners could not be located For approval SAT UTR 11 M A Self-Assessed Tax arising from unpaid tax due per tax return, which was placed under the "Suspense ARs/DAs" on the ground that the partnership has permanently ceased operations or has been officially dissolved, no WDL was served and the whereabouts of its partners could not be located Approved SAT UTR 12 A O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed For approval SAT UTR 12 A A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed Approved SAT UTR 12 B O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court For approval SAT UTR 12 B A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court Approved SAT UTR 12 C O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval SAT UTR 12 C A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved SAT UTR 12 D O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval SAT UTR 12 D A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved SAT UTR 12 E O Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval SAT UTR 12 E A Self-Assessed Tax arising from unpaid tax due per return filed, which was placed under the "ARs/DAs For Write-Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved SAT UDC 00 O O Self-Assessed Tax arising from unpaid Dishonored Check/Self-Assessed Tax arising from unpaid Dishonored Check where the applications for abatement, compromise settlement or installment has been disapproved SAT UDC 01 A O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action SAT UDC 01 A A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved SAT UDC 01 A P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board SAT UDC 01 B O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action SAT UDC 01 B A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved SAT UDC 01 B P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board SAT UDC 01 C O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action SAT UDC 01 C A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved SAT UDC 01 C P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board SAT UDC 01 D O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] For Action SAT UDC 01 D A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Approved SAT UDC 01 D P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Pending with Evaluation Board SAT UDC 01 E O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] For Action SAT UDC 01 E A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] Approved SAT UDC 01 E P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] Pending with Evaluation Board SAT UDC 03 A O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action SAT UDC 03 A A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved SAT UDC 03 A P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC SAT UDC 03 B O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action SAT UDC 03 B A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved SAT UDC 03 B P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC SAT UDC 03 C O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that taxpayer's non- compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] For action SAT UDC 03 C A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that taxpayer's non- compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved SAT UDC 03 C P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that taxpayer's non- compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC SAT UDC 03 D O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action SAT UDC 03 D A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved SAT UDC 03 D P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC SAT UDC 03 E O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] For action SAT UDC 03 E A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Approved SAT UDC 03 E P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Pending with TWC SAT UDC 03 F O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action SAT UDC 03 F A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved SAT UDC 03 F P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC SAT UDC 03 G O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action SAT UDC 03 G A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved SAT UDC 03 G P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC SAT UDC 03 H O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action SAT UDC 03 H A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved SAT UDC 03 H P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC SAT UDC 03 I O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action SAT UDC 03 I A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved SAT UDC 03 I P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC SAT UDC 04 A O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] For action SAT UDC 04 A A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Approved SAT UDC 04 A P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Pending with TWC SAT UDC 04 B O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action SAT UDC 04 B A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved SAT UDC 04 B P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC SAT UDC 04 C O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action SAT UDC 04 C A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved SAT UDC 04 C P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC SAT UDC 04 D O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action SAT UDC 04 D A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved SAT UDC 04 D P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC SAT UDC 05 O O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action SAT UDC 05 O A Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved SAT UDC 05 O P Self-Assessed Tax arising from unpaid Dishonored Check, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC SAT UDC 06 O O Self-Assessed Tax arising from unpaid Dishonored Check, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action SAT UDC 06 O Q Self-Assessed Tax arising from unpaid Dishonored Check, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR-OG SAT UDC 06 O R Self-Assessed Tax arising from unpaid Dishonored Check, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements SAT UDC 09 O O Self-Assessed Tax arising from unpaid Dishonored Check, with application for installment payment For action SAT UDC 09 O A Self-Assessed Tax arising from unpaid Dishonored Check, with application for installment payment Approved SAT UDC 11 A O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval SAT UDC 11 A A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved SAT UDC 11 B O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval SAT UDC 11 B A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved SAT UDC 11 C O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval SAT UDC 11 C A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved SAT UDC 11 D O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval SAT UDC 11 D A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved SAT UDC 11 E O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval SAT UDC 11 E A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved SAT UDC 11 F O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval SAT UDC 11 F A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved SAT UDC 11 G O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval SAT UDC 11 G A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved SAT UDC 11 H O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval SAT UDC 11 H A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved SAT UDC 11 I O Self-Assessed Tax arising from unredeemed dishonored check, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are serving life imprisonment and has no distrainable or leviable properties For approval SAT UDC 11 I A Self-Assessed Tax arising from unredeemed dishonored check, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are serving life imprisonment and has no distrainable or leviable properties Approved SAT UDC 11 J O Self-Assessed Tax arising from unredeemed dishonored check, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are suffering from a lingering disease and has no distrainable or leviable properties For approval SAT UDC 11 J A Self-Assessed Tax arising from unredeemed dishonored check, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are suffering from a lingering disease and has no distrainable or leviable properties Approved SAT UDC 11 K O Self-Assessed Tax arising from unredeemed dishonored check, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are out of the country over a long period of time and have no intention of going back to the Philippines and have no distrainable or leviable properties For approval SAT UDC 11 K A Self-Assessed Tax arising from unredeemed dishonored check, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners are out of the country over a long period of time and have no intention of going back to the Philippines and have no distrainable or leviable properties Approved SAT UDC 11 L O Self-Assessed Tax arising from unpaid tax due per tax return, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners could not be located and have no distrainable or leviable properties For approval SAT UDC 11 L A Self-Assessed Tax arising from unpaid tax due per tax return, which was placed under the "Suspense ARs/DAs" on the ground that the individual partners could not be located and have no distrainable or leviable properties Approved SAT UDC 11 M O Self-Assessed Tax arising from unredeemed dishonored check, which was placed under the "Suspense ARs/DAs" on the ground that the partnership has permanently ceased operations or has been officially dissolved, no WDL was served and the whereabouts of its partners could not be located For approval SAT UDC 11 M A Self-Assessed Tax arising from unredeemed dishonored check, which was placed under the "Suspense ARs/DAs" on the ground that the partnership has permanently ceased operations or has been officially dissolved, no WDL was served and the whereabouts of its partners could not be located Approved SAT UDC 12 A O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed For approval SAT UDC 12 A A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed Approved SAT UDC 12 B O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court For approval SAT UDC 12 B A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court Approved SAT UDC 12 C O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval SAT UDC 12 C A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved SAT UDC 12 D O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval SAT UDC 12 D A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved SAT UDC 12 E O Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval SAT UDC 12 E A Self-Assessed Tax arising from unpaid Dishonored Check, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved FAN RPS 00 O O Final Assessment Notice based on Returns Processing System/Final Assessment Notice based on Returns Processing System where the applications for abatement, compromise, installment has been disapproved or the protest filed against the FAN has been decided in favor of the BIR, or the protest filed by the taxpayer was found to have no factual or legal basis resulting to the affirmation of the FAN, or the recommendation to write-off or to place the AR under the suspense file has been disapproved. FAN RPS 01 A O Final Assessment Notice based on Returns Processing System with applications for compromise settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action FAN RPS 01 A A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved FAN RPS 01 A P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board FAN RPS 01 B O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action FAN RPS 01 B A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved FAN RPS 01 B P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board FAN RPS 01 C O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action FAN RPS 01 C A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved FAN RPS 01 C P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board FAN RPS 01 D O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] For Action FAN RPS 01 D A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Approved FAN RPS 01 D P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Pending with Evaluation Board FAN RPS 01 E O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] For Action FAN RPS 01 E A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] Approved FAN RPS 01 E P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30- 2002] Pending with Evaluation Board FAN RPS 02 A O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] For action FAN RPS 02 A A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Approved FAN RPS 02 A P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Pending with the Evaluation Board FAN RPS 02 B O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] For action FAN RPS 02 B A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Approved FAN RPS 02 B P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Pending with the Evaluation Board FAN RPS 02 C O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] For action FAN RPS 02 C A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Approved FAN RPS 02 C P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Pending with the Evaluation Board FAN RPS 02 D O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] For action FAN RPS 02 D A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Approved FAN RPS 02 D P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Pending with the Evaluation Board FAN RPS 02 E O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] For action FAN RPS 02 E A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Approved FAN RPS 02 E P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Pending with the Evaluation Board FAN RPS 02 F O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] For action FAN RPS 02 F A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Approved FAN RPS 02 F P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Pending with the Evaluation Board FAN RPS 02 G O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] For action FAN RPS 02 G A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] Approved FAN RPS 02 G P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] Pending with the Evaluation Board FAN RPS 02 H O Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] For action FAN RPS 02 H A Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Approved FAN RPS 02 H P Final Assessment Notice based on Returns Processing System, with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Pending with the Evaluation Board FAN RPS 03 A O Final Assessment Notice based on Returns Processing System, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action FAN RPS 03 A A Final Assessment Notice based on Returns Processing System, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved FAN RPS 03 A P Final Assessment Notice based on Returns Processing System, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC FAN RPS 03 B O Final Assessment Notice based on Returns Processing System, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action FAN RPS 03 B A Final Assessment Notice based on Returns Processing System, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved FAN RPS 03 B P Final Assessment Notice based on Returns Processing System, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC FAN PRA 11 C A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved FAN PRA 11 D O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval FAN PRA 11 D A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved FAN PRA 11 E O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval FAN PRA 11 E A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved FAN PRA 11 F O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval FAN PRA 11 F A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved FAN PRA 11 G O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval FAN PRA 11 G A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved FAN PRA 11 H O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval FAN PRA 11 H A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved FAN PRA 12 A O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed For approval FAN PRA 12 A A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed Approved FAN PRA 12 B O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court For approval FAN PRA 12 B A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court Approved FAN PRA 12 C O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval FAN PRA 12 C A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved FAN PRA 12 D O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval FAN PRA 12 D A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved FAN PRA 12 E O Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval FAN PRA 12 E A Final Assessment Notice based on Pre-audit of Tax Returns, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved 1 FAN ALA 00 O O Final Assessment Notice is a result of actual audit covered by a Letter of Authority/Final Assessment Notice is a result of actual audit covered by a Letter of Authority where the application for abatement, compromise, installment has been disapproved or the protest filed against the FAN has been decided in favor of the BIR, or the protest filed by the taxpayer was found to have no factual or legal basis resulting to the affirmation of the FAN, or the recommendation to write-off or to place the AR under the suspense file has been disapproved. 2 FAN ALA 01 A O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with applications for compromise settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action 3 FAN ALA 01 A A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved 4 FAN ALA 01 A P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board 5 FAN ALA 01 B O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2(b) of RR 30-2002] For action 6 FAN ALA 01 B A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved 7 FAN ALA 01 B P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board 8 FAN ALA 01 C O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action 9 FAN ALA 01 C A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved 10 FAN ALA 01 C P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board 11 FAN ALA 01 D O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30- 2002] For Action 12 FAN ALA 01 D A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30- 2002] Approved 13 FAN ALA 01 D P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30- 2002] Pending with Evaluation Board 14 FAN ALA 01 E O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] For Action 15 FAN ALA 01 E A Final Assessment Notice based on is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Approved 16 FAN ALA 01 E P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Pending with Evaluation Board 17 FAN ALA 02 A O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] For action 18 FAN ALA 02 A A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Approved 19 FAN ALA 02 A P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Pending with the Evaluation Board 20 FAN ALA 02 B O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] For action 21 FAN ALA 02 B A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Approved 22 FAN ALA 02 B P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Pending with the Evaluation Board 23 FAN ALA 02 C O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] For action 24 FAN ALA 02 C A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Approved 25 FAN ALA 02 C P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Pending with the Evaluation Board 26 FAN ALA 02 D O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] For action 27 FAN ALA 02 D A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Approved 28 FAN ALA 02 D P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Pending with the Evaluation Board 29 FAN ALA 02 E O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] For action 30 FAN ALA 02 E A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Approved 31 FAN ALA 02 E P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Pending with the Evaluation Board 32 FAN ALA 02 F O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] For action 33 FAN ALA 02 F A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Approved 34 FAN ALA 02 F P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Pending with the Evaluation Board 35 FAN ALA 02 G O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] For action 36 FAN ALA 02 G A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] Approved 37 FAN ALA 02 G P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] Pending with the Evaluation Board 38 FAN ALA 02 H O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] For action 39 FAN ALA 02 H A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Approved 40 FAN ALA 02 H P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Pending with the Evaluation Board 41 FAN ALA 03 A O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action 42 FAN ALA 03 A A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved 43 FAN ALA 03 A P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC 44 FAN ALA 03 B O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec .2.2 of RR 13-2001] For action 45 FAN ALA 03 B A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved 46 FAN ALA 03 B P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec .2.2 of RR 13-2001] Pending with TWC 47 FAN ALA 03 C O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] For action 48 FAN ALA 03 C A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved 49 FAN ALA 03 C P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC 50 FAN ALA 03 D O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action 51 FAN ALA 03 D A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec.2.6.2 of RR 13-2001] Approved 52 FAN ALA 03 D P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC 53 FAN ALA 03 E O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec.2.6.4 of RR 13-2001] For action 54 FAN ALA 03 E A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Approved 55 FAN ALA 03 E P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Pending with TWC 56 FAN ALA 03 F O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action 57 FAN ALA 03 F A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved 58 FAN ALA 03 F P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC 59 FAN ALA 03 G O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action 60 FAN ALA 03 G A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved 61 FAN ALA 03 G P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC 62 FAN ALA 03 H O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action 63 FAN ALA 03 H A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved 64 FAN ALA 03 H P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC 65 FAN ALA 03 I O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action 66 FAN ALA 03 I A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved 67 FAN ALA 03 I P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC 68 FAN ALA 04 A O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13- 2001] For action 69 FAN ALA 04 A A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13- 2001] Approved 70 FAN ALA 04 A P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13- 2001] Pending with TWC 71 FAN ALA 04 B O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action 72 FAN ALA 04 B A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved 73 FAN ALA 04 B P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC 74 FAN ALA 04 C O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action 75 FAN ALA 04 C A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved 76 FAN ALA 04 C P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC 77 FAN ALA 04 D O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action 78 FAN ALA 04 D A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved 79 FAN ALA 04 D P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC 80 FAN ALA 05 O O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action 81 FAN ALA 05 O A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved 82 FAN ALA 05 O P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC 83 FAN ALA 06 O O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action 84 FAN ALA 06 O Q Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR-OG 85 FAN ALA 06 O R Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements 86 FAN ALA 07 A O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with administrative protest based on factual issues For action 87 FAN ALA 07 A A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with administrative protest based on factual issues with decision resulting to the cancellation of FAN 88 FAN ALA 07 A B Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with administrative protest based on factual issues with decision resulting to a reduction of assessment 89 FAN ALA 07 B O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with administrative protest based on legal issues For action 90 FAN ALA 07 B A Final Assessment Notice based on is a result of actual audit covered by a Letter of Authority, with administrative protest based on legal issues with decision resulting to the cancellation of FAN 91 FAN ALA 07 B B Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with administrative protest based on legal issues with decision resulting to a reduction of assessment 92 FAN ALA 08 A O Final Assessment Notice is a result of actual audit covered by a Letter of Authority with judicial protest based on factual issues For action 93 FAN ALA 08 A A Final Assessment Notice is a result of actual audit covered by a Letter of Authority with judicial protest based on factual issues with decision resulting to the cancellation of FAN 94 FAN ALA 08 A B Final Assessment Notice is a result of actual audit covered by a Letter of Authority with judicial protest based on factual issues with decision resulting to a reduction of assessment 95 FAN ALA 08 B O Final Assessment Notice is a result of actual audit covered by a Letter of Authority with judicial protest based on legal issues For action 96 FAN ALA 08 B A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with judicial protest based on legal issues with decision resulting to the cancellation of FAN 97 FAN ALA 08 B B Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with judicial protest based on legal issues with decision resulting to a reduction of assessment 98 FAN ALA 09 O O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for installment payment For action 99 FAN ALA 09 O A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with application for installment payment Approved 100 FAN ALA 10 O O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which is the subject of BIR's filed complaint with the DOJ For action 101 FAN ALA 10 O A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which is the subject of BIR's filed complaint with the DOJ with decision infavor of the taxpayer that would warrant the cancellation of the FAN 102 FAN ALA 10 O B Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which is the subject of BIR's filed complaint with the DOJ with decision in favor of the BIR but taxpayer still filed an appeal 103 FAN ALA 11 A O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval 104 FAN ALA 11 A A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved 105 FAN ALA 11 B O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval 106 FAN ALA 11 B A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved 107 FAN ALA 11 C O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval 108 FAN ALA 11 C A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved 109 FAN ALA 11 D O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval 110 FAN ALA 11 D A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved 111 FAN ALA 11 E O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval 112 FAN ALA 11 E A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved 113 FAN ALA 11 F O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval 114 FAN ALA 11 F A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved 115 FAN ALA 11 G O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval 116 FAN ALA 11 G A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved 117 FAN ALA 11 H O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval 118 FAN ALA 11 H A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved 119 FAN ALA 12 A O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed For approval 120 FAN ALA 12 A A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed Approved 121 FAN ALA 12 B O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court For approval 122 FAN ALA 12 B A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court Approved 123 FAN ALA 12 C O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval 124 FAN ALA 12 C A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved 125 FAN ALA 12 D O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval 126 FAN ALA 12 D A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved 127 FAN ALA 12 E O Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval 128 FAN ALA 12 E A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved 129 FAN ALA 13 O A Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with seized forfeited properties Awaiting auction sale 130 FAN ALA 13 O B Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with seized forfeited properties Auction resulted to tax sale, awaiting one-year redemption period 131 FAN ALA 13 O C Final Assessment Notice is a result of actual audit covered by a Letter of Authority, with seized forfeited properties auction resulted to successful sale, awaiting one-year redemption period 132 FAN ALA 14 O P Final Assessment Notice is a result of actual audit covered by a Letter of Authority, referred to Legal Group for issue resolution-Pending 133 FAN ALA 14 O R Final Assessment Notice is a result of actual audit covered by a Letter of Authority, referred to Legal Group for issue resolution-Legal Issue Resolved FAN LNW 00 O O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority/Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority where the applications for abatement, compromise, installment has been disapproved or the protest filed against the FAN has been decided in favor of the BIR, or the protest filed by the taxpayer was found to have no factual or legal basis resulting to the affirmation of the FAN, or the recommendation to write-off or to place the AR under the suspense file has been disapproved. FAN LNW 01 A O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with applications for compromise settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action FAN LNW 01 A A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved FAN LNW 01 A P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board FAN LNW 01 B O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action FAN LNW 01 B A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved FAN LNW 01 B P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board FAN LNW 01 C O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action FAN LNW 01 C A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved FAN LNW 01 C P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board FAN LNW 01 D O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] For Action FAN LNW 01 D A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Approved FAN LNW 01 D P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Pending with Evaluation Board FAN LNW 01 E O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] For Action FAN LNW 01 E A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Approved FAN LNW 01 E P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Pending with Evaluation Board FAN LNW 02 A O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] For action FAN LNW 02 A A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Approved FAN LNW 02 A P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Pending with the Evaluation Board FAN LNW 02 B O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30- 2002] For action FAN LNW 02 B A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30- 2002] Approved FAN LNW 02 B P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30- 2002] Pending with the Evaluation Board FAN LNW 02 C O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] For action FAN LNW 02 C A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Approved FAN LNW 02 C P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Pending with the Evaluation Board FAN LNW 02 D O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] For action FAN LNW 02 D A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Approved FAN LNW 02 D P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Pending with the Evaluation Board FAN LNW 02 E O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] For action FAN LNW 02 E A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Approved FAN LNW 02 E P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Pending with the Evaluation Board FAN LNW 02 F O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30- 2002] For action FAN LNW 02 F A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30- 2002] Approved FAN LNW 02 F P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30- 2002] Pending with the Evaluation Board FAN LNW 02 G O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] For action FAN LNW 02 G A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] Approved FAN LNW 02 G P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] Pending with the Evaluation Board FAN LNW 02 H O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] For action FAN LNW 02 H A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1(h) of RR 30-2002] Approved FAN LNW 02 H P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Compromise Settlement due to doubtful validity of the assessment -since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Pending with the Evaluation Board FAN LNW 03 A O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action FAN LNW 03 A A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved FAN LNW 03 A P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC FAN LNW 03 B O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action FAN LNW 03 B A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec .2.2 of RR 13-2001] Approved FAN LNW 03 B P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC FAN LNW 03 C O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13- 2001] For action FAN LNW 03 C A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13- 2001] Approved FAN LNW 03 C P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC FAN LNW 03 D O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action FAN LNW 03 D A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved FAN LNW 03 D P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC FAN LNW 03 E O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec .2.6.4 of RR 13-2001] For action FAN LNW 03 E A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Approved FAN LNW 03 E P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Pending with TWC FAN LNW 03 F O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action FAN LNW 03 F A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved FAN LNW 03 F P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC FAN LNW 03 G O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action FAN LNW 03 G A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved FAN LNW 03 G P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC FAN LNW 03 H O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action FAN LNW 03 H A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved FAN LNW 03 H P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC FAN LNW 03 I O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action FAN LNW 03 I A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved FAN LNW 03 I P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC FAN LNW 04 A O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantia/losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] For action FAN LNW 04 A A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantia/losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Approved FAN LNW 04 A P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantia/losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Pending with TWC FAN LNW 04 B O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action FAN LNW 04 B A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved FAN LNW 04 B P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC FAN LNW 04 C O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action FAN LNW 04 C A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13- 2001] Approved FAN LNW 04 C P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13- 2001] Pending with TWC FAN LNW 04 D O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action FAN LNW 04 D A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved FAN LNW 04 D P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC FAN LNW 05 O O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action FAN LNW 05 O A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved FAN LNW 05 O P Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC FAN LNW 06 O O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action FAN LNW 06 O Q Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR-OG FAN LNW 06 O R Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements FAN LNW 07 A O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with administrative protest based on factual issues For action FAN LNW 07 A A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with administrative protest based on factual issues with decision resulting to the cancellation of FAN FAN LNW 07 A B Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with administrative protest based on factual issues with decision resulting to a reduction of assessment FAN LNW 07 B O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with administrative protest based on legal issues For action FAN LNW 07 B A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority with administrative protest based on legal issues with decision resulting to the cancellation of FAN FAN LNW 07 B B Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with administrative protest based on legal issues with decision resulting to a reduction of assessment FAN LNW 08 A O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with judicial protest based on factual issues For action FAN LNW 08 A A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with judicial protest based on factual issues with decision resulting to the cancellation of FAN FAN LNW 08 A B Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with judicial protest based on factual issues with decision resulting to a reduction of assessment FAN LNW 08 B O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with judicial protest based on legal issues For action FAN LNW 08 B A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with judicial protest based on legal issues with decision resulting to the cancellation of FAN FAN LNW 08 B B Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with judicial protest based on legal issues with decision resulting to a reduction of assessment FAN LNW 09 O O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for installment payment For action FAN LNW 09 O A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, with application for installment payment Approved FAN LNW 10 O O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which is the subject of BIR's filed complaint with the DOJ For action FAN LNW 10 O A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which is the subject of BIR's filed complaint with the DOJ with decision infavor of the taxpayer that would warrant the cancellation of the FAN FAN LNW 10 O B Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which is the subject of BIR's filed complaint with the DOJ with decision in favor of the BIR but taxpayer still filed an appeal FAN LNW 11 A O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval FAN LNW 11 A A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved FAN LNW 11 B O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval FAN LNW 11 B A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved FAN LNW 11 C O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval FAN LNW 11 C A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved FAN LNW 11 D O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval FAN LNW 11 D A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved FAN LNW 11 E O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval FAN LNW 11 E A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved FAN LNW 11 F O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval FAN LNW 11 F A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved FAN LNW 11 G O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs when no property could be located despite issuance and execution of the WDL For approval FAN LNW 11 G A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs when no property could be located despite issuance and execution of the WDL Approved FAN LNW 11 H O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval FAN LNW 11 H A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the Suspense ARs/DAs when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved FAN LNW 12 A O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off when the five-year prescriptive period to collect has already prescribed For approval FAN LNW 12 A A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off when the five-year prescriptive period to collect has already prescribed Approved FAN LNW 12 B O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off on the ground that the taxpayer has been declared insolvent by Court For approval FAN LNW 12 B A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the As for Write-Off" on the ground that the taxpayer has been declared insolvent by Court Approved FAN LNW 12 C O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval FAN LNW 12 C A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved FAN LNW 12 D O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval FAN LNW 12 D A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved FAN LNW 12 E O Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval FAN LNW 12 E A Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority, which was placed under the ARs/DAs for Write-Off on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved FAN LNN 00 O O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued/Final Assessment Notice based on Letter Notice but no Letter of Authority was issued where the applications for abatement, compromise, installment has been disapproved or the protest filed against the FAN has been decided in favor of the BIR, or the protest filed by the taxpayer was found to have no factual or legal basis resulting to the affirmation of the FAN, or the recommendation to write-off or to place the AR under the suspense file has been disapproved. FAN LNN 01 A O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with applications for compromise settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action FAN LNN 01 A A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved FAN LNN 01 A P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board FAN LNN 01 B O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action FAN LNN 01 B A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved FAN LNN 01 B P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board FAN LNN 01 C O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action FAN LNN 01 C A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved FAN LNN 01 C P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board FAN LNN 01 D O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] For Action FAN LNN 01 D A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Approved FAN LNN 01 D P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Pending with Evaluation Board FAN LNN 01 E O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] For Action FAN LNN 01 E A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Approved FAN LNN 01 E P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Pending with Evaluation Board FAN LNN 02 A O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] For action FAN LNN 02 A A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Approved FAN LNN 02 A P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Pending with the Evaluation Board FAN LNN 02 B O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] For action FAN LNN 02 B A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Approved FAN LNN 02 B P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Pending with the Evaluation Board FAN LNN 02 C O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] For action FAN LNN 02 C A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Approved FAN LNN 02 C P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Pending with the Evaluation Board FAN LNN 02 D O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] For action FAN LNN 02 D A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Approved FAN LNN 02 D P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Pending with the Evaluation Board FAN LNN 02 E O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30- 2002] For action FAN LNN 02 E A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30- 2002] Approved FAN LNN 02 E P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30- 2002] Pending with the Evaluation Board FAN LNN 02 F O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] For action FAN LNN 02 F A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Approved FAN LNN 02 F P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Pending with the Evaluation Board FAN LNN 02 G O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] For action FAN LNN 02 G A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment -since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] Approved FAN LNN 02 G P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] Pending with the Evaluation Board FAN LNN 02 H O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] For action FAN LNN 02 H A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Approved FAN LNN 02 H P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Pending with the Evaluation Board FAN LNN 03 A O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action FAN LNN 03 A A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved FAN LNN 03 A P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC FAN LNN 03 B O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action FAN LNN 03 B A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved FAN LNN 03 B P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC FAN LNN 03 C O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] For action FAN LNN 03 C A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved FAN LNN 03 C P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC FAN LNN 03 D O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action FAN LNN 03 D A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved FAN LNN 03 D P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC FAN LNN 03 E O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] For action FAN LNN 03 E A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] Approved FAN LNN 03 E P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Pending with TWC FAN LNN 03 F O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action FAN LNN 03 F A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved FAN LNN 03 F P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC FAN LNN 03 G O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action FAN LNN 03 G A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved FAN LNN 03 G P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC FAN LNN 03 H O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action FAN LNN 03 H A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved FAN LNN 03 H P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC FAN LNN 03 I O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action FAN LNN 03 I A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved FAN LNN 03 I P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC FAN LNN 04 A O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] For action FAN LNN 04 A A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Approved FAN LNN 04 A P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Pending with TWC FAN LNN 04 B O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action FAN LNN 04 B A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved FAN LNN 04 B P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC FAN LNN 04 C O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action FAN LNN 04 C A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved FAN LNN 04 C P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC FAN LNN 04 D O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action FAN LNN 04 D A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved FAN LNN 04 D P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC FAN LNN 05 O O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action FAN LNN 05 O A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved FAN LNN 05 O P Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC FAN LNN 06 O O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action FAN LNN 06 O Q Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR- OG FAN LNN 06 O R Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements FAN LNN 07 A O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with administrative protest based on factual issues For action FAN LNN 07 A A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with administrative protest based on factual issues with decision resulting to the cancellation of FAN FAN LNN 07 A B Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with administrative protest based on factual issues with decision resulting to a reduction of assessment FAN LNN 07 B O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with administrative protest based on legal issues For action FAN LNN 07 B A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with administrative protest based on legal issues with decision resulting to the cancellation of FAN FAN LNN 07 B B Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with administrative protest based on legal issues with decision resulting to a reduction of assessment FAN LNN 08 A O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with judicial protest based on factual issues For action FAN LNN 08 A A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with judicial protest based on factual issues with decision resulting to the cancellation of FAN FAN LNN 08 A B Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with judicial protest based on factual issues with decision resulting to a reduction of assessment FAN LNN 08 B O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with judicial protest based on legal issues For action FAN LNN 08 B A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with judicial protest based on legal issues with decision resulting to the cancellation of FAN FAN LNN 08 B B Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with judicial protest based on legal issues with decision resulting to a reduction of assessment FAN LNN 09 O O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for installment payment For action FAN LNN 09 O A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, with application for installment payment Approved FAN LNN 10 O O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which is the subject of BIR's filed complaint with the DOJ For action FAN LNN 10 O A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which is the subject of BIR's filed complaint with the DOJ with decision infavor of the taxpayer that would warrant the cancellation of the FAN FAN LNN 10 O B Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which is the subject of BIR's filed complaint with the DOJ with decision in favor of the BIR but taxpayer still filed an appeal FAN LNN 11 A O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval FAN LNN 11 A A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved FAN LNN 11 B O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval FAN LNN 11 B A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved FAN LNN 11 C O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval FAN LNN 11 C A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved FAN LNN 11 D O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval FAN LNN 11 D A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved FAN LNN 11 E O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval FAN LNN 11 E A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved FAN LNN 11 F O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval FAN LNN 11 F A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved FAN LNN 11 G O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval FAN LNN 11 G A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved FAN LNN 11 H O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval FAN LNN 11 H A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved FAN LNN 12 A O Final Assessment Notice based on Returns Processing System, which was placed under the "ARs/DAs For Write-Off" when the five-year prescriptive period to collect has already prescribed For approval FAN LNN 12 A A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed Approved FAN LNN 12 B O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "ARs/DAs for Write- Off" on the ground that the taxpayer has been declared insolvent by Court For approval FAN LNN 12 B A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "ARs/DAs for Write- Off" on the ground that the taxpayer has been declared insolvent by Court Approved FAN LNN 12 C O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "ARs/DAs for Write- Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval FAN LNN 12 C A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "ARs/DAs for Write- Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved FAN LNN 12 D O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "ARs/DAs For Write- Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval FAN LNN 12 D A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "ARs/DAs for Write- Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved FAN LNN 12 E O Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "ARs/DAs For Write- Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval FAN LNN 12 E A Final Assessment Notice based on Letter Notice but no Letter of Authority was issued, which was placed under the "ARs/DAs for Write- Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved FAN BES 00 O O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum /Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum where the applications for abatement, compromise, installment has been disapproved or the protest filed against the FAN has been decided in favor of the BIR, or the protest filed by the taxpayer was found to have no factual or legal basis resulting to the affirmation of the FAN, or the recommendation to write- off or to place the AR under the suspense file has been disapproved. FAN BES 01 A O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with applications for compromise settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action FAN BES 01 A A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved FAN BES 01 A P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board FAN BES 01 B O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action FAN BES 01 B A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved FAN BES 01 B P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board FAN BES 01 C O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action FAN BES 01 C A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved FAN BES 01 C P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board FAN BES 01 D O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] For Action FAN BES 01 D A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Approved FAN BES 01 D P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Pending with Evaluation Board FAN BES 01 E O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] For Action FAN BES 01 E A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Approved FAN BES 01 E P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Pending with Evaluation Board FAN BES 02 A O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a jeopardy assessment [Sec. 3.1 (a) of RR 30-2002] For action FAN BES 02 A A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a jeopardy assessment [Sec. 3.1 (a) of RR 30-2002] Approved FAN BES 02 A P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a jeopardy assessment [Sec. 3.1 (a) of RR 30-2002] Pending with the Evaluation Board FAN BES 02 B O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] For action FAN BES 02 B A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Approved FAN BES 02 B P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Pending with the Evaluation Board FAN BES 02 C O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] For action FAN BES 02 C A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Approved FAN BES 02 C P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Pending with the Evaluation Board FAN BES 02 D O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1(d) of RR 30-2002] For action FAN BES 02 D A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Approved FAN BES 02 D P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Pending with the Evaluation Board FAN BES 02 E O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] For action FAN BES 02 E A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Approved FAN BES 02 E P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Pending with the Evaluation Board FAN BES 02 F O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment - where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] For action FAN BES 02 F A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Approved FAN BES 02 F P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Pending with the Evaluation Board FAN BES 02 G O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on Best Evidence Obtainable Rule [Sec. 3.1 (g) of RR 30-2002] For action FAN BES 02 G A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on Best Evidence Obtainable Rule [Sec. 3.1 (g) of RR 30-2002] Approved FAN BES 02 G P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on Best Evidence Obtainable Rule [Sec. 3.1 (g) of RR 30-2002] Pending with the Evaluation Board FAN BES 02 H O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] For action FAN BES 02 H A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Approved FAN BES 02 H P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Pending with the Evaluation Board FAN BES 03 A O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action FAN BES 03 A A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved FAN BES 03 A P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC FAN BES 03 B O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action FAN BES 03 B A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved FAN BES 03 B P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC FAN BES 03 C O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec.2.4 of RR 13-2001] For action FAN BES 03 C A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved FAN BES 03 C P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec .2.4 of RR 13-2001] Pending with TWC FAN BES 03 D O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action FAN BES 03 D A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved FAN BES 03 D P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC FAN BES 03 E O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec .2.6.4 of RR 13- 2001] For action FAN BES 03 E A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] Approved FAN BES 03 E P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] Pending with TWC FAN BES 03 F O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action FAN BES 03 F A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved FAN BES 03 F P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC FAN BES 03 G O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action FAN BES 03 G A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved FAN BES 03 G P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC FAN BES 03 H O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action FAN BES 03 H A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved FAN BES 03 H P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC FAN BES 03 I O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action FAN BES 03 I A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved FAN BES 03 I P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC FAN BES 04 A O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] For action FAN BES 04 A A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Approved FAN BES 04 A P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Pending with TWC FAN BES 04 B O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action FAN BES 04 B A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved FAN BES 04 B P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC FAN BES 04 C O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action FAN BES 04 C A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved FAN BES 04 C P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC FAN BES 04 D O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action FAN BES 04 D A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved FAN BES 04 D P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC FAN BES 05 O O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action FAN BES 05 O A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved FAN BES 05 O P Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC FAN BES 06 O O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Tax Amnesty pursuant to Republic Act No. 9480 For action FAN BES 06 O Q Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force FAN BES 06 O R Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements FAN BES 07 A O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with administrative protest based on factual issues For action FAN BES 07 A A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with administrative protest based on factual issues with decision resulting to the cancellation of FAN FAN BES 07 A B Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with administrative protest based on factual issues with decision resulting to a reduction of assessment FAN BES 07 B O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with administrative protest based on legal issues For action FAN BES 07 B A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with administrative protest based on legal issues with decision resulting to the cancellation of FAN FAN BES 07 B B Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with administrative protest based on legal issues with decision resulting to a reduction of assessment FAN BES 08 A O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with judicial protest based on factual issues For action FAN BES 08 A A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with judicial protest based on factual issues with decision resulting to the cancellation of FAN FAN BES 08 A B Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with judicial protest based on factual issues with decision resulting to a reduction of assessment FAN BES 08 B O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with judicial protest based on legal issues For action FAN BES 08 B A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with judicial protest based on legal issues with decision resulting to the cancellation of FAN FAN BES 08 B B Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with judicial protest based on legal issues with decision resulting to a reduction of assessment FAN BES 09 O O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for installment payment For action FAN BES 09 O A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , with application for installment payment Approved FAN BES 10 O O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which is the subject of BIR's filed complaint with the DOJ For action FAN BES 10 O A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which is the subject of BIR's filed complaint with the DOJ with decision infavor of the taxpayer that would warrant the cancellation of the FAN FAN BES 10 O B Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which is the subject of BIR's filed complaint with the DOJ with decision in favor of the BIR but taxpayer still filed an appeal FAN BES 11 A O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval FAN BES 11 A A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved FAN BES 11 B O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval FAN BES 11 B A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved FAN BES 11 C O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval FAN BES 11 C A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved FAN BES 11 D O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval FAN BES 11 D A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved FAN BES 11 E O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval FAN BES 11 E A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved FAN BES 11 F O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval FAN BES 11 F A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved FAN BES 11 G O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval FAN BES 11 G A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved FAN BES 11 H O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval FAN BES 11 H A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved FAN BES 12 A O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" when the five-year prescriptive period to collect has already prescribed For approval FAN BES 12 A A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" when the five-year prescriptive period to collect has already prescribed Approved FAN BES 12 B O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has been declared insolvent by Court For approval FAN BES 12 B A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has been declared insolvent by Court Approved FAN BES 12 C O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval FAN BES 12 C A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved FAN BES 12 D O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval FAN BES 12 D A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved FAN BES 12 E O Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval FAN BES 12 E A Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved FAN BEN 00 O O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum /Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , where the applications for abatement, compromise, installment has been disapproved or the protest filed against the FAN has been decided in favor of the BIR, or the protest filed by the taxpayer was found to have no factual or legal basis resulting to the affirmation of the FAN, or the recommendation to write-off or to place the AR under the suspense file has been disapproved. FAN BEN 01 A O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with applications for compromise settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action FAN BEN 01 A A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved FAN BEN 01 A P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board FAN BEN 01 B O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action FAN BEN 01 B A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Approved FAN BEN 01 B P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board FAN BEN 01 C O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action FAN BEN 01 C A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved FAN BEN 01 C P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board FAN BEN 01 D O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] For Action FAN BEN 01 D A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Approved FAN BEN 01 D P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Pending with Evaluation Board FAN BEN 01 E O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] For Action FAN BEN 01 E A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/ body/government agency as bankrupt or insolvent [Sec. 3.2(e) of RR 30-2002] Approved FAN BEN 01 E P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Pending with Evaluation Board FAN BEN 02 A O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a jeopardy assessment [Sec. 3.1(a) of RR 30-2002] For action FAN BEN 02 A A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a jeopardy assessment [Sec. 3.1 (a) of RR 30-2002] Approved FAN BEN 02 A P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a jeopardy assessment [Sec. 3.1 (a) of RR 30-2002] Pending with the Evaluation Board FAN BEN 02 B O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] For action FAN BEN 02 B A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Approved FAN BEN 02 B P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] Pending with the Evaluation Board FAN BEN 02 C O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] For action FAN BEN 02 C A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Approved FAN BEN 02 C P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Pending with the Evaluation Board FAN BEN 02 D O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] For action FAN BEN 02 D A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Approved FAN BEN 02 D P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Pending with the Evaluation Board FAN BEN 02 E O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] For action FAN BEN 02 E A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Approved FAN BEN 02 E P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Pending with the Evaluation Board FAN BEN 02 F O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] For action FAN BEN 02 F A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Approved FAN BEN 02 F P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment-where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] Pending with the Evaluation Board FAN BEN 02 G O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on Best Evidence Obtainable Rule [Sec. 3.1 (g) of RR 30-2002] For action FAN BEN 02 G A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment-since the same is based on Best Evidence Obtainable Rule [Sec. 3.1 (g) of RR 30-2002] Approved FAN BEN 02 G P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment -since the same is based on Best Evidence Obtainable Rule [Sec. 3.1 (g) of RR 30-2002] Pending with the Evaluation Board FAN BEN 02 H O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment -since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] For action FAN BEN 02 H A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment-since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Approved FAN BEN 02 H P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Compromise Settlement due to doubtful validity of the assessment -since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Pending with the Evaluation Board FAN BEN 03 A O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action FAN BEN 03 A A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved FAN BEN 03 A P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC FAN BEN 03 B O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action FAN BEN 03 B A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved FAN BEN 03 B P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC FAN BEN 03 C O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] For action FAN BEN 03 C A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved FAN BEN 03 C P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC FAN BEN 03 D O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action FAN BEN 03 D A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved FAN BEN 03 D P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC FAN BEN 03 E O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] For action FAN BEN 03 E A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] Approved FAN BEN 03 E P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13- 2001] Pending with TWC FAN BEN 03 F O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action FAN BEN 03 F A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved FAN BEN 03 F P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC FAN BEN 03 G O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action FAN BEN 03 G A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved FAN BEN 03 G P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC FAN BEN 03 H O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action FAN BEN 03 H A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved FAN BEN 03 H P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC FAN BEN 03 I O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action FAN BEN 03 I A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved FAN BEN 03 I P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC FAN BEN 04 A O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] For action FAN BEN 04 A A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Approved FAN BEN 04 A P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Pending with TWC FAN BEN 04 B O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action FAN BEN 04 B A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved FAN BEN 04 B P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC FAN BEN 04 C O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action FAN BEN 04 C A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved FAN BEN 04 C P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC FAN BEN 04 D O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action FAN BEN 04 D A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved FAN BEN 04 D P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC FAN BEN 05 O O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action FAN BEN 05 O A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved FAN BEN 05 O P Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC FAN BEN 06 O O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Tax Amnesty pursuant to Republic Act No. 9480 For action FAN BEN 06 O Q Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR-OG FAN BEN 06 O R Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements FAN BEN 07 A O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with administrative protest based on factual issues For action FAN BEN 07 A A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with administrative protest based on factual issues with decision resulting to the cancellation of FAN FAN BEN 07 A B Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with administrative protest based on factual issues with decision resulting to a reduction of assessment FAN BEN 07 B O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with administrative protest based on legal issues For action FAN BEN 07 B A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with administrative protest based on legal issues with decision resulting to the cancellation of FAN FAN BEN 07 B B Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with administrative protest based on legal issues with decision resulting to a reduction of assessment FAN BEN 08 A O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with judicial protest based on factual issues For action FAN BEN 08 A A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with judicial protest based on factual issues with decision resulting to the cancellation of FAN FAN BEN 08 A B Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with judicial protest based on factual issues with decision resulting to a reduction of assessment FAN BEN 08 B O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with judicial protest based on legal issues For action FAN BEN 08 B A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with judicial protest based on legal issues with decision resulting to the cancellation of FAN FAN BEN 08 B B Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with judicial protest based on legal issues with decision resulting to a reduction of assessment FAN BEN 09 O O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for installment payment For action FAN BEN 09 O A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , with application for installment payment Approved FAN BEN 10 O O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which is the subject of BIR's filed complaint with the DOJ For action FAN BEN 10 O A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which is the subject of BIR's filed complaint with the DOJ with decision infavor of the taxpayer that would warrant the cancellation of the FAN FAN BEN 10 O B Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which is the subject of BIR's filed complaint with the DOJ with decision in favor of the BIR but taxpayer still filed an appeal FAN BEN 11 A O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval FAN BEN 11 A A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved FAN BEN 11 B O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval FAN BEN 11 B A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved FAN BEN 11 C O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval FAN BEN 11 C A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved FAN BEN 11 D O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval FAN BEN 11 D A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved FAN BEN 11 E O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval FAN BEN 11 E A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved FAN BEN 11 F O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval FAN BEN 11 F A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved FAN BEN 11 G O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval FAN BEN 11 G A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved FAN BEN 11 H O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval FAN BEN 11 H A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved FAN BEN 12 A O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" when the five-year prescriptive period to collect has already prescribed For approval FAN BEN 12 A A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs For Write-Off" when the five-year prescriptive period to collect has already prescribed Approved FAN BEN 12 B O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has been declared insolvent by Court For approval FAN BEN 12 B A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has been declared insolvent by Court Approved FAN BEN 12 C O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs For Write-Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval FAN BEN 12 C A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved FAN BEN 12 D O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval FAN BEN 12 D A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved FAN BEN 12 E O Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval FAN BEN 12 E A Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum , which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved FAN RTE 00 O O Final Assessment Notice is a result of the Run After Tax Evaders program/Final Assessment Notice is a result of the Run After Tax Evaders program, where the applications for abatement or installment has been disapproved or the protest filed against the FAN has been decided in favor of the BIR, or the protest filed by the taxpayer was found to have no factual or legal basis resulting to the affirmation of the FAN, or the recommendation to write-off or to place the AR under the suspense file has been disapproved. FAN RTE 03 A O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action FAN RTE 03 A A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved FAN RTE 03 A P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC FAN RTE 03 B O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action FAN RTE 03 B A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved FAN RTE 03 B P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC FAN RTE 03 C O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] For action FAN RTE 03 C A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved FAN RTE 03 C P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC FAN RTE 03 D O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action FAN RTE 03 D A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved FAN RTE 03 D P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatemen t of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC FAN RTE 03 E O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] For action FAN RTE 03 E A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Approved FAN RTE 03 E P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Pending with TWC FAN RTE 03 F O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action FAN RTE 03 F A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved FAN RTE 03 F P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC FAN RTE 03 G O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action FAN RTE 03 G A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved FAN RTE 03 G P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC FAN RTE 03 H O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action FAN RTE 03 H A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved FAN RTE 03 H P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC FAN RTE 03 I O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action FAN RTE 03 I A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved FAN RTE 03 I P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC FAN RTE 04 A O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13- 2001] For action FAN RTE 04 A A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13- 2001] Approved FAN RTE 04 A P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13- 2001] Pending with TWC FAN RTE 04 B O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action FAN RTE 04 B A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved FAN RTE 04 B P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC FAN RTE 04 C O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action FAN RTE 04 C A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved FAN RTE 04 C P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC FAN RTE 04 D O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action FAN RTE 04 D A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved FAN RTE 04 D P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC FAN RTE 05 O O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action FAN RTE 05 O A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved FAN RTE 05 O P Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC FAN RTE 06 O O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action FAN RTE 06 O Q Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR-OG FAN RTE 06 O R Final Assessment Notice is a result of the Run After Tax Evaders program, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements FAN RTE 07 A O Final Assessment Notice is a result of the Run After Tax Evaders program, with administrative protest based on factual issues For action FAN RTE 07 A A Final Assessment Notice is a result of the Run After Tax Evaders program, with administrative protest based on factual issues with decision resulting to the cancellation of FAN FAN RTE 07 A B Final Assessment Notice is a result of the Run After Tax Evaders program, with administrative protest based on factual issues with decision resulting to a reduction of assessment FAN RTE 07 B O Final Assessment Notice is a result of the Run After Tax Evaders program, with administrative protest based on legal issues For action FAN RTE 07 B A Final Assessment Notice is a result of the Run After Tax Evaders program, with administrative protest based on legal issues with decision resulting to the cancellation of FAN FAN RTE 07 B B Final Assessment Notice is a result of the Run After Tax Evaders program, with administrative protest based on legal issues with decision resulting to a reduction of assessment FAN RTE 08 A O Final Assessment Notice is a result of the Run After Tax Evaders program, with judicial protest based on factual issues For action FAN RTE 08 A A Final Assessment Notice is a result of the Run After Tax Evaders program, with judicial protest based on factual issues with decision resulting to the cancellation of FAN FAN RTE 08 A B Final Assessment Notice is a result of the Run After Tax Evaders program, with judicial protest based on factual issues with decision resulting to a reduction of assessment FAN RTE 08 B O Final Assessment Notice is a result of the Run After Tax Evaders program, with judicial protest based on legal issues For action FAN RTE 08 B A Final Assessment Notice is a result of the Run After Tax Evaders program, with judicial protest based on legal issues with decision resulting to the cancellation of FAN FAN RTE 08 B B Final Assessment Notice is a result of the Run After Tax Evaders program, with judicial protest based on legal issues with decision resulting to a reduction of assessment FAN RTE 09 O O Final Assessment Notice is a result of the Run After Tax Evaders program, with application for installment payment For action FAN RTE 09 O A Final Assessment Notice is a result of the Run After Tax Evaders program, with application for installment payment Approved FAN RTE 10 O O Final Assessment Notice is a result of the Run After Tax Evaders program, which is the subject of BIR's filed complaint with the DOJ For action FAN RTE 10 O A Final Assessment Notice is a result of the Run After Tax Evaders program, which is the subject of BIR's filed complaint with the DOJ with decision infavor of the taxpayer that would warrant the cancellation of the FAN FAN RTE 10 O B Final Assessment Notice is a result of the Run After Tax Evaders program, which is the subject of BIR's filed complaint with the DOJ with decision in favor of the BIR but taxpayer still filed an appeal FAN RTE 11 A O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval FAN RTE 11 A A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved FAN RTE 11 B O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval FAN RTE 11 B A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved FAN RTE 11 C O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval FAN RTE 11 C A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved FAN RTE 11 D O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval FAN RTE 11 D A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved FAN RTE 11 E O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval FAN RTE 11 E A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved FAN RTE 11 F O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval FAN RTE 11 F A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved FAN RTE 11 G O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval FAN RTE 11 G A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved FAN RTE 11 H O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval FAN RTE 11 H A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved FAN RTE 12 A O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed For approval FAN RTE 12 A A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " when the five-year prescriptive period to collect has already prescribed Approved FAN RTE 12 B O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court For approval FAN RTE 12 B A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has been declared insolvent by Court Approved FAN RTE 12 C O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval FAN RTE 12 C A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved FAN RTE 12 D O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval FAN RTE 12 D A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved FAN RTE 12 E O Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval FAN RTE 12 E A Final Assessment Notice is a result of the Run After Tax Evaders program, which was placed under the " ARs/DAs for Write-Off " on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved FAN TFC 00 O O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award/Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award where the applications for abatement, compromise, installment has been disapproved or the protest filed against the FAN has been decided in favor of the BIR, or the protest filed by the taxpayer was found to have no factual or legal basis resulting to the affirmation of the FAN, or the recommendation to write-off or to place the AR under the suspense file has been disapproved. FAN TFC 01 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with applications for compromise settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] For action FAN TFC 01 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Approved FAN TFC 01 A P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the corporation has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] Pending Evaluation Board FAN TFC 01 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] For action FAN TFC 01 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2(b) of RR 30-2002] Approved FAN TFC 01 B P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from earnings deficit resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] Pending with Evaluation Board FAN TFC 01 C O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] For Action FAN TFC 01 C A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Approved FAN TFC 01 C P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer is suffering from networth deficit taken from the latest audited FS provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] Pending with Evaluation Board FAN TFC 01 D O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] For Action FAN TFC 01 D A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Approved FAN TFC 01 D P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the individual taxpayer is compensation earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-2002] Pending with Evaluation Board FAN TFC 01 E O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] For Action FAN TFC 01 E A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Approved FAN TFC 01 E P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to financial incapacity where the taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] Pending with Evaluation Board FAN TFC 02 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] For action FAN TFC 02 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Approved FAN TFC 02 A P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] Pending with the Evaluation Board FAN TFC 02 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30- 2002] For action FAN TFC 02 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30- 2002] Approved FAN TFC 02 B P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment as the latter is a result of a presumptions; thus,arbitrary in nature [Sec. 3.1 (b) of RR 30- 2002] Pending with the Evaluation Board FAN TFC 02 C O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] For action FAN TFC 02 C A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Approved FAN TFC 02 C P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to file administrative protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] Pending with the Evaluation Board FAN TFC 02 D O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] For action FAN TFC 02 D A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Approved FAN TFC 02 D P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to request for reinvestigation or reconsideration within thirty (30) days from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] Pending with the Evaluation Board FAN TFC 02 E O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] For action FAN TFC 02 E A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Approved FAN TFC 02 E P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment and taxpayer failed to elevate to the CTA an adverse decision of the CIR or his authorized representative within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] Pending with the Evaluation Board FAN TFC 02 F O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30- 2002] For action FAN TFC 02 F A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30- 2002] Approved FAN TFC 02 F P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment where the demand notice failed to comply with the formalities prescribed under Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30- 2002] Pending with the Evaluation Board FAN TFC 02 G O Final Assessment Notice based on arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] For action FAN TFC 02 G A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30- 2002] Approved FAN TFC 02 G P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30- 2002] Pending with the Evaluation Board FAN TFC 02 H O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] For action FAN TFC 02 H A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Approved FAN TFC 02 H P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Compromise Settlement due to doubtful validity of the assessment since the FAN was issued within the prescriptive period as extended by the taxpayer's execution of Waiver of the Statute of Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR 30-2002] Pending with the Evaluation Board FAN TFC 03 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] For action FAN TFC 03 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Approved FAN TFC 03 A P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties as the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] Pending with TWC FAN TFC 03 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] For action FAN TFC 03 B A Final Assessment Notice based on arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Approved FAN TFC 03 B P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that taxpayer's mistake in the payment of tax due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001] Pending with TWC FAN TFC 03 C O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] For action FAN TFC 03 C A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Approved FAN TFC 03 C P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that taxpayer's non-compliance with the law was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] Pending with TWC FAN TFC 03 D O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] For action FAN TFC 03 D A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Approved FAN TFC 03 D P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to use of wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] Pending with TWC FAN TFC 03 E O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] For action FAN TFC 03 E A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Approved FAN TFC 03 E P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] Pending with TWC FAN TFC 03 F O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] For action FAN TFC 03 F A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Approved FAN TFC 03 F P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that return was filed late due to unresolved issue on classification/valuation of real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] Pending with TWC FAN TFC 03 G O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] For action FAN TFC 03 G A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Approved FAN TFC 03 G P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] Pending with TWC FAN TFC 03 H O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] For action FAN TFC 03 H A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Approved FAN TFC 03 H P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to automatic off-setting of overpayment of one kind of withholding tax against the underpayment of another [Sec. 2.6.7 of RR 13-2001] Pending with TWC FAN TFC 03 I O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] For action FAN TFC 03 I A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Approved FAN TFC 03 I P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] Pending with TWC FAN TFC 04 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure , legitimate business reverses [Sec. 2.3 of RR 13-2001] For action FAN TFC 04 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Approved FAN TFC 04 A P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time because of substantial losses from prolonged labor dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] Pending with TWC FAN TFC 04 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] For action FAN TFC 04 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Approved FAN TFC 04 B P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed due to taxpayer's failure to file tax return and pay tax due on time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001] Pending with TWC FAN TFC 04 C O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] For action FAN TFC 04 C A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Approved FAN TFC 04 C P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed on amended return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] Pending with TWC FAN TFC 04 D O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatemen t of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] For action FAN TFC 04 D A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Approved FAN TFC 04 D P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that penalties were imposed on the late remittance of tax withheld on compensation of expatriates due to pending issuance of the SEC of the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] Pending with TWC FAN TFC 05 O O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] For action FAN TFC 05 O A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] Approved FAN TFC 05 O P Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Abatement of Penalties on the ground that collection cost is higher than the amount sought to be collected [Sec. 3 of RR 13-2001] pending with TWC FAN TFC 06 O O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action FAN TFC 06 O Q Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR-OG FAN TFC 06 O R Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements FAN TFC 07 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on factual issues For action FAN TFC 07 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on factual issues with decision resulting to the cancellation of FAN FAN TFC 07 A B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on factual issues with decision resulting to a reduction of assessment FAN TFC 07 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on legal issues FAN TFC 07 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on legal issues with decision resulting to the cancellation of FAN FAN TFC 07 B B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on legal issues with decision resulting to a reduction of assessment FAN TFC 08 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on factual issues For action FAN TFC 08 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on factual issues with decision resulting to the cancellation of FAN FAN TFC 08 A B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on factual issues with decision resulting to a reduction of assessment FAN TFC 08 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on legal issues For action FAN TFC 08 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on legal issues with decision resulting to the cancellation of FAN FAN TFC 08 B B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on legal issues with decision resulting to a reduction of assessment FAN TFC 09 O O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for installment payment For action FAN TFC 09 O A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for installment payment Approved FAN TFC 10 O O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which is the subject of BIR's filed complaint with the DOJ For action FAN TFC 10 O A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which is the subject of BIR's filed complaint with the DOJ with decision infavor of the taxpayer that would warrant the cancellation of the FAN FAN TFC 10 O B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which is the subject of BIR's filed complaint with the DOJ with decision in favor of the BIR but taxpayer still filed an appeal FAN TFC 11 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval FAN TFC 11 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved FAN TFC 11 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval FAN TFC 11 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved FAN TFC 11 C O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval FAN TFC 11 C A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved FAN TFC 11 D O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval FAN TFC 11 D A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved FAN TFC 11 E O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval FAN TFC 11 E A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved FAN TFC 11 F O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval FAN TFC 11 F A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved FAN TFC 11 G O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval FAN TFC 11 G A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved FAN TFC 11 H O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval FAN TFC 11 H A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved FAN TFC 12 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" when the five-year prescriptive period to collect has already prescribed For approval FAN TFC 12 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" when the five-year prescriptive period to collect has already prescribed Approved FAN TFC 12 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has been declared insolvent by Court For approval FAN TFC 12 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has been declared insolvent by Court Approved FAN TFC 12 C O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval FAN TFC 12 C A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved FAN TFC 12 D O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval FAN TFC 12 D A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved FAN TFC 12 E O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the ARs/DAs for Write-Off on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval FAN TFC 12 E A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved FAN TFC 06 O O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Tax Amnesty pursuant to Republic Act No. 9480 For action FAN TFC 06 O Q Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Tax Amnesty pursuant to Republic Act No. 9480 Qualified as determined by the Task Force under ODCIR-OG FAN TFC 06 O R Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for Tax Amnesty pursuant to Republic Act No. 9480 Returned to taxpayer due to incomplete requirements FAN TFC 07 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on factual issues For action FAN TFC 07 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on factual issues with decision resulting to the cancellation of FAN FAN TFC 07 A B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on factual issues with decision resulting to a reduction of assessment FAN TFC 07 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on legal issues For action FAN TFC 07 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on legal issues with decision resulting to the cancellation of FAN FAN TFC 07 B B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with administrative protest based on legal issues with decision resulting to a reduction of assessment FAN TFC 08 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on factual issues For action FAN TFC 08 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on factual issues with decision resulting to the cancellation of FAN FAN TFC 08 A B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on factual issues with decision resulting to a reduction of assessment FAN TFC 08 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on legal issues For action FAN TFC 08 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on legal issues with decision resulting to the cancellation of FAN FAN TFC 08 B B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with judicial protest based on legal issues with decision resulting to a reduction of assessment FAN TFC 09 O O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for installment payment For action FAN TFC 09 O A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, with application for installment payment Approved FAN TFC 10 O O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which is the subject of BIR's filed complaint with the DOJ For action FAN TFC 10 O A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which is the subject of BIR's filed complaint with the DOJ with decision infavor of the taxpayer that would warrant the cancellation of the FAN FAN TFC 10 O B Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which is the subject of BIR's filed complaint with the DOJ with decision in favor of the BIR but taxpayer still filed an appeal FAN TFC 11 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties For approval FAN TFC 11 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is serving life imprisonment and has no distrainable or leviable properties Approved FAN TFC 11 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties For approval FAN TFC 11 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" on the ground that the individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties Approved FAN TFC 11 C O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located For approval FAN TFC 11 C A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer is a corporation which was verified to have ceased operations or has been officially dissolved and no warrant of distraint and/or levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located Approved FAN TFC 11 D O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then For approval FAN TFC 11 D A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer is a foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business and has not returned since then Approved FAN TFC 11 E O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties For approval FAN TFC 11 E A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the individual taxpayer is out of the country and has no distrainable or leviable properties Approved FAN TFC 11 F O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties For approval FAN TFC 11 F A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot be Located (CBL)" status and has no distrainable or leviable properties Approved FAN TFC 11 G O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL For approval FAN TFC 11 G A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" when no property could be located despite issuance and execution of the WDL Approved FAN TFC 11 H O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies For approval FAN TFC 11 H A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "Suspense ARs/DAs" when the CIR or any of his authorized representative is prohibited from enforcing the collection remedies Approved FAN TFC 12 A O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" when the five-year prescriptive period to collect has already prescribed For approval FAN TFC 12 A A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" when the five-year prescriptive period to collect has already prescribed Approved FAN TFC 12 B O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has been declared insolvent by Court For approval FAN TFC 12 B A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has been declared insolvent by Court Approved FAN TFC 12 C O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found For approval FAN TFC 12 C A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the individual taxpayer is already dead and no distrainable assets could be found Approved FAN TFC 12 D O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid For approval FAN TFC 12 D A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the corporation has ceased operations or has been officially dissolved, no WDL was served and its subscribed shares of stock have been fully paid Approved FAN TFC 12 E O Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the ARs/DAs for Write-Off on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 For approval FAN TFC 12 E A Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award, which was placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer has availed of the Tax Amnesty under RA 9480 Approved ANNEX E Guidelines in the Determination of AR/DA Case Classification Codes Under the Performance Governance System (PGS), one of the Key Performance Indicators (KPI) of the Bureau's performance is the percentage of collections arising from delinquent account over the identified Potentially Collectible Arrears. Accordingly and for purposes of establishing an accurate profile of all Accounts Receivable/Delinquent Accounts (ARs/DAs) to be used in the measurement of the Bureau's performance prescribed under the PGS, as well as the performance of the different Offices, Officials and personnel tasked to handle ARs/DAs, there is a need to identify the specific case classification code corresponding to each and every AR/DA case. The case classification code shall be composed of ten (10) alphanumeric characters defined as follows: I. The first three characters refer to the Source Code. It shall be determined by the concerned office where the AR/DA case was created/originated. For this purpose, there are only two source codes to choose from, to wit: a. SAT refers to all ARs/DAs arising from self-assessed taxes ( e.g., unpaid second installment, unpaid tax due per return and dishonored check). This code shall be exclusively used by the concerned Revenue District Offices having jurisdiction over the delinquent taxpayers; and b. FAN refers to all ARs/DAs arising from the issuance of Final Assessment Notice. This code shall be exclusively used by the Assessment Division. This code shall be a permanent source code of each and every AR/DA case, regardless of case status, and should not be modified. II. The next three characters represent the nature of the AR/DA case. It can either be any of the following: 1. If the source code is "SAT", the following codes shall be used depending on the specific source of the tax delinquency. These shall not be used in case the AR/DA case emanates from the issuance of FAN: a. USI refers to a self-assessed tax where individual taxpayer failed to pay the income tax due on second installment. This code is not applicable to a non-individual taxpayer. b. UTR refers to a self-assessed tax where the taxpayer failed to pay the tax due as declared in the tax returns filed. c. UDC refers to a self-assessed tax where the taxpayer made use of a "check" in the settlement of his tax liabilities but was subsequently dishonored by the drawee-bank. ADScCE 2. If the AR/DA source code is "FAN", the following applicable codes shall be used: a. RPS refers to a Final Assessment Notice emanating from Returns Processing System. b. PRA refers to a Final Assessment Notice which is a result of a pre-audit of tax returns filed. c. ALA refers to a Final Assessment Notice which is a result of an actual audit covered by a Letter of Authority. d. LNW refers to a Final Assessment Notice which is a result of a Letter Notice and verified thru conduct of audit covered by a Letter of Authority. e. LNN refers to a Final Assessment Notice emanating from the information in the Letter Notice issued where no Letter of Authority was issued. f. BES refers to Final Assessment Notice based on best evidence obtainable where a Subpoena Duces Tecum has been issued to the concerned taxpayer. g. BEN refers to a Final Assessment Notice based on best evidence obtainable and no Subpoena Duces Tecum was issued to the concerned taxpayer. h. RTE refers to a Final Assessment Notice which is a result of the "Run After Tax Evaders" program of the Bureau. i. TFC refers to a Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's reward under the provisions of the Tax Code. This code shall be a permanent nature code of each and every AR/DA case, regardless of the case status, and shall not be modified. III. The next two (2) characters after identifying the nature of the self-assessed tax or the assessment issued, determine the status code, which can be any of the following: a. 00 default status code applicable to both SAT and FAN at the time the AR/DA case is created/identified, and where no collection enforcement actions have yet been undertaken or no subsequent events, as enumerated in the succeeding items, have transpired or occurred. b. 01 if the AR/DA case is the subject of taxpayer's application for compromise settlement due to financial incapacity. c. 02 if the AR/DA case is the subject of taxpayer's application for compromise settlement due to doubtful validity. ITcCSA d. 03 if the AR/DA case is the subject of taxpayer's application for abatement of penalties where all penalties imposed has the possibility of being abated. e. 04 if the AR/DA case is the subject of taxpayer's application for abatement of penalties where only the surcharge and compromise penalty and not the interest may be abated. f. 05 if the AR/DA case is the subject of the taxpayer's application for abatement on the ground that the collection cost is higher than the amount sought to be collected. g. 06 if the AR/DA case is covered by the taxpayer's application for Tax Amnesty pursuant to Republic Act No. 9480. h. 07 if the AR/DA is the subject of taxpayer's administrative protest. i. 08 if the AR/DA is the subject of taxpayer's judicial protest. j. 09 if the AR/DA is the subject of taxpayer's application for installment. k. 10 if the AR/DA is the subject of the filed complaint by the BIR with the Department of Justice (DOJ). l. 11 if there is existence of a circumstance that would warrant the suspension of the collection enforcement proceedings. m. 12 if there is existence of a circumstance that would warrant the write-off of the tax liabilities. n. 13 if there are seized or forfeited assets. o. 14 if there is legal issue that needs resolution by the Legal Group. IV. The next single character after the eight (8) previous characters shall refer to the specific ground/reason for the taxpayer's availment of administrative relief (e.g., Abatement, installment, compromise settlement, protest against the assessment, etc.), or the specific reason for tagging the AR/DA case by the BIR under the "suspense" or "for write-off" classification. 1. For AR/DA case with application for compromise settlement due to financial incapacity, the following specific reason code shall be used after the "01" status code : a. A The corporation ceased operation or is already dissolved; b. B The taxpayer, as reflected in the latest Balance Sheet supposed to be filed with the Bureau of Internal Revenue is suffering from surplus or earnings deficit resulting to impairment in the original capital by at least 50%; cASTED c. C The taxpayer is suffering from a networth deficit (total liabilities exceed total assets) computed by deducting total liabilities (net of deferred credits and amounts payable to stockholders/owners reflected as liabilities, except business-related transactions) from total assets (net of prepaid expenses, deferred charges pre-operating expenses, as well as appraisal increases in fixed assets), taken from the latest audited financial statements, provided that in the case of an individual taxpayer, he has no other leviable properties under the law other than his family home; d. D The taxpayer is compensation income earner with no other source of income and the family's gross monthly compensation income does not exceed the levels of compensation income provided for under Sec. 4.1.1 of RR No. 30-2002 and it appears that the taxpayer possesses no other leviable properties or distrainable assets, other than his family home; and e. E The taxpayer has been declared by any competent tribunal/authority/body/government agency as bankrupt or insolvent. 2. For AR/DA case with application for compromise settlement due to doubtful validity of the assessment, the following specific reason codes shall be used after the "02" status code : a. A when the delinquent account is a result of a "jeopardy assessment". A jeopardy assessment shall refer to an assessment which was assessed without the benefit of complete or partial audit by an authorized revenue officer, who has reason to believe that the assessment and collection of a deficiency tax will be jeopardized by delay because of the taxpayer's failure to comply with the audit and investigation requirements to present his books of accounts and/or pertinent records, or to substantiate all or any of the deductions, exemptions, or credits claimed in his return; b. B when the assessment seems to be arbitrary in nature, appearing to be based on presumptions and there is reason to believe that it is lacking in legal and/or factual basis; c. C when the taxpayer failed to file an administrative protest on account of the alleged failure to receive notice of assessment and there is reason to believe that the assessment is lacking in legal and/or factual basis; SHECcD d. D the taxpayer failed to file a request for reinvestigation/reconsideration within thirty (30) days from receipt of final assessment notice and there is reason to believe that the assessment is lacking in legal and/or factual basis; e. E The taxpayer failed to elevate to the Court of Tax Appeals (CTA) an advance decision of the Commissioner, or his authorized representative, in some cases, within thirty (30) days from receipt thereof and there is reason to believe that the assessment is lacking in legal and/or factual basis; f. F The assessments were issued on or after January 1, 1998, where the demand notice allegedly failed to comply with the formalities prescribed under Sec. 228 of the National Internal Revenue Code of 1997; g. G When the assessment is based on the "Best Evidence Obtainable Rule" and there is reason to believe that the same can be disputed by sufficient competent evidence; and h. H The assessment was issued within the prescriptive period for assessment as extended by the taxpayer's execution of Waiver of the Statute of Limitations the validity or authenticity of which is being questioned or at issue and there is strong reason to believe and evidence to prove that it is not authentic. 3. For AR/DA case with application for abatement of penalties where there is possibility that all penalties imposed may be abated: a. A Filing at the wrong venue (Sec. 2.1 of Revenue Regulations No. 13-2001); b. B When the taxpayer's mistake in the payment of tax is due to an erroneous written advise of a revenue officer (Sec. 2.2 of RR No. 13-2001); c. C when the assessment is brought about or the result of taxpayer's non-compliance with the law due to a difficult interpretation of said law (Sec. 2.4 of RR No. 13-2001); d. D Use of wrong form but correct amount of tax was remitted; e. E Surcharge erroneously imposed; f. F Late filing of returns due to unresolved issue on classification/valuation of real property (for capital gains tax cases, etc.) g. G Off-setting of taxes of the same kind, i.e., overpayment in one quarter/month is offset against underpayment in another quarter/month; TIDHCc h. H Automatic offsetting or overpayment of one kind of withholding tax against the underpayment of another kind; i. I wrong use of Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly applied for. 4. For AR/DA case with application for abatement of penalties where only the surcharge and compromise penalty can be abated: a. A When the taxpayer fails to file the return and pay the tax due on time due to substantial losses from prolonged labor dispute, force majeure , legitimate business reverses such as those indicated under Sec. 2.3 of RR No. 13-2001; b. B When the taxpayer fails to file the return and pay the correct tax on time due to circumstances beyond his control; c. C Filing an amended return under meritorious circumstances; d. D Late remittance of withholding tax on compensation of expatriates for services rendered in the Philippines pending the issuance of the SEC of the license to the Philippine Branch Office or Subsidiary; 5. For AR/DA case with administrative protest: a. A when the administrative protest is based on factual issues; b. B when the administrative protest is based on legal issues. 6. For AR/DA case with judicial protest: a. A when the judicial protest is based on factual issues; b. B when the judicial protest is based on legal issues. 7. For AR/DA case which is assigned "11" status code, indicate the appropriate code corresponding to the specific circumstance that warranted such status: a. A The individual taxpayer is serving life imprisonment and has no distrainable or leviable properties; b. B The individual taxpayer is suffering from a lingering disease and has no distrainable or leviable properties; c. C Taxpayer is a corporation, which was verified to have ceased operations or has been officially dissolved, no warrant of distraint and levy was served, its subscribed shares of stock have not been fully paid and the whereabouts of its stockholders could not be located; SEHTIc d. D A foreign national who came to the Philippines as a consultant or who has engaged in business in the Philippines, and has been verified to have left after the completion of the project/business, and has not returned since then; e. E The individual taxpayer is out of the country and has no distrainable or leviable properties; f. F The taxpayer was tagged with a "Cannot Be Located (CBL)" status and has no distrainable or leviable properties; g. G When no property could be located despite issuance and execution of Warrant of Distraint and/or Levy; h. H When the Commissioner or any of his authorized representative is prohibited from enforcing the collection remedies [ e.g., when the taxpayer sought the relief from the Court of Tax Appeals (CTA) or the Supreme Court (SC) and the taxpayer has complied with all the legal requirements therefor]; i. I The taxpayer is a general partnership where the individual partners are serving life imprisonment and has no distrainable or leviable properties; j. J The taxpayer is a general partnership and the individual taxpayers are suffering from a lingering disease and has no distrainable or leviable properties; k. K The taxpayer is a general partnership and the individual partners are out of the country over a long period of time and have no intention of going back to the Philippines and have no distrainable or leviable properties; l. L The taxpayer is a general partnership and the individual partners could not be located and have no distrainable and leviable properties; m. M The taxpayer is a partnership which was verified to have permanently ceased operations or has been officially dissolved, no WDL was served, and the whereabouts of its partners could not be located. 8. For AR/DA case which is assigned "12" status code, indicate the following code corresponding to the specific circumstance that warranted such status: a. A The five-year prescriptive period for the collection of the AR/DA case has already prescribed; HASTCa b. B The taxpayer has been declared insolvent by the Court; c. C The individual taxpayer is already dead and no distrainable or leviable assets could be found; d. D Taxpayer is a corporation, which was verified to have ceased operations or has been officially dissolved, no warrant of distraint and levy was served, its subscribed shares of stock have been fully paid; e. E The taxpayer has availed of the benefits of the Tax Amnesty Law under Republic Act No. 9480 and such availment is not among the exclusions provided in the said law and the existing regulations, and that the same has been covered by a Certification issued by the Deputy Commissioner for Operations, as recommended by the Task Force on Tax Amnesty; f. F A decision was rendered by a competent Court that the AR/DA case is uncollectible and the same has become final and executory; g. G The taxpayer is a general partnership and the individual partners are declared insolvent; and h. H The taxpayer is a general partnership and the individual partners are deceased with no distrainable and leviable properties. 9. For AR/DA case assigned status codes of "05", "06", "13" or "14" indicate "0" for the specific reason code considering that there are no sub-reasons that are identified under these status codes. V. The last character of the case classification code pertains to action taken or decision of the authorized Revenue Official: 1. For AR/DA cases with application for compromise settlement: a. A Approved but awaiting issuance of Authority to Cancel Assessment (ATCA); b. P Still pending with either the Regional Evaluation Board or National Evaluation Board; c. 0 When the compromise application was disapproved. If this will be the action code, it is mandatory for the concerned Office to update also the status and reason codes to "00" and "0", respectively. CEcaTH 2. For AR/DA cases with application for abatement of penalties: a. A Approved but awaiting issuance of ATCA. b. P Still pending with the authorized approving official. c. 0 When the compromise application was disapproved. If this will be the action code, it is mandatory for the concerned Office to update also the status and reason codes to "00" and "0", respectively. 3. For AR/DA cases with application for Tax Amnesty: a. Q Qualified as confirmed by the ODCIR-OG. b. R Application returned to taxpayer for incomplete requirements. 4. For AR/DA cases with administrative protest: a. A Protest resulted to cancellation of assessment; b. B Protest resulted to reduction of the assessment; c. 0 Protest was found to have no factual/or legal basis; thus assessments affirmed. If this will be the action code, it is mandatory for the concerned Office to update also the status and reason codes to "00 and "0", respectively. SAEHaC 5. For AR/DA cases with judicial protest: a. A Protest resulted to cancellation of the assessment; b. B Protest resulted to the reduction of the assessment; c. 0 Protest was found to have no factual/legal basis; thus, assessments affirmed. If this will be the action code, it is mandatory for the concerned Office to update also the status and reason codes to "00 and "0", respectively. 6. For AR/DA case which is the subject of BIR's filed case with the DOJ: a. A With decision in favor of the taxpayer that would warrant cancellation of the assessment. b. B with decision in favor of the BIR but taxpayer still filed an appeal. c. 0 with decision in favor of the BIR affirming the assessment issued. If this will be the action code, it is mandatory for the concerned Office to update also the status and reason codes to "00 and "0", respectively. 7. For AR/DA cases with application for installment: a. A Approved; b. 0 Application for installment was disapproved. If this will be the action code, it is mandatory for the concerned Office to update also the status and reason codes to "00 and "0", respectively. 8. For AR/DA cases which were identified as "suspense AR/DA": a. A Approved; b. 0 Recommendation for tagging the same as "suspense AR/DA" was disapproved. If this will be the action code, it is mandatory for the concerned Office to update also the status and reason codes to "00 and "0", respectively. 9. For AR/DA cases which were identified as "for write-off": a. A Approved; b. 0 Recommendation for write-off was disapproved. If this will be the action code, it is mandatory for the concerned Office to update also the status and reason codes to "00 and "0", respectively. SEHTAC 10. For AR/DA cases which were assigned status code of "13": a. A Awaiting auction sale; b. B Resulted to tax sale, awaiting redemption; c. C Resulted to successful sale, awaiting redemption. 11. For AR/DA cases which were assigned status code of "14": a. P pending resolution; b. R legal issue resolved. VI. Illustrative Example: AR/DA arising from the issuance of FAN based on best evidence obtainable but no subpoena duces tecum was issued to the concerned taxpayer. The said FAN became final and executory and in the course of the enforcement of the collection remedies, taxpayer availed administrative relief by filing application for compromise settlement on the ground of doubtful validity of assessment, invoking in particular Sec. 3.1 (g) of Revenue Regulations No. 30-2002. How would the case be classified at Offices where the case shall pass through? 1. At the Assessment Division where the case was created or has originated, following the aforesaid guidelines, AD personnel shall: 1.1 Determine the source code. In this scenario, the code should be "FAN"; 1.2 Determine the nature of assessment. In this case, it is "BEN"; 1.3 Considering that status code at this stage could not yet be determined, the status code, specific reason code, and action code is defaulted to "00", "0" and "0", respectively; 1.4 At this Office, the case classification code was determined to be FAN-BEN-00-0-0. 2. At the Office implementing the collection enforcement: 2.1 Since the first six characters are already determined, the Revenue Officer (RO) or Seizure Agent (SA) handling the case need not modify the identified first six (6) characters determined by the Office where the case originated or where the case was created, instead, the RO/SA shall identify the status code applicable for this scenario. In this case, since concerned taxpayer applied for the compromise settlement on the ground of doubtful validity of assessment, the appropriate status code and specific reason is "02" and "G", respectively; 2.2 At this Office, the case classification code shall be updated as FAN-BEN-02-G-0. 3. Once the aforesaid AR was received by the Technical Working Group (TWG) for compromise settlement applications (or the Office acting as Secretariat of the REB or NEB), said office shall update the case classification code as FAN-BEN-02-G-P. It is to be noted that the first nine (9) characters have not been changed. The code "P" will signify that the said compromise settlement application is still not yet decided upon by the appropriate evaluation board. HEITAD 4. If the application was subsequently denied by the concerned Evaluation Board, the TWG or the appropriate Office acting as Secretariat of the REB or NEB shall update the case classification code as FAN-BEN-00-0-0 since the AR shall be returned to the Office responsible for the enforcement of collection remedies. 5. If on the other hand, the decision of the REB/NEB is approval of the compromise application, the TWG or the Office acting as Secretariat for REB or NEB shall update the case classification code as FAN-BEN-02-G-A. This means that the concerned AR with application for compromise settlement on the ground of doubtful validity of the assessment since the same is based on "best evidence obtainable rule" has been approved and is awaiting the issuance of ATCA for the closure of the AR case. ANNEX F ANNEX G <ftp://ftp.bir.gov.ph/webadmin1/pdf/83432RMO%20No%2011-2014.pdf> last visited May 1, 2014.