Amendment of Revenue Memorandum Order No. 45(A)-75

January 12, 1976 REVENUE MEMORANDUM ORDER NO. 03-76 SUBJECT : Amendment of Revenue Memorandum Order No. 45(A)-75 TO : All Internal Revenue Officers and others concerned Pursuant to the policy enunciated by LOI No. 308, which is to expedite settlement of all delinquent tax liabilities or deficiency assessments, Paragraph No. 1 of Revenue Administrative Order No. 45(A)-75 dated September 16, 1975 is hereby amended so as to read as follows: "1. Cases Covered All cases of delinquent accounts assessed on or before December 31, 1974. However, cases under Republic Act No. 2338 (Informer's Reward Law) and cases where an important question of law or policy is involved shall be considered on a case to case basis by the National Review Committee in consultation with the Commissioner and the Deputy Commissioner." The reward of the informer under Republic Act No. 2338, as amended by Presidential Decree No. 707, shall be based on the total amount collected under LOI No. 308. This Order shall have the same date of effectivity as Revenue Administrative Order No. 45(A)-75. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3