Amending the Prescribed Format for the Notice of Denial that shall be Prepared by Concerned Regional Offices Relative to Applications for Compromise Settlement and/or Abatement of Penalties

June 23, 2016 REVENUE MEMORANDUM ORDER NO. 034-16 SUBJECT : Amending the Prescribed Format for the Notice of Denial that shall be Prepared by Concerned Regional Offices Relative to Applications for Compromise Settlement and/or Abatement of Penalties TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Revenue Memorandum Order (RMO) No. 4-2016, when the recommendation of the concerned Regional Evaluation Board (REB) and Large Taxpayers Service sub Technical Working Committee/Evaluation Board (LTS-sub-TWC/EB) is to deny or disapprove the taxpayer's application for compromise settlement or abatement of penalties, a Notice of Denial shall already be prepared by the concerned REB/LTS-sub-TWC/EB for the signature of the Commissioner. However, certain errors have been noted in the earlier prescribed format; thus, an amended proforma Notice of Denial (Annex "A") is hereby prescribed for the purpose. This Order takes effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A (Amended) SN __________ Notice of Denial Application for _____________________________________ (Indicate whether compromise settlement or abatement) ____________ (Date) ____________________ (Name of Taxpayer) ____________________ (Address of Taxpayer) ____________________ (TIN of Taxpayer) Gentlemen/Sir/Madam: This refers to the application/offer for __________________________ (indicate whether compromise settlement or abatement of penalties) of your ______________________________ (year covered) and type of tax(es) liabilities involving the total amount of Php ___________ on the ground of ____________ pursuant to the provisions of Section 204 of the National Internal Revenue Code of 1997 , as amended, as implemented under Revenue Regulations No. _______. CAIHTE Please be informed that after careful review and evaluation of your application, the same has been disapproved by the Regional Evaluation Board (REB)/Large Taxpayers Service, sub-Technical Working Committee/Evaluation Board (LTS, sub-TWC/EB) of this Bureau, and the undersigned concurs with the said decision. In view thereof, you are hereby requested to pay the amount of Php ________, net of Php ________ which was previously paid, plus all the increments incident to the delinquency with any authorized agent banks within fifteen (15) days from receipt hereof. Should you fail to do so, we will be constrained, much to our regret, to enforce the collection thereof thru the administrative summary remedies provided by law without any further notice. For your information and guidance. Very truly yours, Commissioner of Internal Revenue