Segregation and Subsequent Cancellation of Tax Dockets Involving Estates, Trusts and Natural Persons Who Availed of the Tax Amnesty Under Presidential Decrees (PDs) 1740 and 1840, Whose Assessments or Letters of Demand Were Issued After September 17, 1980 Covering Tax Years 1974 to 1980

February 23, 1982 REVENUE MEMORANDUM ORDER NO. 10-82 SUBJECT : Segregation and Subsequent Cancellation of Tax Dockets Involving Estates, Trusts and Natural Persons Who Availed of the Tax Amnesty Under Presidential Decrees (PDs) 1740 and 1840, Whose Assessments or Letters of Demand Were Issued After September 17, 1980 Covering Tax Years 1974 to 1980 TO : All Revenue Service Chiefs, Regional Directors, Chiefs of Branches, Revenue District Officers, District Collection Supervisors and Others Concerned I. PURPOSE The names of a number of taxpayers who availed of the provisions of previous tax amnesty decrees and Letter of Instructions No. 308 still appear in the list of receivable accounts of the Bureau. This is due to the absence of proper procedures for the cancellation of said names from the lists. Considering that the deadline for the availment of the tax amnesty under Presidential Decree (PD) No. 1840 had already elapsed and to considerably reduce our receivable accounts inventory, the following procedures are hereby adopted. cd i II. SEGREGATION OF TAX DOCKETS Preparatory to the cancellation of assessments or letters of demand issued after September 17, 1980 covering estates, trusts or natural persons who availed of the tax amnesty, Collection Units at all levels are hereby directed to perform the following: 1. On the basis of the Transmittal Lists of taxpayers (estates, trusts or natural persons) who availed of the tax amnesty under PDs 1740 and 1840 prepared by the office authorized to receive amnesty returns (Annex B of RMO No. 29-81), the tax dockets involving said taxpayers covering taxable years 1974 to 1980 should be segregated. 2. All reports under BIR Form 40.00 submitted from September, 1980 to the present shall serve as references or inventory lists of all assessments or letters of demand issued falling within the purview of PDs 1740 and 1840. 3. A list of tax dockets covering taxpayers who availed of the tax amnesty under PDs 1740 and 1840 and who were issued assessments or letters of demand after September 17, 1980 shall be prepared. A copy of this list, together with a copy of the Transmittal List (Annex B of RMO No. 29-81), shall be submitted to the Collection Office not later than April 30, 1982. 4. Annotate on BIR Form 40.00 and on inventory control devices, the words "Availed of PD 1740 or 1840" as the case may be, covering those taxpayers who availed of the tax amnesty. acd 5. Pending the receipt of the Alpha Lists of amnesty returns filed, to be prepared by the Data Processing Center under Revenue Memorandum Order No. 29-81 dated October 27, 1981, the tax dockets thus segregated shall be safely kept in a suspense file. III. CANCELLATION OF ASSESSMENTS Upon receipt of said Alpha Lists, the Collection Units shall match their lists with the same to determine whether the tax dockets in their suspense files appear therein. If the delinquent taxpayers appear in the Alpha Lists, the Chiefs of Collection Branches shall proceed with the cancellation of the assessments/letters of demand through the preparation of the Authority to Cancel Assessments/Letters of Demand (BIR Form No. 17.58) covering regional and district accounts. The Chief, Receivable Accounts Division shall do the same involving national accounts. National accounts in the possession of regional or district collection units covered by the PDs 1740 and 1840 shall be forwarded to the Chief, Receivable Accounts Division, BIR, Diliman, Quezon City for cancellation. IV. FULL AMNESTY TAX PAYMENTS PRIOR TO CANCELLATION OF ASSESSMENTS Paragraph II (I) of RMO No. 29-81 provides that no Certificate of Availment shall be issued if full payment of the amnesty tax is not confirmed. Consequently, the delinquent accounts of qualified taxpayers who had opted to pay the tax amnesty liability on an installment basis shall not be cancelled until after full payment of the amnesty tax due. V. EFFECTIVITY This Order takes effect immediately. RUBEN B. ANCHETA Commissioner