Compromise Payment of Delinquent Accounts

November 19, 1987 REVENUE MEMORANDUM ORDER NO. 29-87 SUBJECT : Compromise Payment of Delinquent Accounts It has been observed that taxpayers offering to compromise their delinquent accounts by paying certain percentage thereof are most often allowed to pay immediately the compromise amount without approval by the proper authorities, thus, creating an irritant between the Bureau of Internal Revenue and the taxpaying public who were led to believe that their request is already approved and therefore their payment already considered final. This practice is prejudicial to public service and is prone to petty graft and corrupt practices. acd In view thereof, and effective immediately, all concerned are hereby instructed that payment on offer to compromise shall only be allowed upon proper clearance/approval in writing by the Assistant Commissioner for Collection in the case of the National Office, and by the Regional Director in the case of Regional Office and in both cases subject to approval by the Commissioner or his duly authorized Deputy Commissioner. casia Strict compliance hereon is hereby enjoined. (SGD.) BIENVENIDO A. TAN, JR. Commissioner