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Extending the Period of Availment of RMO 42-2000 on the Compromise Settlement Program for Intensifying Collection/Settlement of Delinquent Accounts

Revenue Memorandum Order No. 53-00 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Nov 28, 2000

Full text

November 28, 2000 REVENUE MEMORANDUM ORDER NO. 53-00 SUBJECT : Extending the Period of Availment of RMO 42-2000 on the Compromise Settlement Program for Intensifying Collection/Settlement of Delinquent Accounts TO : All Internal Revenue Officers and Others Concerned I. PURPOSE This Order amends Revenue Memorandum Order no. 42-2000 to further accelerate the collection of taxes through compromise pursuant to Section 204 of the Tax Code, as amended by RA 8424. II. PERIOD OF AVAILMENT Paragraph 15 of Part V Policies of RMO 42-2000 is hereby amended to read as follows: xxx xxx xxx 15. The deadline for the filing of the application for compromise settlement under this Order shall be on December 31, 2000 . xxx xxx xxx III. REPEALING CLAUSE All other issuances and/or portions thereof inconsistent herewith are hereby repealed and amended accordingly. DHACES IV. EFFECTIVITY This order shall take effect upon its approval. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue

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