Amending Further the Prescribed Format for the Certificate of Availment/Approval and Notice of Denial Relative to Application for Compromise Settlement and/or Abatement of Penalties
Revenue Memorandum Order No. 003-17, issued on February 1, 2017, updates the formats for the Certificate of Availment (CA) and Notice of Denial (ND) related to applications for compromise settlements and abatement of penalties under Section 204 of the Tax Code. Approved applications will receive a CA in the specified formats (Annexes A and B), while denied applications will be issued an ND according to Annexes C and D. Both CA and ND are designated as accountable forms of the Bureau of Internal Revenue and the order takes effect immediately.
Law Information
- Reference Number
- Revenue Memorandum Order No. 003-17
- Date Enacted
- Category
- Other Rules and Procedures
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
February 1, 2017
REVENUE MEMORANDUM ORDER NO. 003-17
| SUBJECT | : | Amending Further the Prescribed Format for the Certificate of Availment/Approval and Notice of Denial Relative to Application for Compromise Settlement and/or Abatement of Penalties Pursuant to Section 204 of the Tax Code, as Amended |
| TO | : | All Internal Revenue Officers and Others Concerned |
All approved applications for compromise settlement and/or abatement of penalties shall be issued Certificate of Availment (CA) following the prescribed format as per attached Annexes "A" and "B", while denied applications shall be issued Notice of Denial (ND) following prescribed format as per attached annexes "C" and "D".
Both CA and ND shall be included as accountable forms of the Bureau.
This Order takes effect immediately.
(SGD.) CAESAR R. DULAY
Commissioner of Internal Revenue
ANNEX A
CERTIFICATE OF AVAILMENT
ANNEX B
CERTIFICATE OF AVAILMENT
ANNEX C
NOTICE OF DENIAL
ANNEX D
NOTICE OF DENIAL
Cite This Law
Amending Further the Prescribed Format for the Certificate of Availment/Approval and Notice of Denial Relative to Application for Compromise Settlement and/or Abatement of Penalties, Revenue Memorandum Order No. 003-17, Feb 1, 2017 (Philippines)
Amending Further the Prescribed Format for the Certificate of Availment/Approval and Notice of Denial Relative to Application for Compromise Settlement and/or Abatement of Penalties, Revenue Memorandum Order No. 003-17 (Phil. 2017)
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