The BIR has issued Revenue Memorandum Order (RMO) No. 3-2017 recently amending further the Prescribe 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.
It is stated in the RMO that 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.
The RMO dated February 1, 2017 takes effect immediately.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202017/RMO%20No.%203-2017.pdf of the full text of RMO No. 3-2017.
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