Summary
RMO No. 03-2017 further amends the prescribed format of the Certificate of Availment/Approval and the Notice of Denial for Applications for Compromise Settlement and/or Abatement of Penalties.
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Key points
- Documents to issue. Approved applications for compromise settlement and/or abatement of penalties get a Certificate of Availment. Denied applications get a Notice of Denial. Both follow the formats prescribed in the Order.
Who is affected
- Applicants for compromise settlement and/or abatement of penalties
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
