Summary
RMO No. 39-2020 prescribes the policies, guidelines and procedures for processing applications under the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020.
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Key points
- Receiving offices and Technical Working Group. LT Audit Divisions, LT Divisions and Revenue District Offices receive and process VAPP applications starting from the effectivity of RR No. 21-2020. Each creates a Technical Working Group (TWG) that issues the Certificate of Availment or a Denial Letter based on grounds in Sections 3, 7 and 8 of RR No. 21-2020.
- Review and issuance periods. The Assistant Chief, LT Office or Assistant Revenue District Officer reviews within five (5) working days from receipt of the docket. The Chief, LT Office or Revenue District Officer issues the Certificate of Availment within three (3) working days from approval, or a Denial Letter within 3 working days from disapproval.
- ONETT docket and eCAR. The TWG forwards BIR Forms 2119 and 0622, the quadruplicate CA and the ONETT returns with documents to the ONETT Team. The Team releases the eCAR within five (5) working days from receipt of the docket.
- Audit suspension and cancellation. The audit of a taxpayer whose availment is under evaluation is suspended, and resumes if the availment is invalid. After a valid CA is issued, the LA, TVN and Notice for Informal Conference or Notice of Discrepancy for pending cases are withdrawn and canceled.
- Reports and cancellation of assessments. Reports are due not later than the 5th day following the close of the month. Dockets of approved and denied applications go for post review not later than the 15th day of the month after the CA or DL issuance, and the ACIR or Regional Director issues the Authority to Cancel Assessment within ten (10) working days from receipt of the monthly report.
Who is affected
- LT Audit Divisions, LT Divisions and Revenue District Offices
- Taxpayers applying for VAPP
Deadlines and effectivity
- Review within 5 working days from receipt of docket
- CA or DL within 3 working days
- eCAR within 5 working days from receipt of docket
- Monthly report by the 5th day following month-end; dockets by the 15th day of the following month
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.