RMO No. 8-2021: Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation Board

Key points

1. Notice of Denial signatories. Notices of Denial from Regional Evaluation Board deliberations are signed by the Regional Director if the basic deficiency tax is ₱ 500,000.00 and below. If the basic tax is more than ₱ 500,000.00, the Commissioner of Internal Revenue signs.
2. Certificate of Availment. Certificates of Availment on NEB-approved applications, including Judicial Compromise Agreement cases, are signed by the Assistant Commissioner of the Collection Service. Large taxpayers’ cases are signed by the Assistant Commissioner of the Large Taxpayers Service.
3. After signing. The signed Certificate and the entire case docket go back to the office with jurisdiction. That office prepares the Notice of Lifting on issued Warrants and Notices, if applicable, and updates the taxpayer’s liability in the General Control Ledger (GCL).
4. Authority to Cancel Assessment. Authorities to Cancel Assessments on NEB-approved applications are signed by the concerned Regional Director or the Assistant Commissioner where the case originated.
5. Pending Notices of Denial. Applications with Notices of Denial for the Commissioner’s signature already pending with the Accounts Receivable Monitoring Division before the Order took effect are acted on by that office.

Who is affected

• Taxpayers with compromise settlement applications
• Regional Directors and Assistant Commissioners of the Collection Service and Large Taxpayers Service