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RMO No. 18-2023: Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018

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Summary

RMO No. 18-2023 amends RMO No. 33-2018 on the Authority to Cancel Assessment (ATCA) by removing the ATCA requirement for protested assessments.

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Key points

  1. Item removed. Item III.1 (a) of RMO No. 33-2018 is removed. It covered an ATCA for a protested assessment that is not yet final and delinquent, which the Order calls redundant.
  2. Items that stay. All other listed items remain in effect. They cover assessments reported and determined as delinquent accounts that were later approved for compromise settlement, amnesty or abatement of penalties, or declared prescribed, including those found invalid or worthless.

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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CitesRMO No. 33-2018

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.