Summary
RR No. 06-2003 amends Section 4 of RR No. 17-2002, as amended, on the Commissioner’s authority to delegate review and evaluation of Voluntary Assessment and Abatement Program (VAAP) availments.
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Key points
- Delegated review. The amendment concerns the authority of the Commissioner of Internal Revenue to delegate the review and evaluation of VAAP availments.
- Pending VAP availments. It also applies to all unprocessed Voluntary Assessment Program (VAP) availments made under RR No. 8-2001, as amended.
Who is affected
- Taxpayers with VAAP availments
- Taxpayers with unprocessed VAP availments under RR No. 8-2001
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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