RMO No. 02-2003: Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filed

Key points

1. National Office dockets. The Assistant Commissioner of the Assessment Service approves and signs the certificates. The Commissioner still approves VAP availments involving Estate Tax, including those involving Donor’s and/or Capital Gains Tax related to an Estate Tax case.
2. Regional Offices. The concerned Regional Director approves and signs the Certificate of Qualification or Notice of Disqualification for availments in the custody of the TWG-RO on the Order’s effectivity.
3. Items pending with MANCOM. VAP availments pending with Management Committee members, except those involving Estate Tax, return to the Technical Working Group of the Assessment Service (TWG-AS) for action.
4. Processing deadline. The TWG-AS and TWG-RO complete processing of all pending VAP applications not later than March 31, 2003.

Who is affected

• Taxpayers with VAP availments where no tax returns were previously filed

Deadlines and effectivity

• Processing of pending VAP applications: not later than March 31, 2003