Summary
RMC No. 36-2017 prescribes the use of BIR Form Nos. 2342, 2343, 0427 and 0428 to implement RMO No. 3-2017 on the Certificate of Availment/Approval and Notice of Denial for compromise settlement and abatement of penalties.
Key points
- Forms prescribed. BIR Form No. 2342 is the Certificate of Availment, Compromise Settlement. No. 2343 is the Certificate of Availment, Abatement of Penalties. No. 0427 is the Notice of Denial, Application for Compromise Settlement. No. 0428 is the Notice of Denial, Application of Abatement of Penalties.
- Copies. Each form is accomplished in three (3) copies. The original goes to the taxpayer, the duplicate to the issuing office, and the triplicate is attached to the docket of the case.
- Printing. The Accountable Forms Division is responsible for printing the forms.
Who is affected
- Applicants for compromise settlement and abatement of penalties
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.