Summary
RMC No. 52-2020 temporarily allows e-mail filing of the withdrawal of a protest on a Final Assessment Notice (FAN)/Formal Letter of Demand (FLD), or of an appeal on a Final Decision on Disputed Assessment (FDDA), for tax amnesty. It amends and supplements RMC No. 11-2020.
Key points
- Filing options. Besides physical filing at the concerned Regional Office or the National Office, electronic or online withdrawal is allowed.
- Letter format. The letter is a PDF attached individually to the e-mail and signed by the taxpayer or authorized representative. It includes the scanned first page of the protest or appeal, stamped “Received” by the BIR office and marked Annex A.
- E-mail details. The e-mail follows the format prescribed in the Circular and goes to the BIR offices it specifies.
- Date of filing. The document is deemed filed on the date and time the e-mail is received. BIR personnel print the e-mail and letter and attach them to the docket.
- End of the option. Regular filing resumes once the Enhanced Community Quarantine or the General Community Quarantine is lifted. Online withdrawal is then no longer allowed.
Who is affected
- Taxpayers withdrawing a protest on a FAN/FLD or an appeal on an FDDA for tax amnesty
Deadlines and effectivity
- Online option ends when the ECQ or GCQ is lifted
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.