Summary
RMO No. 03-2017 further amends the prescribed format of the Certificate of Availment/Approval and the Notice of Denial for Applications for Compromise Settlement and/or Abatement of Penalties.
Key points
- Documents to issue. Approved applications for compromise settlement and/or abatement of penalties get a Certificate of Availment. Denied applications get a Notice of Denial. Both follow the formats prescribed in the Order.
Who is affected
- Applicants for compromise settlement and/or abatement of penalties
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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