Summary
RMO No. 8-2021 sets new policies and procedures for issuing Notices of Denial on compromise settlement applications, and for the Authority to Cancel Assessment and Certificate of Approval on applications approved by the National Evaluation Board (NEB).
Key points
- Notice of Denial signatories. Notices of Denial from Regional Evaluation Board deliberations are signed by the Regional Director if the basic deficiency tax is ₱ 500,000.00 and below. If the basic tax is more than ₱ 500,000.00, the Commissioner of Internal Revenue signs.
- Certificate of Availment. Certificates of Availment on NEB-approved applications, including Judicial Compromise Agreement cases, are signed by the Assistant Commissioner of the Collection Service. Large taxpayers’ cases are signed by the Assistant Commissioner of the Large Taxpayers Service.
- After signing. The signed Certificate and the entire case docket go back to the office with jurisdiction. That office prepares the Notice of Lifting on issued Warrants and Notices, if applicable, and updates the taxpayer’s liability in the General Control Ledger (GCL).
- Authority to Cancel Assessment. Authorities to Cancel Assessments on NEB-approved applications are signed by the concerned Regional Director or the Assistant Commissioner where the case originated.
- Pending Notices of Denial. Applications with Notices of Denial for the Commissioner’s signature already pending with the Accounts Receivable Monitoring Division before the Order took effect are acted on by that office.
Who is affected
- Taxpayers with compromise settlement applications
- Regional Directors and Assistant Commissioners of the Collection Service and Large Taxpayers Service
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.