Summary
RMO No. 87-99, issued December 6, 1999, prescribes the guidelines for recommending No Appeal from adverse court decisions.
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Key points
- Priority action. Action on a recommendation not to appeal is given priority.
- Deadline for National Office cases. The recommendation must reach the Office of the Commissioner not later than ten (10) days from receipt of the decision.
- Deadline for Regional Office cases. For cases handled by the Regional Offices, the recommendation must reach the Office of the Commissioner not later than fifteen (15) days.
Who is affected
- National Office and Regional Offices handling court cases
Deadlines and effectivity
- National Office cases: not later than ten (10) days from receipt of the decision
- Regional Office cases: not later than fifteen (15) days
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.