New policies on compromise/abatement applications

(Revenue Memorandum Order 4-2016, Jan 25, 2016)

Denial of applications for compromise settlement and abatement at the regional/LTS level shall be considered FINAL, without need to elevate to the NEB.  

The regions/LTS shall prepare the Notice of Denial which will be signed by the CIR without any further review by the National Evaluation Board.

The signed Notice shall be returned to the region/LTS for service to the taxpayer and for enforcement of collection of the outstanding liability.

In case the region/LTS recommended approval of the compromise/abatement, but which is found out later to be a case of simply passing on the resolution of a factual/legal issue to the NEB, the members of the recommending team will be given a demerit without prejudice to admin liabilities.

15 day processing period for the application, from receipt by the region/LTS

Applicability - shall not cover recommendations forwarded to NO as of Jan 29.

See the attached copy of the  below.