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  1. Grant Thornton Philippines
  2. Alerts and Publications
  3. Technical Alerts
  4. Tax Alerts
  5. 2017
  6. Format for approval/denial of applications for compromise settlement and abatement of penalties

Tax Alerts

03 Feb 2017
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Format for approval/denial of applications for compromise settlement and abatement of penalties

Format for approval/denial of applications for compromise settlement and abatement of penalties

(Revenue Memorandum Order No. 03- 2017)

This Tax Alert is issued to inform all concerned on the format of the Certificate of Availment and Notice of Denial

Approval of applications for compromise settlement of deficiency taxes and abatement of penalties shall be issued a Certificate of Availment in the prescribed format which indicates the name and TIN of the taxpayer, the amoung approved, taxes and taxable year covered. 

Denied applications shall be issued a Notice of Denial with a note on the reason for the denial and the amount of taxes/penalties that the taxpayer still needs to pay within the 15 days from receipt of Notice. There is also a warning that, in case of non-payment, collection may be enforced through the summary administrative remedies under the law.

 

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RMO No. 3-2017
Download PDF [825 kb]
rich text with download pdf
Download PDF [825 kb]
Download PDF [825 kb]

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Annex A - COMPROMISE CERT OF AVAILMENT
application/vnd.openxmlformats-officedocument.wordprocessingml.document [85 kb]
rich text with download pdf
Annex A - COMPROMISE CERT OF AVAILMENT.docx [85 kb]
application/vnd.openxmlformats-officedocument.wordprocessingml.document [85 kb]

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Annex B - ABATEMENT CERT OF AVAILMENT
application/vnd.openxmlformats-officedocument.wordprocessingml.document [85 kb]
rich text with download pdf
Annex B - ABATEMENT CERT OF AVAILMENT.docx [85 kb]
application/vnd.openxmlformats-officedocument.wordprocessingml.document [85 kb]

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Annex C - Notice of Denial Compromise
application/vnd.openxmlformats-officedocument.wordprocessingml.document [90 kb]
rich text with download pdf
Annex C - Notice of Denial Compromise.docx [90 kb]
application/vnd.openxmlformats-officedocument.wordprocessingml.document [90 kb]

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Annex D - Notice of Denial Abatement
application/vnd.openxmlformats-officedocument.wordprocessingml.document [90 kb]
rich text with download pdf
Annex D - Notice of Denial Abatement.docx [90 kb]
application/vnd.openxmlformats-officedocument.wordprocessingml.document [90 kb]
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