revenue_memorandum_order RMO No. 03-2017RMO No. 03-2017 2017-02-02

RMO No. 03-2017 — Amends further the prescribed format for the Certificate of Availment/Approval and Notice of Denial relative to Application for Compromise Settlement and/or Abatement of Penalties Digest | Full Text | Annex A | Annex B | Annex C | Annex D

Accounts Receivables Monitoring Division BUREAU`OF INTERNAL REVENUE Republic of the Philippines Department of Finance Quezon City

February 1, 2017

REVENUE MEMORANDUM ORDER NO. 3- 30/'7

SUBJECT: Availment / Approval and Notice of Denial Relative to Application Pursuant to Section 204 of the Tax Code, as Amended Amending Further the Prescribed Format for the Certificate of for Compromise .Settlement and / or Abatement of Penalties

TO All Internal Revenue Officers and Others Concerned

penalties shall be issued Certificate of Availment (CA) foilowing the prescribed format 'of Denial (ND) following prescribed format as per attached annexes "C" and "D as per attached Annexes "A" and "B", while denied applications shall be issued Notice All approved applications for compromise settlement and / or abatement of

Both CA and ND shall be included as accountable forms of the Bureau

This Order takes effect immediately.

a

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION FEB 0 2 2017 8:S0*AM. M Commissioner of Internal Revenue CAESAR R. DULAY :: 003373

RECEIVEM

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