RMC No. 52-2020 — Temporarily allows the filing via email of withdrawal of protest on Assessment Notices or Appeal on FDDA for purposes of Tax Amnesty

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE QUEZON CITY

Date: MAY 2 7 2020

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SUBJECT: FILING OF WITHDRAWAL OF PROTEST ON ASSESSMENT NOTICES DATED FEBRUARY 6, 2020 OR APPEAL ON FDDA VIA EMAIL FOR PURPOSES OF TAX AMNESTY, AMENDING AND SUPPLEMENTING RMC NO. 11-2020

TO: CONCERNED ALL INTERNAL REVENUE OFFICIALS, TAXPAYERS AND OTHERS

amended by RMC No. 11-2020. Disputed Assessment (FDDA) via electronic mail (e-mail) for purposes of tax amnesty as discussed under Q22 and Q23 of Revenue Memorandum Circular (RMC) No. 57-2019, as Assessment Notice (FAN)/Formal Letter of Demand (FLD) or appeal on Final Decision on Enhanced Community Quarantine (ECQ) and General Community Quarantine (GCQ), this Circular is hereby issued to temporarily allow the filing of the withdrawal of the protest on Final To provide relief to the taxpayer in view of the continuing implementation of the

National Office, electronic filing or online withdrawal shall be allowed under the following guidelines: Aside from the physical filing of withdrawal before the concerned Regional Office or the

1. The soft copy of the letter of withdrawal of the protest or appeal must be in PDF format. individually attached to the e-mail and signed by the taxpayer or his/her duly authorized representative.

In addition, the soft copy of the letter of withdrawal shall contain the scanned copy of the of the appropriate BIR Office, and marked as Annex A of the said letter. first page of the protest or appeal sought to be withdrawn, bearing the stamp "received"

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2. The said e-mail shall use the following format and addressed to the appropriate BIR Office:

To: [e-mail address of the appropriate BIR Office] From: [filer's e-mail address]

Taxpayer) filed before the (Name of BIR Office _i.e. RR No 1 -- Calasiao) Subject: Withdrawal of the Protest of FAN/FLD or Appeal on FDDA of (Name of

Summary of FAN/FLD / FDDA Date the Protest/Appeal was Filed: Name of the Filing Party: Name of the Taxpayer: Position of the Filer: Taxable Year: Body of the Email:

Reference No. Assessment No. I Tax Type Basic Tax Penalties Total

3. The document shall be deemed to have been filed on the date and time of receipt of the e mail. In such case, the e-mail and the letter withdrawal of the protest or the appeal shall be printed and attached to the docket accordingly by the BIR personnel/processor. 4. The e-mail containing the withdrawal of the protest or appeal must be addressed to the appropriate BIR Offices, to wit:

For withdrawal of Protests against FAN/FLD:

Revenue Region No. 4 CITY OF SAN Revenue Region No. 1 CALASIAO Revenue Region No. 3 TUGUEGARAO CITY FERNANDO, PAMPANGA Revenue Region No. 2 CORDILLERA ADMINISTRATIVE REGION Regional Office rr_2csu@bir.gov.ph rr_3csu@bir.gov.ph rr_4csu@bir.gov.ph rr 1csu@bir.gov.ph Email Addresses

MANILA Revenue Region No. 5 CALOOCAN Revenue Region No. 6 CITY OF CITY rr_5csu@bir.gov.ph rr_6csu@bir.gov.ph

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Revenue Region No. 7A QUEZON CITY rr_7acsu@bir.gov.ph

Revenue Region No. 7B EAST NCR rr_7bcsu@bir.gov.ph

Revenue Region No. 8A MAKATI CITY rr_8acsu@bir.gov.ph

Revenue Region No. 8B SOUTH NCR rr_8bcsu@bir.gov.ph

Revenue Region No. 10 - LEGAZPI CITY (Laguna-Quezon-Marinduque) (Cavite-Batangas-Mindoro-Romblon) Revenue Region No. 9B- LaQueMar Revenue Region No. 9A- CaBaMiRo rr_10csu@bir.gov.ph rr_9acsu@bir.gov.ph rr_9bcsu@bir.gov.ph

Revenue Region No. 19 DAVAO CITY Large Taxpayers Service Revenue Region No. 18 KORONADAL Revenue Region No. 17 BUTUAN CITY CITY Revenue Region No. 11 ILOILO CITY Revenue Region No. 12 BACOLOD Revenue Region No. 13 CEBU CITY Revenue Region No.15 ZAMBOANGA Revenue Region No. 16 CAGAYAN DE Revenue Region No. 14 EASTERN VISAYAS CITY ORO CITY rr_19csu@bir.gov.ph manuel.mapoy@bir.gov.ph rr_12csu@bir.gov.ph rr_14csu@bir.gov.ph rr_16csu@bir.gov.ph rr_17csu@bir.gov.ph rr_18csu@bir.gov.ph rr_13csu@bir.gov.ph rr_15csu@bir.gov.ph rr 11csu@bir.gov.ph

For withdrawal of Appeals against the FDDA:

Appellate Division Office hayle.bonilla@bir.gov.ph Email Address

5. Regular filing of papers or pleadings in connection with the protest or appeal pursuant to concerned BIR Offices shall no longer be allowed. existing rules and revenue issuances shall resume as soon as the ECQ or the GCQ is lifted, and the option for online filing of withdrawal of any protest or appeal before the

6. This Circular shall be made applicable throughout the entire country

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give this Circular as wide a publicity as possible. All internal revenue officers, employees, and others concerned are hereby enjoined to

ewsary

Commissioner of Internal Revenue CAESAR R. DULAY

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