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OPERATIONS MEMORANDUM ]\O. 49 - ean

TO All Revenue Officers. Emplor,ees and Others Concerned

SLIBJECT Clarification on the Issue Raised During the Assessment and

Collection Forum Regarding Protested Cases in Relations to
Tax Amnestl' on Delinquencies
rE0 g? fl$
I}ATE

This Operations Mernorandum is issued to address the concern lzrised during the
Assessment and Coilection Fomrn. parlicr.rlaril'on Iterl 37 of Revenue Memorandum Circular
(RMC) No. 57-2019 r'elative to the Claritlcation on Ceftain Issues in tl'ie Implementation of the
Tax Amnestl,ot.l Delilquelcies ttnder Republic Act No. 11213.

Under the aloresaid RMC. it u'as stated that if the taxpa.ver failed to strbr.r.rit the
necessarv docunrents to sr-rpporl its protest against the Finai Assessment Notice (FAN) u,itltin
i tire sixtlr-cia-v perioci ilom tire ciate of issuance of the FAN. the plotest cannot be considered a
d ' r,alid protest and the assessrnent becomes final, erecutor',v and demandable despite ti-re absence
of tire issuance of a Final Decision on Dispr"iied Assessment (FDDA).

On the other hand. RN4C No. i1-2014, r.vhich clanfles Revenue Regulations (RR)
No. 1 2-99. as arnetrded. plovides that lbr recluests lor reinvestigation, the taxpalrel shall sLrbnrit
al1 relevant stipporting documents in support of his protest rvithin sixti (60) days fi'om date of
li1ing of his letter of protest. otherrvise, the assessrr-rent shal1 become frnal. 'fhe tem "the
assessucnt shall becorne firal" means that the tailr,rre of the taxpal'er vl,hr> requested tbr a
reinvestigatior-r to submit all relevant supporting documents *'ithin the sixty (60)-dav period
shall lender the FLD/FAN "t'inal" by operation of iau,. l{ence. the taxpayer shali be barrccl
from clisilrting the correctness of the Irl,D/FAN b1, rhe introduction ol nerviv discor.erecl or
additional cvicience because it is deemed to have lost its chance to present llre evidence/s. 'fhe
BIi{ shali then denv thc reqLrest for reinvestigation tl-rroLrgh the issuance ol an FDDA.
'I'hcr
alror,e resulted to a question ou u iiether or not thcrc is still a ner:t] lor the issuance
of an IDDA as o1'April 21.2019. in case of ta>rpa1"er''s f-ailure to submit the lcclirirecl iJocr:ments
nithin the sixty-dar,pertod. 1br thc tax liabilitics to be considered "delincli-rcnt accounts" {br'
pllrl'roses o{'availing thc tax amnestl' on delir-rqr-rencies.

It must be strcssci tlr.rl l{N'{C No. I1 -Z|l4ploviclcs llr.r'L the lirilr:re o1'the taxpavcr'Lrl
subnrii all re icvant document:; u'ithin tirc sixtr'-da,v period, ,,r,hicir b1'thc r,,'av is reckoncd front
thc rlate of 111lng o1'thc protest anclnot on ti-ic clate olissr-rancc of FAN as rucniionecl in tire saicl
it\4( . shali rcitclerthe lrL.llil:'.,\N lrnal bv operatiot.r oi'lur',. -l]ic pfqilflbecou.i.is in.,,aiid:i;r,-1
'1
]i llili'-jlq ir,ialqil-\i!asjl-r,,i,-ell rr\s sLic11. tlrc assessn-rcrri i.,cconrcs ilnai. excuLll()r\. ait,,i
demandable uporl the lapse of the sixtl' (60)-da1' period. lr,ith or u'ithout the issuance ol an
FDDA. The fina1it.v of the assessment does not rest noi depend upon the issuance of an FDDA.

Thus. it is hereby clarified that for a taxpayer to avail of the tax amnesty on
delinquencies in relation to Item 37 of Rl\4C No. 57-2019. the follou,ing requisites must be
present:
a. The taxpayer duil' pro.rested the FLDIFAN through a request for
re i n l' e st i g ati o r"-re c on sid erati onI

b. The taxpal,er failed to submit all relevant documents in supporl of its protest
rvithin sixt,v (60) da-vs from date of liling of its protest; and
c. The sixty-da,v period to submit the required docurnents has lapsed ou or before
April2zl. 2019.

In vier,v of the fbregoing. all concerned are enjoined to compl.v u,itli the fb11ou'ing
poiicies:

1. Protested cases which are in the possession of the Assessment Division (AD) as of
April 24,2019 and falling under the above-mentioned requisites are al1 considered
"deliirquent accounts".

? A letfer. cioncd hrr flrc R,-oinnql J)irecfnr qlrall he iqqrrerl hv the AT-) fo fhe concerned
" J -^'-

taxpayer lollorving the template plovided hereof (Annex "A"). The letter cannot be
appealed since assessment becomes {inal. execr.rtor1,, and demandable upoll the lapse of
the sixty (60)-da,v period.

3. AD sha11 transmit to the Regionai Collection Division (RCD) irnmediately the list of
delincluent cases, including the case dockets, atter the letter in item 2 hereof was sent
individuaily to the concerned taxpayer and the cases \\,ere encoded or uploaded in the
Accounts Receivable Management System (AR\IS).

4. z\D iurnish the Assessment Service and the Collection Serr,ice rvith the above-
sha11
ntentioned list of delinqr,rent cases transmitted to RCD at the time of transmittal of case
dockets to said division.

5. The RCD/Reve111ie District Otfices (RDOs) sliall irclude these cases in the Certiflcate
of Tax Delinquencies in case the concerned taxpayer requested lor such. For this
pllrpose, the RCD shall cnsure that all RDOs under its jririsdiction are all provided i,vith
t1-re said information, for the latter to determine thai these cases were considered
"delir"rcluent accounts" r-Ls o f April 24. 2A 1 9 and not on the date of their uploadir-rg in the
AItVlS.

l;or stlict compiialt i:,:.

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