ANNEX ''A"

REPUI]LIC OF IHE PHILIPPINES

DEF'ARTMENT OF FINANCE
BUREAU OF INTERNIAI. REVENUE

(Revenue Reglon No
-)
---
(Date)

Taxpayer's Nante
Adrr;ss XXXXXXX
Adress XXXXXXX
TIN XXXXXXXXXX

Sir r i'lirdam/Gentiemen.

This refers to your deficiency tax/es for Lhe taxable year *_-, detaris of which ate as follot'rrs

fTax
L nisessnrent I raxante
I
! tn
"' lr..-^
il I y..t SLrrcharge lnterest

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The l'i{oresaici cleficiency tax assessnlents wen: protested on and accepted by the Regional
Director who instructeci you to submit the necessary documents urithin sixty (60) days from the date of filing of your

prole sl.

However, based on ihe report submitk;d by the Revenue District Office, you {ailed io subnrit the requtred
clocunrents within the prescribed sixty-day periocl

Revenue Memorandunr Circular (RllC) No 57 2019 clated May 22, 2019 clarifyrng ceftain issues otr Tax
Arnnesty on Delinquencies under Revenue Regulations (RR)No 4 2019, Q&A 37 is quoted below

"Q37: Taxpayer protesfed the FAN and fhe R,egiona/ Directar accepfed ffie profest hui
directerl the taxpayer to sutrmlt fhe necessary documents within the sixty'day periad
reckonecl frorn fhe dafe of receipt of ttie FAfV. The taxpayer was nof able ta submit the required
clocuments. Are the tax liabilities consldered "delinquent accouflfs " due to taxpayer's failure
to submit the required documents?

A37: Yes. Slnce lhe taxpayer failed to submif the required docurnen{s within the slxty-day
period, the protesf cannot be considered a valid profesf and the assessmenf hecomes fina/,
executory and demandahle despite flle absence of the issuance af Final Decislon on Dlspufed
Assessment (FDDA)."

Your case falls squarely under this category and as clarified, has become final, executory and cienrandable.

ln relation thereto, please be informed that you are qualified to settle yourtax delinquencies ihru availment of
the Tax Antnesty Lrnder Republic ActNo. 11213 also known as the"Tax Amttesty Act", as implemented by Revenue
Regulations (RR) No 4-2019 Accordingly, you are encouraged to avail of the Tax Amnesty and settle yoLtr tax
clelinquencies at reduced amount based on the s;pecified rates in the aforesaid RR on or before April 23, 2020

You may consult the RDO where you are registen:d and the Regional Collectton Division of this Region
localed at and , respectively, during office hours, for furlher tnformation
RRNo 4-2019andRMCNo 57'20l9areposiedintheBlRwebsite,https:/lwww.bir.gov.ph,foryourreferr;nce

lVe highly appreciate your preferential attention on this matter

VLf\it]L
Very truly yours,

Regional Director

iiDs tuiaj i-