(1)

January 4, 2008

REVENUE MEMORANDUM CIRCULAR NO. 002-08

SUBJECT : Circularizing the Formats and Contents of the Application

for Abatement Program and The Termination Letter
Specified as Annexes "A" and "B", Respectively, of
Revenue Regulations No. 15-2007

TO : All Internal Revenue Officers, Employees and Others

Concerned

For the information and guidance of all internal revenue officers, employees
and others concerned, publishing herewith are the formats and contents of the
Application for Abatement Program and the Termination Letter specified as
Annexes "A" and "B", respectively, of Revenue Regulations No. 15-2007.

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

(SGD.) LILIAN B. HEFTI

Commissioner of Internal Revenue

ANNEX A

APPLICATION FOR ABATEMENT PROGRAM

(Under Revenue Regulations No. _____)

______________
(Date)

The Commissioner of Internal Revenue

_______________________________
_______________________________
_______________________________

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 1
 Dear Sir/Madam :

Please consider this as an application for abatement under Revenue Regulations

No. ______. The following is/are my/our deficiency tax/es or assessment/s: aTCADc

Name of Taxpayer : _________________________________

Address : _________________________________
TIN : ______________________
Taxable Year Covered : ______________________

Assessment Notice No. : _________________________________

Type of Tax : _________________________________
Total Amount: _________________________________
Basic _________________________________
Surcharge _________________________________
Interest _________________________________
Compromise Penalty _________________________________
Status of the Case : _________________________________

Attached is the triplicate copy of Abatement Program Payment Form (BIR Form
No. 0618) reflecting payment of 100% of the basic tax due in the amount of
P____________.

Very truly yours,

_______________________________
Taxpayer/Authorized Representative
(Signature Over Printed Name)

_____________________
Position

Contact person/s:
Name: _______________________
Telephone No.: ________________
E-mail Address: ________________

ANNEX B

TERMINATION LETTER
(Abatement Program Under RR No. ______)

Case No. __________

____________

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 2
 (Date)

__________________
__________________
__________________

Sir/Madam :

This refers to your availment of the ADMINISTRATIVE ABATEMENT of all

penalties, surcharge and interest, pursuant to the provisions of Section 204 (B) of the Tax
Code, as amended, and implemented by Revenue Regulations No. _______, bearing on
your internal revenue tax liabilities, to wit; THDIaC

NAME OF TAXPAYER : _________________________________________

ADDRESS : _________________________________________
TIN : _________________________________________
ASSESSMENT NO. : _________________________________________
DATE OF ASSESSMENT : _________________________________________
PERIOD COVERED : _________________________________________
TAX TYPE : _________________________________________
BASIC TAX : _________________________________________
SURCHARGE : _________________________________________
INTEREST : _________________________________________
COMPROMISE PENALTY : _________________________________________
TOTAL AMOUNT DUE : _________________________________________
AMOUNT PAID : _________________________________________
BANK O.R. NO. : _________________________________________
BANK VALIDATION NO. : _________________________________________
BANK BRANCH : _________________________________________
ROR NO. (if applicable) : _________________________________________
RCO NAME (if applicable) : _________________________________________

In this connection, we are pleased to inform you that in view of your availment of
the aforesaid benefits granted under the special provisions of Section 204 (B) of National
Internal Revenue Code (NIRC), as amended, and its implementing rules and regulations,
and the payment of the total amount of __________________, representing ONE
HUNDRED PERCENT (100%) of the basic tax assessed under this ABATEMENT
PROGRAM, the tax liability stated above is hereby CLOSED and TERMINATED.

Very truly yours,

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 3
 Endnotes

1 (Popup - Popup)
Annex A
Annex B

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 4