RR 7-2001/ 30-2002/ 8-2004/ 9-2013: COMPROMISE SETTLEMENT GR: SURCHARGE AND COMPROMISE PENALTIES ONLY

POWER: REB/NEB GROUNDS:

ALLOWED:
1. DELINQUENT ACCOUNTS (FINAL AND EXECUTORY)
2. ASSESSMENT CASES (AFTER ISSUANCE OF FAN/FLD)
UNDER ADMIN PROTEST
3. CIVIL TAX (ASSESSMENT) CASES DISPUTED BEFORE THE
COURT
4. COLLECTION CASES DISPUTED BEFORE THE COURT
5. CRIMINAL VIOLATION NOT FILED IN COURT
NOT ALLOWED:
1. WITHHOLDING TAXES
2. CRIMINAL CASES FILED IN COURT
3. DELINQUENT ACCOUNTS WITH APPROVED INSTALLMENT
4. RECON/REIN AND TP AGREED WITH REDUCED ASSESSMENT
5. FINAL AND EXECUTORY CASES FROM COURTS (DECIDED
CASES), STILL ALLOWED IF BASED ON FINANCIAL
INCAPACITY ONLY
6. ESTATE TAX, STILL ALLOWED IF DOUBTFUL VALIDITY ONLY
BASIS FOR COMPROMISE:
1. DOUBTFL VALIDITY [40% OF BASIC TAX]
a. JEOPARDY ASSESSMENT
b. ARBITRARY ASSESSMENT
c. FAILURE TO PROTEST DUE TO FAILURE TO
RECEIVE NOTICE/ LACK OF LEGAL BASIS
d. FAILURE TO PROTEST ON FAN/FLD WITH LACK OF
LEGAL BASIS
e. FAILURE TO PROTEST WITH CTA WITH LACK OF
LEGAL BASIS
f. BEO ASSESSMENT WITH PROOF OF LACK OF
LEGAL BASIS
g. QUESTIONABLE WAIVER AGAINST PRESCRIPTION
1. UNJUST/EXCESSIVE ASSESSMENT
a. WRONG VENUE FILING/PAYMENT
b. MISTAKEN PAYMENT DUE TO RO’S WRONG
ADVISE
c. DUE TO DIFFICULT INTERPRETATION OF LAW
2. ADMIN AND COLLECTION COST IS HIGH
3. TP IS DEAD WITH NO DISTRAINABLE PROPERTY
4. PRESCRIBED COLLECTION CASES
(#) DOCUMENTS REQUIRED
A. BIR FORM 2110
B. REQUEST LETTER WITH LEGAL AND FACTUAL BASIS
FOR REQUEST
C. WAIVER OF PRESCRIPTION
(!) REPORT ON EXCERCIS OF POWER TO COMPROMISE (REB & NEB)-
EVERY SIX MONTHS TO CONGRESSIONAL OVERSIGHT COMMITTEE
(!) 100% OF BASIC TAX SHOULD BE PAID PRIOR TO APPROVAL
RMO 20-2007: TAX REMEDIES
A. ABATEMENT
RDO > TWC > CIR
(!) 100% OF BASIC TAX SHOULD BE PAID PRIOR TO APPROVAL
B. COMPROMISE
RDO > TWG > REB/NEB > CIR (NEB)
(!) PAY COMRPOMISE OFFER BEFORE APPROVAL

(#) DOCUMENTS REQUIRED RMO 33-2018: AUTHORITY TO CANCEL ASSESSMENT (ATCA)

A. BIR FORM 2107 1. FOR PROTESTED FAN/FLD CASES ONLY
B. REQUEST LETTER WITH LEGAL AND FACTUAL BASIS a. REDUCED ASSESSMENT
FOR REQUEST b. COMPROMISE SETTLEMENT
C. WAIVER OF PRESCRIPTION i. INSOLVENCY
c. ABATEMENT
2. FINANCIAL CAPACITY [GR: 10% OF BASIC TAX] d. AMENSTY/CONDONATION
a. CORPORATION CLOSED/DISSOLVED [20% OF e. DECLARED ASSESSMENT AS NULL AND VOID
BASIC TAX] f. PRESCRIBED CASES
b. NON-OPERATING CORPORATION FOR 3 YEARS g. WRITE-OFF
OR MORE i. DEAD WITHOUT ANY PROPERTY
c. NON-OPERATING CORPORATION FOR LESS THAN ii. PERMANENT CESSATION
3 YEARS [20% OF BASIC TAX] iii. DISSOLUTION
d. 50% IMPAIRMENT ON ORIGINAL CAPITAL [40% iv. GPP WITH DEAD PARTNERS
OF BASIC TAX] v. AR/DA CASES BELOW 20K
e. NET WORTH DEFICIT (LIAB > ASSET) [20% OF GCRO
BASIC TAX] PRIORITES FOR SUMMARY REMEDIES
f. PURE COMPENSATION INCOME EARNER WITH 1. PRESCRIBING COLLECTION CASES WITHIN 1 YEAR
NO OTHER PROPERTIES AND SOURCE OF INCOME 2. RATE AND FRADULENT CASES
g. DECLARED BANKRUPT [20% OF BASIC TAX] 3. WITH MULTIPLE PROPERTIES
4. NO INTENTION TO PAY
(#) DOCUMENTS REQUIRED 5. OTHER DELIQUENT ACCOUNTS FROM RDOs
A. BIR FORM 2107 6. FALIURE TO PAY 2ND INSTALLMENTS
B. REQUEST LETTER WITH LEGAL AND FACTUAL BASIS
FOR REQUEST
C. WAIVER OF PRESCRIPTION
D. LASTEST FS FOR PREVIOUS 3 YEARS
E. CERTIFICATION OF MONTHLY SALARIES
F. SWORN STATEMENT OF NO OTHER INCOME
G. COPY OF ORDER OF BANKRUPTCY
H. CERT OF NO PROPERTY HOLDINGS
I. WAIVER ON SECRECY OF BANK DEPOSITS
J. SWORN OF NO TCC: NOT FINANCIAL INCPACITATED IF
WITH TCC

NEB- BASIC TAX ABOVE P500K, BELOW MINIMUM RATES (!) ALL NEB
DECISIONS NEED CONCURRENCE OF CIR
REB- BASIC TAX OF P500K AND BELOW, MINOR CRIMINAL
VIOLATIONS, WITHIN MINIMUN RATES

(!) PAY COMRPOMISE OFFER BEFORE APPROVAL

(!) REPORT ON EXCERCIS OF POWER TO COMPROMISE (REB & NEB)-

EVERY SIX MONTHS TO CONGRESSIONAL OVERSIGHT COMMITTEE

RR 13-2001/ 4-2012: ABATEMENT

POWER: CIR ONLY