RMO 35-95 Prescribing Procedures For Write-Off

(1)
February 7, 2014
REVENUE MEMORANDUM ORDER NO. 011-14
SUBJECT : Policies, Guidelines and Procedures in the Periodic

Clean-Up of Accounts Receivable/Delinquent Accounts
TO : All Internal Revenue Officers and Others Concerned
I. Objectives. — This Order is issued to:
1. Prescribe the policies, guidelines and procedures in the clean-up

of the Bureau's Accounts Receivable/Delinquent Accounts
(ARs/DAs) for purposes of:
a. Ascertaining the Bureau's correct inventory of ARs/DAs,

as well as the accuracy of the details thereof, and update
their respective status in the Accounts Receivable
Management System (ARMS), computer-aided AR/DA
files and/or manually-kept records, such as individual
index cards or ledgers, logbook, etc., whichever is
applicable;
b. Establishing the AR/DA profile by classifying each and

every AR/DA case according to specific source; and
c. Determining the levels of collectability of AR/DA cases

to harmonize the same with the Bureau's key
performance indicator under the Performance
Governance System;
2. Define the duties and responsibilities of all concerned Offices

relative to the periodic clean-up of ARs/DAs; and
3. Prescribe the necessary reporting requirements in the periodic

clean-up of AR/DA cases for review and monitoring purposes.
II. Definition of Terms. — In applying the provisions of this Order, the
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 1
terms herein provided are defined as follows:
1. Accounts Receivable/Delinquent Account (AR/DA) — refers to

the amount of tax due from a taxpayer who failed to pay the
same within the time prescribed for its payment.
This unpaid amount may arise from:
a. self-assessed tax liability, as defined under Item II.20

hereof; or
b. deficiency assessment issued by the Bureau, which

became final and executory due to any of the following
applicable instances:
b.1 Failure to file a request for

reinvestigation/reconsideration within thirty (30)
days from receipt of the Final Assessment Notice
(FAN);
b.2 Failure to submit documents in support of the

request for reinvestigation within sixty (60) days
from filing of the request;
b.3 Failure to appeal to the Court of Tax Appeals

(CTA) within thirty (30) days from receipt of the
decision denying the request for
reinvestigation/reconsideration or in case of
inaction on the part of the Bureau, from the lapse
of the one hundred eighty (180) days from the
submission of the required documents;
b.4 Failure to appeal CTA's decision on the case with

the higher court as a result of which the decision
became final and executory; and
b.5 Decision/Resolution by the CTA/Supreme Court

(SC) in favor of the BIR which became final and
executory.
2. AR/DA Case — refers to a tax liability by the taxpayer

determined on a per tax type and per taxable period basis. For
this purpose, an AR/DA docket may consist of more than one
(1) AR/DA case.
3. AR/DA Docket — is a compilation of documents pertaining to
the taxpayer's tax liability including, but not limited to, the Final
Assessment Notice (FAN) and Formal Letter of Demand (FLD)
emanating from field audit, pre-audit, no-contact audit, or
assessments arising from third-party information (e.g., RELIEF
LN, TRS LN, etc.); Collection/Reminder Letter/Tax Return
showing the amounts of the unpaid tax liability involved, and
such other pertinent documents in support of the tax arrears.
4. AR/DA History Sheet (AHS) (formerly called Case History

Sheet) — a document showing the actions taken on the case by
the concerned Revenue Officer (RO) handling the AR/DA case
(Annex "A"). This is regularly updated by the concerned RO
handling the AR/DA docket/case every time an enforcement
action has been undertaken thereon to provide easy reference in
the preparation of the Monthly AR/DA Status Report.
5. ARs/DAs for Write-Off — refers to an accounts receivable or

delinquent account where write-off or cancellation may be
effected due any of the following circumstances;
a. The five-year prescriptive period for the collection of the

AR/DA case has already prescribed and such fact has
been confirmed by the Committee on Prescribed
Assessment/Collection cases that was created for this
purpose;
b. The taxpayer has been declared insolvent by a competent

Court in a final and executory judgment;
c. The individual taxpayer is deceased and no distrainable

or leviable assets could be found;
d. The taxpayer is a corporation which was verified to have

permanently ceased operations, or dissolved, either
through voluntary or involuntary dissolution, with no
distrainable or leviable properties found, and its
subscribed shares of stock have been fully paid.
e. The taxpayer has availed of the benefits of the Tax

Amnesty Law under Republic Act No. 9480 with a
Certification of Compliance issued by the Deputy
Commissioner for Operations, as recommended by the
Task Force on Tax Amnesty, pursuant to Operations
Memorandum No. 11-12-005 dated December 20, 2011.
f. A decision was rendered by a competent Court that the

AR/DA case is uncollectible and the same has become
final and executory; EACTSH
g. The taxpayer is a general partnership and individual

partners are declared insolvent; and
h. The taxpayer is a general partnership and the individual

partners are deceased with no distrainable and leviable
properties.
In the event, however, that there are properties registered under

the name of individual taxpayer's spouse, the AR/DA case could
not be automatically classified as candidate for write-off unless
thorough verification has been undertaken and it was
determined that the properties are the exclusive properties of the
spouse.
For long outstanding AR/DA cases not specifically falling

under any of the above-enumerated instances but the costs to be
incurred for the collection of these accounts are considered
higher than the unpaid values of these AR/DA cases may be
written-off pursuant to the guidelines and policies that will be
covered in a separate revenue issuance upon completion of the
AR/DA clean-up process and the determination of the AR/DA
inventory profiles of each and every RDO/Office.
6. Authority to Cancel Assessment (ATCA) — refers to a document

issued and approved by a duly authorized revenue official as
proof of the cancellation of the delinquent account of the
taxpayer due to any of the following:
a. Assessments which have been declared null and void by

a competent court in a final and executory judgment or
covered by a final administrative decision by duly
authorized revenue official, after the conduct of a
thorough evaluation of the factual and legal bases
therefor, as defined under Revenue Regulations No.
12-99 ;
b. AR/DA cases which are covered by the taxpayer's valid
availment of the benefits of Tax Amnesty;
c. Tax liabilities which were the subject of approved

applications for abatement of penalties or compromise
settlement pursuant to existing policies and guidelines;
d. Prescribed collection cases as determined by the

Committee on Prescribed Collection Cases;
e. Tax liabilities considered uncollectible and approved for

write-off; and
f. Other circumstances requiring the issuance of the said

document as defined under Section II.5 of this Order.
7. Cannot Be Located Taxpayer (CBL) — are taxpayers included

in the BIR's database of registered taxpayers but whose
addresses and/or whereabouts have become doubtful and/or
undetermined during ocular inspection and/or service of
Assessment Notices (PANs/FANs), Demand Letters, Collection
Notices and such other BIR correspondences; that despite
exertions of all possible efforts to locate the taxpayer, the same
remains futile; and that such failure to locate or unreasonable
absence of the taxpayer in the registered address or place of
business has been duly certified by the Barangay Chairman
having jurisdiction over the place of business and any one (1) of
the concerned government offices or non-government
organizations with direct knowledge on the taxpayer's business
operations such as, but not limited to, Business Permits and
Licensing Division of the Local Government, City or Municipal
Assessor's Office, Securities and Exchange Commission,
Department of Trade and Industry, Philippine Constructors
Association, Homeowner's Association, Building
Administrator, etc.
Provided, however, that a delinquent taxpayer who has

properties registered under his name, or with current
transactions with other persons based on the Bureau's
third-party information database, cannot be considered a "CBL
taxpayer".
8. Closed AR/DA Case — a tax liability which has already been

settled through any of the following modes, where the
corresponding case docket has been transmitted to the Records
Division or the Regional Administrative Division for
safekeeping and reflected as closed in the Updates of AR/DA
(Annex "B" of Operations Memorandum No. 3-2013 dated
April 15, 2013):
a. Full payment of the total amount due inclusive of all

applicable penalties incident to delinquency;
b. Partial payment of the total amount due with an approved

Authority to Cancel Assessment (ATCA) signed by
authorized Official under Revenue Delegation Authority
Order (RDAO) No. 6-2001 arising from:
b.1 Duly approved application for abatement of

penalties; or
b.2 Duly approved application for compromise

settlement pursuant to Section 204 of the Tax
Code.
c. Availment of the Tax Amnesty Law under Republic Act

(RA) No. 9480 with a Certification of Availment issued
by the Deputy Commissioner for Operations, as
recommended by the Task Force on Tax Amnesty,
pursuant to Operations Memorandum No. 11-12-005
dated December 20, 2011 and the corresponding ATCA
has already been issued and approved by the duly
designated approving authority;
d. Full cancellation of the total tax liabilities due to an

approved recommendation to write-off the same because
of the prescription of the Bureau's right to collect under
the Statute of Limitation and for such other reasons
stated under II.5 hereof;
e. Full cancellation of the total tax liabilities due to an

adverse decision by a competent court which became
final and executory and an ATCA has already been
issued and approved; and
f. Full cancellation of the tax liabilities due to a ruling that
is final and executory declaring the assessment as "null
and void" under the existing rules and regulations (i.e.,
Revenue Regulations No. 12-99, etc.) and an ATCA has
already been issued and approved.
9. Dishonored Checks — refers to a check drawn by the taxpayer

and used for the payment of tax liability but was subsequently
denied payment by drawee-bank due to taxpayer's insufficiency
of funds in his/her/its bank accounts, accounts closure, or for
any other reason for non-acceptance thereof.
10. Execution of Warrant of Distraint and Levy — this refers to the

implementation of the administrative and judicial remedies in
the enforcement of collection of delinquent tax liabilities by a
duly authorized Revenue Officer/Official of the Bureau.
For this purpose, a WDL is considered executed when the

Seizure Agent (SA) has served any or all of the following
notices to the concerned person or entity that has possession of
the garnishable/leviable/distrainable properties of the delinquent
taxpayer, depending on the circumstances surrounding the case:
a. Warrant of Garnishment (for cash in bank, shares of

stocks, bonds and bills, trades and non-trade receivables
and other garnishable properties as defined under Section
207 (A) of the Tax Code);
b. Notice of Levy (for real properties); and
c. Notice of Actual/Constructive Seizure (for personal

properties, such as furnitures and equipment, stocks in
trade, and other distrainable properties as defined under
Section 207 (A) of the Tax Code).
In case the concerned entities to whom the notices were served

upon have confirmed existence of distrainable and/or leviable
properties, and the value/s of which is/are enough to satisfy the
taxpayer's delinquent accounts, including the delinquency
penalties and expenses related to seizure, maintenance and
disposition of the levied/distrained properties, the service of the
Notice of Tax Lien or Notice of Encumbrance shall be deemed
complete execution of the WDL.
In the event that there is no property to be distrained and/or
levied, and/or the total value of the levied and/or distrained
properties is not enough to fully satisfy the taxpayer's
delinquent accounts, including the delinquency penalties and
expenses related to seizure, maintenance and disposition of
levied/distrained properties, the WDL can already be considered
as executed and the AR/DA case, after the disposition of the
levied/distrained properties, can be placed under the suspense
file.
11. Financial Hardship — refers to a condition that is either

temporary or permanent in nature and may be experienced by a
delinquent taxpayer that could adversely affect the satisfaction
of his basic needs that prevents him to immediately settle
his/her/its tax liabilities.
For this purpose, true basic needs refer to reasonable provision

for subsistence such as food, shelter, clothing, and health, that
could not be dispensed with, to afford the taxpayer a decent or
modest living condition. In the case of a non-individual
taxpayer, on the other hand, a true financial hardship is
manifested by the taxpayer's inability to meet necessary
business expenses such as salaries of employees, payment of
purchases of goods and services necessary for the continued
operation of the business, repayments of business-related loans
that resulted to the foreclosure of substantially all its properties
or assets, etc., that would disrupt the taxpayer's business
operations. Furthermore, a true financial hardship can be
supported by, among others, the taxpayer's audited financial
statements showing financial incapacity due to impairment of
capitalization or negative networth as defined under Revenue
Regulations No. 30-2002 , as amended, or issuance of a final
and executory decision by the competent court declaring the
taxpayer as bankrupt or insolvent.
12. Financial Inconvenience — refers to a condition that is either

temporary or permanent in nature and may be experienced by a
delinquent taxpayer which prevents him from the continuous
enjoyment of luxurious lifestyle that can be given-up without
impairing the satisfaction of the delinquent taxpayer's basic
needs as defined in the immediately preceding paragraph.
For this purpose, a mere financial inconvenience refers to a
condition wherein an individual taxpayer is prevented from
meeting expenses such as, among others, dining in fine
restaurants, taking domestic and foreign travel and tours for
leisure purposes, sending children to exclusive schools,
acquiring another house in addition to the family home, etc. In
the case of non-individual taxpayer, on the other hand, financial
inconvenience refers to the taxpayer's inability to provide fringe
benefits to executive officials, to acquire luxury vehicles for use
by top officials, to conduct business meetings and conferences
in posh venues, etc.
13. General Control Ledger (GCL) — is a master control device

required to be maintained and regularly updated by all offices
handling AR/DA dockets, which shows their respective actual
AR/DA inventory, as well as the accuracy of the details thereof,
at the end of each given month. The said device is always
accompanied by updates on ARs/DAs which reflect the new
accounts created for the month, the accounts transferred to/from
other Offices and the accounts that were closed due to payments
or issuance of ATCAs, etc.;
14. Insolvency/Bankruptcy — It is a condition when a delinquent

taxpayer could no longer settle his/her/its debts inasmuch as
his/her/its assets are insufficient for the payment thereof due to
permanent cessation of business operations and prolonged loss
of income. This condition should be declared by a competent
court in a final and executory judgment that such person or
entity is in a state of insolvency or bankruptcy.
15. Monthly Report on Taxes Assessed (BIR Form 40) Unprotested

— is a report prepared by the Regional Assessment Divisions,
the Enforcement Service and the Large Taxpayers Service
(LTS) which shows the details of the FANs issued and
served/mailed to concerned taxpayers, which became final and
executory due to taxpayer's failure to validly protest the same
within the prescribed thirty (30)-day period;
16. Pending AR/DA Case — refers to a tax liability of a taxpayer,

the covering docket of which is still in the possession of the
concerned office/official for collection enforcement awaiting
necessary and appropriate actions prior to transmission thereof
to the Records Division or the Regional Administrative
Divisions, as the case may be, for safekeeping and future
reference, and/or the same has not yet been reported to the
Accounts Receivable Monitoring Division as a closed case in
the monthly updates of AR/DA cases as attachments to the GCL
report.
17. Permanent Cessation of Business — it is a condition when the

individual taxpayer has permanently stopped the operations of
his business with proper tax clearances issued by the concerned
RDO having jurisdiction over the taxpayer and by the
concerned Permits and Licensing Division of the
City/Municipality where the taxpayer is conducting business.
For individual taxpayer with multiple businesses, however, the
cessation of operations of one registered business shall not be
considered as a permanent cessation of business by the
individual taxpayer/owner.
For non-individual taxpayer, this condition must be duly

supported by the document prescribed under item III.10 of this
Order.
18. Potentially Collectible ARs/DAs — refers to pending ARs/DAs

which are not eligible for write-off or to be placed under the
suspense AR/DA file under the existing criteria; hence, can still
be collected, either fully or partially, through the enforcement of
collection remedies.
19. Prescribed AR/DA Case — refers to an account receivable or a

delinquent account where the Statute of Limitations to collect
has already lapsed without the proper execution by the
authorized representatives of the Bureau of the administrative
remedies and no valid Waiver of the Statute of Limitation for
Collection has been executed by the concerned taxpayer and
duly accepted by the concerned BIR official under the existing
rules and regulations. An AR/DA case cannot be considered as
"prescribed" when any of the circumstances suspending the
running of the prescriptive period to collect provided under
Section 223 of the Tax Code exists. However, the AR/DA
case could not be considered "prescribed" unless the Committee
on Prescribed Cases has confirmed that the AR/DA case has
actually prescribed.
20. Self-Assessed Tax Liability — refers to a tax liability resulting
from any of the following:
a. Dishonored check (check used to pay the tax liability but

was later dishonored by the concerned depository bank
of the delinquent taxpayer);
b. Tax due per return filed by taxpayers who failed to pay

the same within the time prescribed for its payment; and
c. Non-payment of the 2nd installment due from individual

taxpayers who availed of installment payments of
income tax under Sec. 56 (A) (2) of the Tax Code, as
amended.
21. Suspense ARs/DAs — refers to accounts receivable or

delinquent accounts which could not be collected at the moment
or are considered as temporarily not collectible (TNC) due to
any of the following circumstances:
a. The individual taxpayer is serving life imprisonment and

has no distrainable or leviable properties; TDcHCa
b. The individual taxpayer is suffering from a lingering

disease and has no distrainable or leviable properties;
c. The taxpayer is a corporation which was verified to have

permanently ceased operations or has been officially
dissolved, no Warrant of Distraint and Levy was served,
its subscribed shares of stock have not been fully paid,
and the whereabouts of its stockholders could not be
located;
d. A foreign national who came to the Philippines as a

consultant or who has engaged in business in the
Philippines, and has been verified to have left the
country after the completion of the project/permanent
cessation of the business, and has not returned since
then;
e. The individual taxpayer is out of the country over a long

period of time and without certainty of any intention to
go back to the Philippines and has no distrainable or
leviable properties;
f. The taxpayer was tagged with a "Cannot Be Located

(CBL)" status pursuant to existing rules and regulations
and has no distrainable or leviable properties;
g. When no property of the taxpayer could be located

despite the issuance and execution of the Warrant of
Distraint and/or Levy (WDL);
h. When the Commissioner or any of his authorized

representative is prohibited from enforcing the collection
remedies due to an Order issued by the competent court
and the taxpayer has complied with all the legal
requirements such as, but not limited to, the posting of a
continuing surety bond until the court has rendered its
final decision on the case;
i. The taxpayer is a general partnership where the

individual partners are serving life imprisonment and has
no distrainable or leviable properties;
j. The taxpayer is a general partnership and the individual

taxpayers are suffering from a lingering disease and has
k. The taxpayer is a general partnership and the individual

partners are out of the country over a long period of time
and have no intention of going back to the Philippines
and have no distrainable or leviable properties;
l. The taxpayer is a general partnership and the individual

partners could not be located and have no distrainable
and leviable properties; and
m. The taxpayer is a partnership which was verified to have

permanently ceased operations or has been officially
dissolved, no WDL was served, and the whereabouts of
its partner could not be located.
Where any of the aforementioned conditions exists, the running

of the five (5)-year prescriptive period for the collection thereof
shall be suspended.
22. Uncollectible ARs/DAs — refers to delinquent accounts where
the current prospect of collection is either nil or zero (for
ARs/DAs eligible for write-off) or are temporarily considered
as not collectible (for suspense ARs/DAs).
III. Policies and Guidelines. — In the clean-up of the ARs/DAs, the

following policies and guidelines must be observed:
1. The policies and procedures herein prescribed shall be applied

to all outstanding AR/DA dockets being handled by the
following BIR offices:
a. Regional Office
a.1 Assessment Division (AD)
a.2 Collection Division (CD)
a.3 Legal Division (LD)
a.4 Special Investigation Division (SID)
a.5 Revenue District Offices (RDOs), excluding the

RDOs in Metro Manila where the Centralized
Arrears Management Project was piloted in their
respective Regional Collection Division pursuant
to Operations Memorandum No. 13-03-001 dated
March 12, 2013
b. Collection Service
b.1 Accounts Receivable Monitoring Division

(ARMD)
c. Legal Service
c.1 Appellate Division (APP)
c.2 Law Division (LAW)
d. Large Taxpayer Service
d.1 Large Taxpayers Collection Enforcement

Division (LTCED)
d.2 Large Taxpayers Regular Audit Division 1 to 3
(LTRAD 1 TO 3)
d.3 Large Taxpayers Excise Audit Division 1 and 2

(LTEAD 1 and 2)
d.4 Large Taxpayers Divisions (LTDs)
e. Enforcement and Advocacy Service
e.1 Litigation Division (LD)
e.2 Prosecution Division (PD)
e.3 National Investigation Division (NID)
2. To determine the AR/DA inventory profile of each office

handling AR/DA cases, physical count of AR/DA dockets in
their respective possession must be conducted within thirty (30)
days from the effectivity of this Order.
3. All Offices handling ARs/DAs shall regularly update the entries

in the AR/DA History Sheet (AHS) [formerly called "Case
History Sheet"] (Annex "A") on each and every AR/DA docket.
The Head of Office shall ensure that each and every AR/DA
docket shall contain AHS. Otherwise, he shall require the
Seizure Agents to accomplish and regularly update the same.
4. AR/DA docket/case to be recommended for write-off or

suspense must be appended with duly accomplished checklist
(Annex "B"). All the necessary documents indicated under items
III.8 and III.10 of this Order to support the said checklist must
be submitted and attached to the docket of the report for
purposes of reviewing and evaluating the propriety of the
recommendation for the write-off or tagging of an AR/DA case
under the "suspense" classification, as the case may be.
5. Potentially collectible ARs/DAs shall be evaluated to determine

the degree of collectability (whether high, medium, low or nil).
The degree of collectability shall be determined using a
point-system approach based on pre-determined parameters and
criteria as prescribed in the herein attached guidelines (Annex
"C").
6. In establishing the AR/DA profile of the Bureau, all AR/DA
cases shall be classified using alpha numeric code based on the
attached AR/DA Classification Codes (Annex "D"). The
guidelines (Annex "E") on how the appropriate code shall be
determined must be strictly and accurately followed.
7. In determining whether the collection of an AR/DA case has

already prescribed, the following are the guidelines in
determining the five (5)-year prescriptive period of collection:
a. In case of AR/DA arising from self-assessed taxes, the

counting of the five (5)-year prescriptive period of
collection shall be reckoned as follows:
a.1 For unpaid second installment — the prescribed

due date for the payment of second installment of
income tax per Annual Income Tax Return (BIR
Forms 1700 or 1701) filed by the delinquent
individual taxpayer;
a.2 For unpaid tax due per return — the prescribed

due date for the payment of the particular tax type
or the date of filing of the tax return, if the same
was filed beyond the prescribed due dates,
whichever comes later; (refer to the existing RMC
regarding the counting of the prescriptive period
for tax cases with leap year within it)
a.3 For dishonored check — the prescribed due date

of the tax return filed where the covering check
was used as payment or date of actual payment,
whichever comes later.
b. In case of AR/DA emanating from the issuance of FAN,

the counting of the five-year prescriptive period of
collection shall be reckoned from the lapse of the thirty
(30) days granted to the taxpayer to settle the tax
liabilities. The thirty day-period is counted from the date
of receipt of the FAN by the taxpayer as reflected in the
acknowledgement portion of the FAN and the Demand
Letter (in case the assessment was personally served
upon the taxpayer) or the date indicated in the Return
Card that was acknowledged by the recipient of the FAN
and Demand Letter (if the assessment notice was sent
thru the postal services). In the absence of the Registry
Return Card, the date of mailing of the FAN plus an
additional ten (10) days allowance for the delivery of the
FAN by the postman, shall be used as the reckoning date.
In case of FAN which was protested and subsequently

granted re-investigation/reconsideration but the complete
documents necessary for the re-investigation was not
submitted within the prescribed sixty (60)-day period, the
counting of the five-year prescriptive period to collect
shall start with the lapse of the sixty (60)-day granted for
the submission of requisite documents.
c. The running of the five (5)-year period within which to

collect the delinquent account shall be suspended for the
period during which the Commissioner is prohibited
from commencing the execution of the summary
remedies, such as the following:
c.1 When the taxpayer cannot be located in the

address given by him in the filed tax return, or in
duly filed BIR Registration Update Form (BIR
Form 1905) timely received by the concerned
RDO, in case the taxpayer has effected change of
address; However, if the taxpayer duly notified
the Bureau of the change of address and yet the
FAN was issued in the old address, the running of
the five-year prescriptive period shall not be
suspended.
c.2 When the warrant of distraint and levy was duly

served to the taxpayer or his duly authorized
representative but no property could be located or
the value of the property located is not enough to
fully satisfy the taxpayer's delinquent accounts,
including delinquency penalties, as evidenced by
a certification issued by concerned person or
entity to whom the WG was served or to whom
the SA verified the existence of property of the
concerned delinquent taxpayer;
c.3 When the taxpayer is out of the country and

without certainty or any intention to go back to
the Philippines; and
c.4 When the delinquent taxpayer has executed a

valid Waiver of the Defense of Prescription
pursuant to the existing rules and regulations.
The concerned Head of Office shall be responsible in

ascertaining, on a regular basis, whether or not, the
aforesaid conditions still exist; otherwise, the counting of
the five (5)-year prescriptive period within which to
collect the delinquent account shall continue to run. CHDTIS
8. All AR/DA cases which are: (a) fully settled including the
attendant delinquency penalties; (b) with approved application
on abatement of penalties; (c) with approved compromise
settlement application; and (d) with approved recommendation
for write-off, with duly issued Authority to Cancel Assessment
(ATCA) in accordance with Revenue Delegation Authority
Order (RDAO) No. 6-2001, if applicable, must be forwarded to
the Records Division and or Administrative Division, as the
case may be, for safekeeping and future reference.
An AR/DA case classifiable as a "Suspense AR/DA" under

Section II.21 of this Order shall be merely reclassified from
active to inactive account status so that resources can be
focused on collectible accounts. Unless subsequent events and
circumstances occur that merit the reclassification of the
AR/DA case from a "Suspense AR/DA" to "AR/DA for Write
Off" status pursuant to Section II.5 of this Order, the same must
not be written off. Furthermore, the said account continues to
accrue delinquency interests and penalties; and it can be
reactivated to an "Active" status at any time depending on the
current circumstances surrounding the AR/DA case.
Before an AR/DA case can be tagged with a "Suspense

AR/DA" status, thorough verification must first be made to
ascertain that the delinquent taxpayer does not have, in reality,
sufficient assets to pay the tax liability. However, extreme
caution must be exercised in determining the temporary
incapacity of the delinquent taxpayer to pay the tax. The
decision to treat the account as a "Suspense AR/DA" must be
based on financial hardship and not merely financial
inconvenience. To report an account as a "Suspense AR/DA",
the decision must be supported by documentary evidences of
the taxpayer's current financial condition and/or status. For this
purpose, the following documents, among others, shall form
part of the documentary requirements for any AR/DA case
recommended for tagging with a "Suspense AR/DA" status:
Reason for Supporting Events to be

Account Documents Monitored
Suspension
The individual taxpayer Certification from the Land When the taxpayer will
is serving life Registration Authority be released from prison
imprisonment and has no (LRA) that the taxpayer has
distrainable or leviable no distrainable or leviable When the taxpayer or
properties properties spouse is selling/
acquiring the properties
Certification from the
Bureau of Jail Management When there exists current
and Penology, together with transactions of the
a copy of the court decision, taxpayer or spouse based
that the concerned taxpayer on the third-party
is still serving a sentence of information database of
life imprisonment the BIR
The individual taxpayer Medical Certificate issued When the taxpayer

is suffering from a by a Government Physician recovered from lingering
lingering disease and has that the concerned taxpayer illness
no distrainable or is incapable of earning a
leviable properties living due to a lingering When the taxpayer or
disease/illness. spouse is selling/
acquiring the properties
Certification from the Land

Registration Authority When there exists current
(LRA) that the taxpayer has transactions of the
no distrainable or leviable taxpayer or spouse based
properties on the third-party
information database of
the BIR
The taxpayer is a SEC certification of the When there is

corporation which was taxpayer's registration information of the
verified to have whether revoked/dissolved physical presence of the
permanently ceased or an update regarding stockholders of the
operations or has been permanent cessation of corporations in the
officially dissolved, no business provided that the country
Warrant of Distraint subscribed capital stock have
and/or Levy was served, been fully paid When the taxpayer is
its subscribed shares of selling/acquiring
stock have not been fully Certification of Non- properties
paid, the whereabouts of Residency of the concerned
its stockholders could not Corporation's stockholders When there exists current
be located, and no issued by the Barangay transactions of the
leviable or distrainable Chairman which has corporation based on the
properties under the jurisdiction over their last third-party information
name of the corporation known address database of the BIR
could be found

Registration Authority
(LRA) that the taxpayer has
no distrainable or leviable
properties
Certification from Business

License and Permits Division/
Office of the concerned Local
Government Unit (LGU) on
the corporation's non-renewal
of business permits
A foreign national who Certification from the When there is

came to the Philippines Bureau of Immigration and information of the return
as a consultant or who Deportation (BID) that the of the foreign national in
has engaged in business concerned taxpayer has left the country and the
in the Philippines, and the country and that there verification of his
has been verified to have was no record that he/she has physical presence or
left the country after the returned to the country, if location.
completion of the taxpayer is abroad or a
project/permanent foreigner When the taxpayer is
cessation of the business, selling/acquiring
and has not returned Certification from Business properties
since then License and Permits
Division/Office of the When there exists current
concerned Local transactions of the
Government Unit (LGU) on foreign national based on
the foreigner's non-renewal the third-party
of business permits information database of
the BIR
The individual taxpayer Certification from the When there is

is out of the country over Bureau of Immigration and information of the return
a long period of time and Deportation (BID) that the of the taxpayer and the
without certainty of any concerned taxpayer has left whereabouts of the
intention to go back to the country and that there taxpayer was found
the Philippines and has was no record that he/she has
no distrainable or returned to the country, if When the taxpayer is
leviable properties taxpayer is abroad selling/acquiring
properties

Registration Authority When there exists current
(LRA) that the taxpayer has transactions of the
no distrainable or leviable taxpayer or spouse based
properties on the third-party
information database of
Certification from Business the BIR
License and Permits
Division/Office of the
concerned Local
Government Unit (LGU) on
the taxpayer's non-renewal
of business permits
The taxpayer was tagged Certification from the When the taxpayer
with a "Cannot Be Collection Programs (including spouse if
Located (CBL)" status Division that the taxpayer is individual taxpayer)
pursuant to existing rules a stop filer and tagged as resurfaced with
and regulations and has cannot be located status indication of existence of
no distrainable or leviable and distrainable
leviable properties Certification from the Land properties
Registration Authority
(LRA) that the taxpayer has When the taxpayer
no distrainable or leviable (including spouse if
properties individual taxpayer) is
selling/acquiring
Certification from the properties
Barangay of the taxpayer's
last known residence, that When there exists current
his/her/its whereabouts is transactions of the
unknown; taxpayer (including
spouse for individual
taxpayer) based on the
third-party information
database of the BIR
When no property of the Certification from the Land When there is

taxpayer could be located Registration Authority information of the
despite the issuance and (LRA) that the taxpayer has existence of real and
execution of the Warrant no distrainable or leviable personal properties of the
of Distraint and/or Levy properties delinquent taxpayer
(WDL)
When the Commissioner Certified true copy of Court When the court already
or any of his authorized decision/order declared the resumption
representative is of the period to enforce
prohibited from collection of the tax or
enforcing the collection the temporary restraining
remedies due to a Court order or preliminary
decision injunction has been lifted
Taxpayer is a general Supporting documents Monitoring of events

partnership which was applicable to corporation applicable to corporation
verified to have shall apply shall be observed
permanently ceased
operations or has been
officially dissolved, no
WDL was served,
whereabouts of partners
could not be located and
has no leviable or
distrainable assets

partnership which could applicable to corporation applicable to corporation
not be located and/or has shall apply shall be observed
no leviable or
distrainable assets

partnership and the required under individual applicable to individual
individual partners have taxpayers will apply taxpayers shall be
no distrainable or observed
leviable properties and
they:
1. are suffering from a

lingering disease; or
2. are serving life

imprisonment; or
3. could not be located
The decision to place an account in "Suspense AR/DA" status

shall be subject to prior approval of the head of the Office
handling the account. In the course of the review of the
recommendation to classify any AR/DA account under the
"Suspense AR/DA" status, the thoroughness of the
investigation/verification must be determined by the reviewing
officials to ensure that financial hardship conditions really exist
before approving a recommendation to declare an account as
temporarily uncollectible. For this purpose, a Suspense AR/DA
Form (Annex "B") must be accomplished to serve as guide for
all the concerned offices to ensure that the necessary
documentations are fully captured and the same shall form part
of the pertinent AR/DA case docket.
Periodic monitoring of the cases with "Suspense AR/DA" status

must be made by the concerned office handling the account. If it
is determined that an account may be collectible at a future date
due to changes in the taxpayer's financial status, or the
delinquent taxpayer has resurfaced and can be untagged as a
"CBL" taxpayer, or occurrence of any event that alters the
uncollectibility of the AR/DA, the AR/DA account can already
be reverted to a "Pending AR/DA" status.
Only AR/DA cases covered by WDLs that have been duly

served and executed and no leviable or distrainable properties
were found shall be eligible for classification under "Suspense
AR/DA" so that prescription of the Bureau's right to collect
could not be invoked by the taxpayer once these accounts were
reactivated to "Pending AR/DA" or "Potentially Collectible
AR/DA" status.
A masterlist of AR/DA dockets placed under the suspense files

must be maintained and shall be evaluated on a quarterly basis.
Upon discovery of any transaction of the subject taxpayer, or
occurrence of events that merits the reactivation of the AR/DA
cases to "Pending AR/DA" or "Potentially Collectible AR/DA"
status, the AR/DA case shall be removed from the suspense
files, and the resumption of collection enforcement actions
should be immediately undertaken on the case. CcaDHT
9. AR/DA cases recommended for write-off due to prescription

shall be handled by a Committee on Prescribed Cases which
shall be created for this purpose. All other AR/DA cases
recommended for write-off for reason other than prescription
shall be evaluated and decided by the Commissioner, upon the
recommendation of the Technical Working Committee (TWC)
on Abatement. Prior to TWC's processing, the recommendation
for write-off must pass through the concerned Large Taxpayers
Service Evaluation Board/Regional Evaluation Board for the
conduct of preliminary evaluation and preparation of
appropriate recommendation on the AR/DA case.
The Committee on Prescribed Cases, which shall be responsible

in determining if an AR/DA case has prescribed, shall likewise
be responsible in initiating the filing of the appropriate
administrative sanctions against the concerned revenue
officers/officials who is/are responsible for its prescription.
10. AR/DA cases recommended for write-off which are awaiting

approval by the concerned approving authority shall not be
removed from the concerned office's AR/DA Inventory/General
Control Ledger (GCL). These shall only be removed from the
Office's inventory and/or GCL once the recommendation for
write-off and the corresponding ATCA has already been
approved by the approving revenue official. However, when the
AR/DA dockets are referred to other office for the evaluation of
the recommended action for write-off, the same shall only be
reflected under the "transfer-out" column of the GCL. The
recipient office must reflect the same under the "transfer-in"
column of the GCL report. If these cases were in their
possession at the end of the month, these shall be reflected
under the AR/DA for "write-off" column.
Below are the required documents to support the "writing-off"

of AR/DA cases:
Reasons for Write-Off Required Document
The five (5)-year prescriptive Memorandum report of the concerned RO and

period of collection has prescribed confirmed by the Committee on Prescribed
Cases
Insolvency Court decision that is final and executory

declaring the taxpayer as insolvent
AR/DA declared uncollectible by Court decision that is final and executory

the Court declaring the AR/DA as uncollectible or that
the
assessment issued is null and void
Entry of Judgment issued by the Court
Individual taxpayer is deceased Death Certificate

and no distrainable or leviable
assets could be found Certificate from the Land Registration
Authority
(LRA) that the individual concerned has no
property holdings
LTO Certification that the individual taxpayer

has no owned motor vehicle
SEC Certification that the individual taxpayer

is
not a shareholder or incorporator of any
corporation registered with the SEC or a
partner
in a partnership
Certification by the RDO having jurisdiction

over the decedent's domicile that the taxpayer's
heir has not filed an estate tax return
Permanent cessation of business Certification from LGU for the non-renewal of

operations business permits for individual taxpayers
SEC Certification of Permanent Cessation of

Business for corporate taxpayers
Duly-filed Taxpayer Registration Updates

(BIR
Form 1905)
Dissolution Certificate of Dissolution in case of voluntary

dissolution/Certification from SEC that the
taxpayer's registration is already
revoked/corporate life is dissolved due to any
of
the grounds for involuntary dissolution of a
corporation provided under Presidential
Decree
No. 902-A
Availment of the Benefits under Certification issued by the ODCIR-OG that the
the Tax Amnesty under Republic taxpayer has complied with the requirements
of
Act No. 9480 the Tax Amnesty Program under RA No. 9480
Certification from the Regional Legal

Division/concerned Legal Office in the
National
Office that the taxpayer is not among those
enumerated in the laws prohibited from
availing
of the benefits of the tax amnesty law
Taxpayer is a general partnership Court decision that is final and executory

and the individual partners are declaring the taxpayer as insolvent
declared insolvent
Taxpayer is a general partnership Death Certificate

and the individual partners are
already deceased Certificate from the Land Registration
Authority
(LRA) that the individual partners have no
property holdings
LTO Certification that the individual partners

have no owned motor vehicle
Certification by the RDO having jurisdiction

over the deceased individual partner's domicile
that their respective heir's did not file an estate
tax return
Except for the AR/DA cases recommended for write-off on the

ground of prescription of the collection period, the following
are the responsible Revenue Officers/Officials for each action
specified hereunder:
DA DA Handled by DA DA handled by
Action Handled LTCED/LTDOs Handled by NO/Regional
by ARMD RDOs/RRs Legal Offices
Preparation of Case Case Officer Case Officer Case Officer

Memorandum Officer
Report
Review of Chief, Chief, RDO and Head of Office

Report ARMD LTCED/concerned Chief,
Large Collection
Taxpayer Division
Division
Recommendation ACIR, ACIR/-Large Regional Concerned

for Approval Collection Taxpayers Director ACIR/Regional
of Report Service Service Director
Approval CIR CIR CIR CIR
11. ATCA shall be issued by BIR Official in accordance with

RDAO No. 6-2001 on the following AR/DA cases/dockets:
a. Cases under reinvestigation or reconsideration, subject to

the limitation provided in the unnumbered Memorandum
of former Commissioner Joel L. Tan-Torres dated May
4, 2010, Item 3 of Operations Memorandum No.
12-07-001 dated July 12, 2012, and the Updated
Collection Manual per RMO No. 28-2010 where the
final assessment as originally issued was declared null
and void and was either modified, amended or otherwise
cancelled in its entirety;
b. Cases with approved compromise settlement under

Section 204 (a) of the Tax Code, as amended;
c. Cases with approved request for abatement of penalties

under Section 204 (b) of the Tax Code, as amended;
d. Cases in which the right of the government to

assess/collect the corresponding deficiency/delinquent
taxes has prescribed, in accordance with Sections 203
and 222 of the Tax Code;
e. Appealed or collection cases that have been decided by

the competent courts in favor of the taxpayer when there
is already an entry of judgment;
f. Cases approved for write-off; and
g. Such other cases which the Commissioner may allow for

write-off.
12. All cases transferred-out to another Office must be reflected as

deduction from the AR/DA inventory of the concerned Office
in the GCL report. However, for Offices where ARMS is
already in place, aside from reflecting the same manually in the
GCL report, the transmittal of AR/DA dockets to another Office
shall likewise be done thru the facility of the ARMS by
indicating the Office where the AR/DA docket shall be
forwarded or transmitted.
13. For revenue district offices wherein ARMS is not yet rolled-out,
the revised form for Updates of Delinquent Accounts under
Operations Memorandum No. 3-2013 dated April 15, 2013 is
modified to include column requiring the current status of each
and every AR/DA cases under their respective inventory at the
end of each quarter (Annex "F"). The same shall be used as the
basis of the ARMD on what to reflect as classification code on
each and every AR/DA case that is in the ARMS database. The
submission of the aforesaid updates shall be on or before the
fifteenth (15th) day following the close of every calendar
quarter, instead of the monthly updates required to be submitted
as required under OM No. 3-2013.
14. In case the handling office has deliberately misclassified

"Potentially Collectible AR/DA" to "Suspense AR/DA" or
"AR/DA for Write-Off" just to obtain a higher KPI rating or in
connivance with taxpayers, the ARMD shall recommend audit
of all the dockets of the concerned office and the filing of the
applicable administrative sanctions to the erring revenue
official/employee who committed that deliberate act. The
foregoing notwithstanding, the Performance Evaluation
Division (PED) of the concerned Regional Internal Audit Team
(RIAT) may be tapped to conduct audit of all AR/DA
inventories under their respective jurisdiction.
15. The details of all discrepancies discovered by the ARMD after

reconciliations has been made between the inventories of
AR/DA dockets/cases per concerned LTS Offices under the
Large Taxpayers Service/Legal Offices/concerned Divisions
under Revenue Region/Revenue District Office as against the
old database of the ARMD shall be sent to the concerned
offices for verification and submission of the necessary
explanations therefor within fifteen (15) days from receipt of
the inventory.
16. AR/DA cases referred to the Regional Legal Division/Appellate

Division/Law Division/Prosecution Division/Litigation
Division in the National Office for the resolution of issues
involving questions of law and/or alleged prescription of the
Bureau's right to assess/collect the tax liabilities after the same
has become final, demandable and executory must be resolved
within fifteen (15) days from receipt of the AR/DA docket/case.
After resolution, these AR/DA dockets must immediately be
returned to the originating office for appropriate action. HaAISC
However, cases handled by the aforesaid offices which are still

pending litigation in court are not covered by the preceding
policy, provided that when the judicial remedy was availed by
the taxpayer, the tax liabilities are not yet final, executory and
demandable.
17. All delinquent accounts of taxpayers covered by their

applications for tax amnesty must be cancelled through issuance
of Authority to Cancel Assessment after the amnesty
applications have been certified qualified by the Office of the
Deputy Commissioner-Operations Group. Notwithstanding the
taxpayer's qualified tax amnesty availment, the following
AR/DA accounts shall not to be written-off even if these are tax
liabilities covering 2005 and prior years:
a. Withholding tax liabilities;
b. Tax cases subject of final and executory judgment by the

courts; and
c. Tax cases involving tax evasion and other criminal

offenses under Chapter II of Title X of the National
Internal Revenue Code of 1997, as amended.
18. Report on dishonored checks must be reconciled with the

reported delinquent account arising from unpaid dishonored
check. To prevent the accumulation of huge inventory of
AR/DA arising from dishonored checks, all the concerned
offices must exert effort to ensure the immediate redemption
thereof by the concerned taxpayers. Habitual offenders must be
referred to the concerned Legal Offices of the Bureau for the
filing of the appropriate criminal complaint due to violation of
Batas Pambansa Blg. 22 or other appropriate criminal actions
under the Revised Penal Code and special laws.
IV. Procedures. — The following procedures shall be observed by the

concerned Offices enumerated in Section III (1) covered by this Revenue
Memorandum Order:
A. Offices handling AR/DA dockets requiring collection
enforcement action (Revenue District Offices/Large Taxpayers
Division-Makati and Cebu/Large Taxpayers Collection
Enforcement Division/Regional Collection Divisions with
Arrears Management Team) — STHAaD
A.1 Reconciliation of AR/DA Inventory
1. Conduct physical count of the AR/DA dockets in

their respective possession upon effectivity of this
Order.
2. Prepare AR/DA Inventory List using the

prescribed format hereof (Annex "G").
3. Reconcile the dockets determined by physical

count with the inventory as reflected in the latest
submitted General Control Ledger (GCL) report
with the ARMD.
Fully account for any discovered discrepancy. In

case the inventory per physical count is more than
the inventory reflected in the GCL report, submit
an amended GCL report to the ARMD
immediately for the necessary correction of the
AR/DA inventory masterfile maintained in the
National Office.
4. Submit the soft copy of the Inventory List of

AR/DA dockets based on physical count as
reconciled with its GCL to the ARMD within
thirty (30) days from the effectivity of this Order.
aICcHA
5. Receive from ARMD the discrepancies noted in

the AR/DA inventory, in soft copy.
6. Account and validate immediately the

discrepancies noted by the ARMD. If the
discrepancy noted is valid and the physical
AR/DA dockets which were not reflected in the
inventory submitted are indeed in their
possession, amend the inventory to include the
AR/DA dockets omitted. In the event, however,
that the discrepancies pertain to AR/DA cases
which have already been closed, submit the
necessary documents to support the cancellation
of the AR/DA case (e.g., proof of payment,
ATCA, etc.).
7. Submit report on the results of the verification

conducted on the discrepancies noted by the
ARMD, together with all the supporting
documents necessary, within thirty (30) days from
receipt of the aforementioned discrepancy reports.
A.2 Classification of AR/DA Cases
8. Classify AR/DA cases in accordance with the

guidelines herein prescribed. For offices where
ARMS is already deployed and once the
classification code for each of the cases has been
determined, the same shall be encoded in the
ARMS. If the AR/DA docket is not yet in the
ARMS inventory, add the same using the "add
module" of the ARMS and thereafter modify the
case classification code.
For Offices where ARMS is not yet deployed or

rolled-out, indicate the case classification codes
for each of the AR/DA in the Inventory List
prepared under A.1.2 hereof.
9. Attach AHS on each of the AR/DA docket. If

AHS is already appended, update the same by
indicating the recent action of the office, if any. If
not, accomplish the AHS and reflect therein the
actions already taken on the case and its current
status.
10. Segregate AR/DA dockets qualified to be placed

under the "Suspense AR/DA" or "AR/DA for
Write-Off".
11. Attach the duly accomplished checklist on

AR/DA dockets classified as either "Suspense
AR/DA" or "AR/DA for Write-off".
12. Prepare the memorandum report with
recommendation addressed to the Committee on
Prescribed Cases and attach the same to the
AR/DA docket for write-off due to prescription.
13. Transmit the case docket bearing the

recommendation for write-off to the concerned
office, in accordance with the guidelines and
policies on write-off of cases for prescribed cases
embodied in the separate issuance to be issued for
the purpose.
14. Prepare memorandum report with

recommendation addressed to the Authorized
Revenue Official as indicated under item III.10
hereof, and attach the same, together with
required documents to support the
recommendation as specified under items III.10
and III.8 hereof, to the AR/DA dockets classified
as "Suspense AR/DA" or "AR/DA for Write-Off"
for approval by the duly designated revenue
official. cCHETI
15. Transmit the recommendation for the placement

of AR/DA under the suspense files or for the
write-off of AR/DA case to the duly designated
revenue official for appropriate review and
approval.
16. Reflect in the GCL report the AR/DA dockets that

were approved for write-off or to be placed under
the suspense files, to arrive at the potentially
collectible AR/DA, once the recommendation has
been duly approved.
17. Submit the list of taxpayers which are habitual

offenders of BP No. 22 to the concerned legal
office for the filing of appropriate criminal
complaint with the competent courts.
B. Offices handling AR/DA dockets requiring resolution of legal

and factual issues raised by the taxpayer against the AR/DA or
requiring legal actions:
B.1 For concerned Legal offices in the National Office and

Regional Offices
1. Receive from LTCED/ARMD/RR/RDO case

dockets bearing cases requiring resolution of legal
issues raised by the taxpayers against the AR/DA
cases.
2. Resolve the raised issues within fifteen (15)

working days from receipt of the case docket
bearing on the AR/DA case with legal issues.
3. Transmit back/Return to the originating office the

AR/DA docket immediately after resolution of the
legal issue has been made.
4. Evaluate AR/DA case requiring legal action such

as the filing of the criminal case against
delinquent taxpayers.
5. File complaint with a competent court and handle

the same in accordance with existing policies. CITaSA
6. Inform concerned offices on the actions taken on

AR/DA cases referred for legal actions and on a
monthly basis, the status thereof.
B.2 For concerned audit offices under the jurisdiction of the

LTS in the National Office, Large Taxpayers
Division-Makati and Cebu, National Investigation
Division, RDOs and Regional Assessment Divisions.
1. Receive the AR/DA docket bearing cases

requiring resolution of factual issues raised.
2. Resolve factual issues within thirty (30) working

days from receipt of the AR/DA docket.
3. Transmit to the originating office the AR/DA

docket immediately after the factual issues has
been resolved.
C. Accounts Receivable Monitoring Division:
1. Receive soft copy of the inventory of AR/DA dockets of

Offices under the Regional Offices, Large Taxpayers
Service, Enforcement and Advocacy Service and Legal
Service.
2. Compare the submitted physical inventory of AR/DA

cases by the above offices with its own AR/DA
inventory database per concerned office.
3. Communicate with the concerned office any

discrepancies noted, in soft copy, within fifteen (15) days
from receipt of the inventory from the concerned offices.
4. Reflect the case classification code of AR/DA cases

under the jurisdiction of Offices where ARMS is not yet
deployed using as basis the case classification code
reflected in the Inventory List herein required to be
submitted after the conduct of the initial physical count
of AR/DA dockets in the concerned offices' possession
as of effectivity of this Order; and update the same on a
quarterly basis based on the Quarterly Updates of
Delinquent Accounts that will regularly be submitted by
the concerned offices. DaTICE
5. In the event that the AR/DA docket/case is not yet in

ARMS, for cases under the jurisdiction of Offices where
the ARMS has not yet been deployed, add or create the
AR/DA docket and case/s using the ARMS facility
before updates thereon can be made.
6. Transfer the accountability of the AR/DA dockets

created pertaining to taxpayers under the jurisdiction of
other offices. If the concerned office was determined to
have no ARMS facility yet, transfer the AR/DA docket
to the default "non-ARMS" user, the updating of which
is likewise under the responsibility of the ARMD.
7. Transfer to concerned offices the accountability of

AR/DA dockets/cases in the ARMS database once the
ARMS has been deployed in these offices.
D. Office of the Regional Director/Concerned Assistant
Commissioner
1. Receive from concerned offices AR/DA docket/s bearing

case/s for the approval/disapproval of the following:
a. The recommendation for the write-off of AR/DA

cases;
b. The recommendation for the filing of criminal

complaint against delinquent taxpayers and
taxpayers found to be habitually paying taxes thru
check which were later dishonored by the drawee
bank; and
c. Duly-accomplished Authority to Cancel

Assessment (ATCA).
2. Transmit back/Return to the originating office the

AR/DA dockets after the decision has been rendered by
the Regional Director/Concerned Assistant
Commissioner within fifteen (15) days from receipt
thereof.
E. Committee on Prescribed Cases
1. Receive AR/DA docket bearing case/s recommended for

write-off due to prescription of the Bureau's right to
collect the delinquent account.
2. Evaluate the same in accordance with the policies and

guidelines to be issued in a separate revenue issuance for
this purpose.
3. Return the AR/DA docket to the originating office after

the decision has been rendered on the
report/recommendation for write-off.
V. Repealing Clause. — All existing rules and regulations or rulings or

parts thereof, which are contrary to or inconsistent with the provisions of this
Order are hereby amended, modified or repealed accordingly.
VI. Effectivity. — This Order shall take effect immediately.
(SGD.) KIM S. JACINTO-HENARES
Commissioner
Bureau of Internal Revenue
ANNEX A
Accounts Receivable/Delinquent Accounts History Sheet
ANNEX B
Checklist of Requirements for AR/DA Cases Recommended for Write-Off/Be Placed

under Suspense
ANNEX C
Guidelines in Determining the Degree of Collectibility
If the status Particulars Degree

code is —
00 These are AR/DA cases which are newly created, where 1

no collection enforcement actions have yet been
undertaken or no subsequent events, as enumerated in
the succeeding items, have transpired or occurred.
01 if the AR/DA case is the subject of taxpayer's application 3

for compromise settlement due to financial incapacity

for compromise settlement due to doubtful validity

for abatement of penalties where all penalties imposed
has the possibility of being abated

for abatement of penalties where only the surcharge and
compromise penalty and not the interest may be abated
05 if the AR/DA case is the subject of the taxpayer's 1

application for abatement on the ground that the
collection cost is higher than the amount sought to
be collected
06 if the AR/DA case is covered by the taxpayer's 0

application for Tax Amnesty pursuant to Republic
Act No. 9480
07 if the AR/DA is the subject of taxpayer's administrative 2

protest
08 if the AR/DA is the subject of taxpayer's judicial protest 2
09 if the AR/DA is the subject of taxpayer's application for 1

installment
10 if the AR/DA is the subject of the filed complaint by the 2

BIR with the Department of Justice (DOJ)
11 if there is existence of a circumstance that would warrant 0

the suspension of the collection enforcement proceedings
12 if there is existence of a circumstance that would warrant 0

the write-off of the tax liabilities
13 if there are properties seized and forfeited 2
14 If there is legal issue for resolution 2
LEGEND:
0 — No possibility that the AR/DA can be collected
1 — High possibility that the AR/DA can be collected
2 — There is a low possibility that the AR/DA can be collected
3 — There is a very low possibility that the AR/DA can be collected
ANNEX D
Source Nature Status Reason Action Description
Codes Code Code Code Code
SAT USI 00 O O Self-assessed Tax arising from unpaid second installment/Self-Assessed

Tax due to unpaid second installment where the applications for
abatement, compromise settlement, installment has been disapproved.
SAT USI 01 A O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Compromise Settlement due to financial
incapacity where the corporation has ceased operation or is already
dissolved [Sec. 3.2 (a) of RR 30-2002] — For action
SAT USI 01 A A Self-Assessed Tax arising from unpaid second installment of income tax
dissolved [Sec. 3.2 (a) of RR 30-2002] — Approved
SAT USI 01 A P Self-Assessed Tax arising from unpaid second installment of income tax
dissolved [Sec. 3.2 (a) of RR 30-2002] — Pending Evaluation Board
SAT USI 01 B O Self-Assessed Tax arising from unpaid second installment of income tax
incapacity where the taxpayer is suffering from earnings deficit resulting
to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR
30-2002] — For action
SAT USI 01 B A Self-Assessed Tax arising from unpaid second installment of income tax
30-2002] — Approved
SAT USI 01 B P Self-Assessed Tax arising from unpaid second installment of income tax
30-2002] — Pending with Evaluation Board
SAT USI 01 C O Self-Assessed Tax arising from unpaid second installment of income tax
incapacity where the taxpayer is suffering from networth deficit taken
from the latest audited FS provided that in the case of an individual
taxpayer, he has no other leviable properties under the law other than his
family home. [Sec. 3.2 (c) of RR 30-2002] — For Action
SAT USI 01 C A Self-Assessed Tax arising from unpaid second installment of income tax
family home. [Sec. 3.2 (c) of RR 30-2002] — Approved
SAT USI 01 C P Self-Assessed Tax arising from unpaid second installment of income tax
family home. [Sec. 3.2 (c) of RR 30-2002] — Pending with Evaluation
Board
SAT USI 01 D O Self-Assessed Tax arising from unpaid second installment of income tax
incapacity where the individual taxpayer is compensation earner with no
other source of income and the family's gross monthly compensation
income does not exceed the levels of compensation income provided
under Sec. 4.1.1 of RR No. 30-2002 and it appears that he has no other
leviable properties other than his family home. [Sec. 3.2 (d) of RR 30-
2002] — For Action
SAT USI 01 D A Self-Assessed Tax arising from unpaid second installment of income tax
2002] — Approved
SAT USI 01 D P Self-Assessed Tax arising from unpaid second installment of income tax
2002] — Pending with Evaluation Board
SAT USI 01 E O Self-Assessed Tax arising from unpaid second installment of income tax
incapacity where the taxpayer has been declared by any competent
tribunal/authority/body/government agency as bankrupt or insolvent
[Sec. 3.2 (e) of RR 30-2002] — For Action
SAT USI 01 E A Self-Assessed Tax arising from unpaid second installment of income tax
tribunal/authority/body/government agency as bankrupt or insolvent [Sec.
3.2 (e) of RR 30-2002] — Approved
SAT USI 01 E P Self-Assessed Tax arising from unpaid second installment of income tax
3.2 (e) of RR 30-2002] — Pending with Evaluation Board
due per ITR, with application for Abatement of Penalties as the penalties
was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001] —
For action
was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-
2001] — Approved
was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-
2001] — Pending with TWC
due per ITR, with application for Abatement of Penalties on the ground
that taxpayer's mistake in the payment of tax due is due to an erroneous
written advise of a revenue officer [Sec. 2.2 of RR 13-2001] — For action
written advise of a revenue officer [Sec. 2.2 of RR 13-2001] — Approved
written advise of a revenue officer [Sec. 2.2 of RR 13-2001] — Pending
with TWC
that taxpayer's non-compliance with the law was due to a difficult
interpretation of said law [Sec. 2.4 of RR 13-2001] — For action
interpretation of said law [Sec. 2.4 of RR 13-2001] — Approved
interpretation of said law [Sec. 2.4 of RR 13-2001] — Pending with TWC
that penalties were imposed due to use of wrong form but correct amount
of tax was remitted [Sec. 2.6.2 of RR 13-2001] — For action
of tax was remitted [Sec. 2.6.2 of RR 13-2001] — Approved
of tax was remitted [Sec. 2.6.2 of RR 13-2001] — Pending with TWC
that surcharge was erroneously imposed [Sec.2.6.4 of RR 13-2001] —
For action
that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Approved
SAT USI 03 E P Self-Assessed Tax arising from unpaid second installment of income tax
that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
SAT USI 03 F O Self-Assessed Tax arising from unpaid second installment of income tax
that return was filed late due to unresolved issue on
classification/valuation of real property as in the case of CGT [Sec. 2.6.5
of RR 13-2001] — For action
SAT USI 03 F A Self-Assessed Tax arising from unpaid second installment of income tax
of RR 13-2001] — Approved
SAT USI 03 F P Self-Assessed Tax arising from unpaid second installment of income tax
of RR 13-2001] — Pending with TWC
SAT USI 03 G O Self-Assessed Tax arising from unpaid second installment of income tax
that penalties were imposed due to off-setting of taxes of the same kind
[Sec. 2.6.6 of RR 13-2001] — For action
SAT USI 03 G A Self-Assessed Tax arising from unpaid second installment of income tax
[Sec. 2.6.6 of RR 13-2001] — Approved
SAT USI 03 G P Self-Assessed Tax arising from unpaid second installment of income tax
[Sec. 2.6.6 of RR 13-2001] — Pending with TWC
SAT USI 03 H O Self-Assessed Tax arising from unpaid second installment of income tax
that penalties were imposed due to automatic off-setting of overpayment
of one kind of withholding tax against the underpayment of another [Sec.
2.6.7 of RR 13-2001] — For action
SAT USI 03 H A Self-Assessed Tax arising from unpaid second installment of income tax
2.6.7 of RR 13-2001] — Approved
SAT USI 03 H P Self-Assessed Tax arising from unpaid second installment of income tax
2.6.7 of RR 13-2001] — Pending with TWC
SAT USI 03 I O Self-Assessed Tax arising from unpaid second installment of income tax
that penalties were imposed due to wrong use of Tax Credit Certificate
where the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of
RR 13-2001] — For action
SAT USI 03 I A Self-Assessed Tax arising from unpaid second installment of income tax
RR 13-2001] — Approved
SAT USI 03 I P Self-Assessed Tax arising from unpaid second installment of income tax
RR 13-2001] — Pending with TWC
that penalties were imposed due to taxpayer's failure to file tax return and
pay tax due on time because of substantial losses from prolonged labor
dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-
2001] — For action
2001] — Approved
pay tax due on time due to circumstances beyond his control [Sec. 2.5 of
that penalties were imposed on amended return filed under meritorious
circumstances [Sec. 2.6.3 of RR 13-2001] — For action
circumstances [Sec. 2.6.3 of RR 13-2001] — Approved
circumstances [Sec. 2.6.3 of RR 13-2001] — Pending with TWC
that penalties were imposed on the late remittance of tax withheld on
compensation of expatriates due to pending issuance of the SEC of the
license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR
13-2001] — Pending with TWC
SAT USI 05 O O Self-Assessed Tax arising from unpaid second installment of income tax
that collection cost is higher than the amount sought to be collected [Sec.
3 of RR 13-2001] — For action
SAT USI 05 O A Self-Assessed Tax arising from unpaid second installment of income tax
3 of RR 13-2001] — Approved
SAT USI 05 O P Self-Assessed Tax arising from unpaid second installment of income tax
3 of RR 13-2001] — pending with TWC
due per ITR, with application for Tax Amnesty pursuant to Republic Act
No. 9480 — For action
SAT USI 06 O Q Self-Assessed Tax arising from unpaid second installment of income tax
No. 9480 — Qualified as determined by the Task Force under ODCIR-
OG
SAT USI 06 O R Self-Assessed Tax arising from unpaid second installment of income tax
No. 9480 — Returned to taxpayer due to incomplete requirements
due per ITR, with application for installment payment — For action
SAT USI 09 O A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for installment payment — Approved
due per ITR, which was placed under the "Suspense ARs/DAs" on the
ground that the individual taxpayer is serving life imprisonment and has
no distrainable or leviable properties — For approval
no distrainable or leviable properties — Approved
ground that the individual taxpayer is suffering from a lingering disease
and has no distrainable or leviable properties — For approval
and has no distrainable or leviable properties — Approved
due per ITR, which was placed under the "Suspense ARs/DAs" where the
taxpayer is a foreign national who came to the Philippines as a
consultant or who has engaged in business in the Philippines, and has
been verified to have left after the completion of the project/business and
has not returned since then — For approval
has not returned since then — Approved
individual taxpayer is out of the country and has no distrainable or
leviable properties — For approval
leviable properties — Approved
SAT USI 11 F O Self-Assessed Tax arising from unpaid second installment of income tax
taxpayer has been tagged with a "Cannot be Located (CBL)" status and
has no distrainable or leviable properties — For approval
SAT USI 11 F A Self-Assessed Tax arising from unpaid second installment of income tax
has no distrainable or leviable properties — Approved
SAT USI 11 G O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "Suspense ARs/DAs" when no
property could be located despite issuance and execution of the WDL —
For approval
SAT USI 11 G A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "Suspense ARs/DAs" when no
Approved
SAT USI 11 H O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "Suspense ARs/DAs" when the
CIR or any of his authorized representative is prohibited from enforcing
the collection remedies — For approval
SAT USI 11 H A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "Suspense ARs/DAs" when the
the collection remedies — Approved
due per ITR, which was placed under the "ARs/DAs for Write-Off" when
the five-year prescriptive period to collect has already prescribed —
approval
due per ITR, which was placed under the "ARs/DAs for Write-Off" when
Approved
due per ITR, which was placed under the "ARs/DAs for Write-Off"
ground that the taxpayer has been declared insolvent by Court —
For approval
due per ITR, which was placed under the "ARs/DAs for Write-Off" on the
Approved
ground that the individual taxpayer is already dead and no distrainable
assets could be found — For approval
assets could be found — Approved
ground that the corporation has ceased operations or has been officially
dissolved, no WDL was served and its subscribed shares of stock have
been fully paid — For approval
been fully paid — Approved
ground that the taxpayer has availed of the Tax Amnesty under RA 9480
— For approval
— Approved
SAT UTR 00 O O Self-Assessed Tax arising from unpaid tax Due per Return filed/Self-
Assessed Tax arising from unpaid tax Due per Return filed where the
application for abatement, compromise settlement, or installment has
been disapproved.
SAT UTR 01 A O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise Settlement due to financial incapacity where
the corporation has ceased operation or is already dissolved [Sec. 3.2 (a)
SAT UTR 01 A A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
SAT UTR 01 A P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
of RR 30-2002] — Pending Evaluation Board
SAT UTR 01 B O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
the taxpayer is suffering from earnings deficit resulting to impairment in
the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002] —
action
SAT UTR 01 B A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
Approved
SAT UTR 01 B P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
Pending with Evaluation Board
SAT UTR 01 C O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
the taxpayer is suffering from networth deficit taken from the latest
audited FS provided that in the case of an individual taxpayer, he has no
other leviable properties under the law other than his family home. [Sec.
3.2 (c) of RR 30-2002] — For Action
SAT UTR 01 C A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
3.2 (c) of RR 30-2002] — Approved
SAT UTR 01 C P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
3.2 (c) of RR 30-2002] — Pending with Evaluation Board
SAT UTR 01 D O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
the individual taxpayer is compensation earner with no other source of
income and the family's gross monthly compensation income does not
exceed the levels of compensation income provided under Sec. 4.1.1 of
RR No. 30-2002 and it appears that he has no other leviable properties
other than his family home. [Sec. 3.2 (d) of RR 30-2002] — For Action
SAT UTR 01 D A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
other than his family home. [Sec. 3.2 (d) of RR 30-2002] — Approved
SAT UTR 01 D P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
other than his family home. [Sec. 3.2 (d) of RR 30-2002] — Pending with
Evaluation Board
SAT UTR 01 E O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
the taxpayer has been declared by any competent tribunal/authority/
body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-
SAT UTR 01 E A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
2002] — Approved
SAT UTR 01 E P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
SAT UTR 03 A O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Abatement of Penalties as the penalties was imposed due
to filing at the wrong venue [Sec. 2.1 of RR 13-2001] — For action
SAT UTR 03 A A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
to filing at the wrong venue [Sec. 2.1 of RR 13-2001] — Approved
SAT UTR 03 A P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
to filing at the wrong venue [Sec. 2.1 of RR 13-2001] — Pending with
TWC
SAT UTR 03 B O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Abatement of Penalties on the ground that taxpayer's
mistake in the payment of tax due is due to an erroneous written advise
of a revenue officer [Sec. 2.2 of RR 13-2001] — For action
SAT UTR 03 B A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
of a revenue officer [Sec. 2.2 of RR 13-2001] — Approved
SAT UTR 03 B P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
of a revenue officer [Sec. 2.2 of RR 13-2001] — Pending with TWC
SAT UTR 03 C O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Abatement of Penalties on the ground that taxpayer's non-
compliance with the law was due to a difficult interpretation of said law
[Sec. 2.4 of RR 13-2001] — For action
SAT UTR 03 C A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
[Sec. 2.4 of RR 13-2001] — Approved
SAT UTR 03 C P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
[Sec. 2.4 of RR 13-2001] — Pending with TWC
SAT UTR 03 D O Self-Assessed Tax arising from unpaid tax due per return filed, with
application for Abatement of Penalties on the ground that penalties were
imposed due to use of wrong form but correct amount of tax was
remitted [Sec. 2.6.2 of RR 13-2001] — For action
SAT UTR 03 D A Self-Assessed Tax arising from unpaid tax due per return filed, with
remitted [Sec. 2.6.2 of RR 13-2001] — Approved
SAT UTR 03 D P Self-Assessed Tax arising from unpaid tax due per return filed, with
remitted [Sec. 2.6.2 of RR 13-2001] — Pending with TWC
SAT UTR 03 E O Self-Assessed Tax arising from unpaid tax due per return filed, with
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — For action
SAT UTR 03 E A Self-Assessed Tax arising from unpaid tax due per return filed, with
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — Approved
SAT UTR 03 E P Self-Assessed Tax arising from unpaid tax due per return filed, with
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — Pending with TWC
SAT UTR 03 F O Self-Assessed Tax arising from unpaid tax due per return filed, with
application for Abatement of Penalties on the ground that return was filed
late due to unresolved issue on classification/valuation of real property as
in the case of CGT [Sec. 2.6.5 of RR 13-2001] — For action
SAT UTR 03 F A Self-Assessed Tax arising from unpaid tax due per return filed, with
in the case of CGT [Sec. 2.6.5 of RR 13-2001] — Approved
SAT UTR 03 F P Self-Assessed Tax arising from unpaid tax due per return filed, with
in the case of CGT [Sec. 2.6.5 of RR 13-2001] — Pending with TWC
SAT UTR 03 G O Self-Assessed Tax arising from unpaid tax due per return filed, with
imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR
SAT UTR 03 G A Self-Assessed Tax arising from unpaid tax due per return filed, with
SAT UTR 03 G P Self-Assessed Tax arising from unpaid tax due per return filed, with
SAT UTR 03 H O Self-Assessed Tax arising from unpaid tax due per return filed, with
imposed due to automatic off-setting of overpayment of one kind of
withholding tax against the underpayment of another [Sec. 2.6.7 of RR
SAT UTR 03 H A Self-Assessed Tax arising from unpaid tax due per return filed, with
SAT UTR 03 H P Self-Assessed Tax arising from unpaid tax due per return filed, with
SAT UTR 03 I O Self-Assessed Tax arising from unpaid tax due per return filed, with
imposed due to wrong use of Tax Credit Certificate where the Tax Debit
Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] —
action
SAT UTR 03 I A Self-Assessed Tax arising from unpaid tax due per return filed, with
Approved
SAT UTR 03 I P Self-Assessed Tax arising from unpaid tax due per return filed, with
Pending with TWC
SAT UTR 04 A O Self-Assessed Tax arising from unpaid tax due per return filed, with
imposed due to taxpayer's failure to file tax return and pay tax due on
time because of substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
For action
SAT UTR 04 A A Self-Assessed Tax arising from unpaid tax due per return filed, with
Approved
SAT UTR 04 A P Self-Assessed Tax arising from unpaid tax due per return filed, with
Pending with TWC
SAT UTR 04 B O Self-Assessed Tax arising from unpaid tax due per return filed, with
time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001]
— For action
SAT UTR 04 B A Self-Assessed Tax arising from unpaid tax due per return filed, with
— Approved
SAT UTR 04 B P Self-Assessed Tax arising from unpaid tax due per return filed, with
— Pending with TWC
SAT UTR 04 C O Self-Assessed Tax arising from unpaid tax due per return filed, with
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — For action
SAT UTR 04 C A Self-Assessed Tax arising from unpaid tax due per return filed, with
2.6.3 of RR 13-2001] — Approved
SAT UTR 04 C P Self-Assessed Tax arising from unpaid tax due per return filed, with
SAT UTR 04 D O Self-Assessed Tax arising from unpaid tax due per return filed, with
imposed on the late remittance of tax withheld on compensation of
expatriates due to pending issuance of the SEC of the license to the
Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001] —
For action
SAT UTR 04 D A Self-Assessed Tax arising from unpaid tax due per return filed, with
Approved
SAT UTR 04 D P Self-Assessed Tax arising from unpaid tax due per return filed, with
Pending with TWC
SAT UTR 05 O O Self-Assessed Tax arising from unpaid tax due per return filed, with
application for Abatement of Penalties on the ground that collection cost
is higher than the amount sought to be collected [Sec. 3 of RR 13-2001]
— For action
SAT UTR 05 O A Self-Assessed Tax arising from unpaid tax due per return filed, with
— Approved
SAT UTR 05 O P Self-Assessed Tax arising from unpaid tax due per return filed, with
— pending with TWC
application for Tax Amnesty pursuant to Republic Act No. 9480 —
For action
SAT UTR 06 O Q Self-Assessed Tax arising from unpaid tax due per return filed, with
Qualified as determined by the Task Force under ODCIR-OG
SAT UTR 06 O R Self-Assessed Tax arising from unpaid tax due per return filed, with
Returned to taxpayer due to incomplete requirements
application for installment payment — For action
SAT UTR 09 O A Self-Assessed Tax arising from unpaid tax due per return filed, with
application for installment payment — Approved
SAT UTR 11 A O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "Suspense ARs/DAs" on the ground that the individual
taxpayer is serving life imprisonment and has no distrainable or leviable
properties — For approval
SAT UTR 11 A A Self-Assessed Tax arising from unpaid tax due per return filed, which was
properties — Approved
SAT UTR 11 B O Self-Assessed Tax arising from unpaid tax due per return filed, which was
taxpayer is suffering from a lingering disease and has no distrainable or
SAT UTR 11 B A Self-Assessed Tax arising from unpaid tax due per return filed, which was
SAT UTR 11 C O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "Suspense ARs/DAs" where the taxpayer is a
corporation which was verified to have ceased operations or has been
officially dissolved and no warrant of distraint and/or levy was served, its
subscribed shares of stock have not been fully paid and the whereabouts
of its stockholders could not be located — For approval
SAT UTR 11 C A Self-Assessed Tax arising from unpaid tax due per return filed, which was
of its stockholders could not be located — Approved
SAT UTR 11 D O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "Suspense ARs/DAs" where the taxpayer is a foreign
national who came to the Philippines as a consultant or who has
engaged in business in the Philippines, and has been verified to have left
after the completion of the project/business and has not returned since
then — For approval
SAT UTR 11 D A Self-Assessed Tax arising from unpaid tax due per return filed, which was
then — Approved
SAT UTR 11 E O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "Suspense ARs/DAs" where the individual taxpayer is
out of the country and has no distrainable or leviable properties —
For approval
SAT UTR 11 E A Self-Assessed Tax arising from unpaid tax due per return filed, which was
out of the country and has no distrainable or leviable properties
— Approved
SAT UTR 11 F O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "Suspense ARs/DAs" where the taxpayer has been
tagged with a "Cannot be Located (CBL)" status and has no distrainable
or leviable properties — For approval
SAT UTR 11 F A Self-Assessed Tax arising from unpaid tax due per return filed, which was
or leviable properties — Approved
SAT UTR 11 G O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "Suspense ARs/DAs" when no property could be
located despite issuance and execution of the WDL — For approval
SAT UTR 11 G A Self-Assessed Tax arising from unpaid tax due per return filed, which was
located despite issuance and execution of the WDL — Approved
SAT UTR 11 H O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "Suspense ARs/DAs" when the CIR or any of his
authorized representative is prohibited from enforcing the collection
remedies — For approval
SAT UTR 11 H A Self-Assessed Tax arising from unpaid tax due per return filed, which was
remedies — Approved
SAT UTR 11 I O Self-Assessed Tax arising from unpaid tax due per tax return filed, which
was placed under the "Suspense ARs/DAs" on the ground that the
individual partners are serving life imprisonment and has no distrainable
SAT UTR 11 I A Self-Assessed Tax arising from unpaid tax due per tax return filed, which
SAT UTR 11 J O Self-Assessed Tax arising from unpaid tax due per tax return filed, which
individual partners are suffering from a lingering disease and has no
distrainable or leviable properties — For approval
SAT UTR 11 J A Self-Assessed Tax arising from unpaid tax due per tax return filed, which
distrainable or leviable properties — Approved
SAT UTR 11 K O Self-Assessed Tax arising from unpaid tax due per tax return, which was
partners are out of the country over a long period of time and have no
intention of going back to the Philippines and have no distrainable or
SAT UTR 11 K A Self-Assessed Tax arising from unpaid tax due per tax return, which was
partners are out of the country over a long period of time and have no
intention of going back to the Philippines and have no distrainable or
SAT UTR 11 L O Self-Assessed Tax arising from unpaid tax due per tax return, which was
partners could not be located and have no distrainable or leviable
SAT UTR 11 L A Self-Assessed Tax arising from unpaid tax due per tax return, which was
SAT UTR 11 M O Self-Assessed Tax arising from unpaid tax due per tax return, which was
placed under the "Suspense ARs/DAs" on the ground that the partnership
has permanently ceased operations or has been officially dissolved, no
WDL was served and the whereabouts of its partners could not be
located — For approval
SAT UTR 11 M A Self-Assessed Tax arising from unpaid tax due per tax return, which was
placed under the "Suspense ARs/DAs" on the ground that the partnership
has permanently ceased operations or has been officially dissolved, no
WDL was served and the whereabouts of its partners could not be
located — Approved
SAT UTR 12 A O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "ARs/DAs for Write-Off" when the five-year prescriptive
period to collect has already prescribed — For approval
SAT UTR 12 A A Self-Assessed Tax arising from unpaid tax due per return filed, which was
period to collect has already prescribed — Approved
SAT UTR 12 B O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "ARs/DAs for Write-Off" on the ground that the
taxpayer has been declared insolvent by Court — For approval
SAT UTR 12 B A Self-Assessed Tax arising from unpaid tax due per return filed, which was
taxpayer has been declared insolvent by Court — Approved
SAT UTR 12 C O Self-Assessed Tax arising from unpaid tax due per return filed, which was
individual taxpayer is already dead and no distrainable assets could be
found — For approval
SAT UTR 12 C A Self-Assessed Tax arising from unpaid tax due per return filed, which was
found — Approved
SAT UTR 12 D O Self-Assessed Tax arising from unpaid tax due per return filed, which was
corporation has ceased operations or has been officially dissolved, no
WDL was served and its subscribed shares of stock have been fully paid
— For approval
SAT UTR 12 D A Self-Assessed Tax arising from unpaid tax due per return filed, which was
— Approved
SAT UTR 12 E O Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer
has availed of the Tax Amnesty under RA 9480 — For approval
SAT UTR 12 E A Self-Assessed Tax arising from unpaid tax due per return filed, which was
placed under the "ARs/DAs For Write-Off" on the ground that the
taxpayer has availed of the Tax Amnesty under RA 9480 — Approved
SAT UDC 00 O O Self-Assessed Tax arising from unpaid Dishonored Check/Self-Assessed

Tax arising from unpaid Dishonored Check where the applications for
abatement, compromise settlement or installment has been disapproved
SAT UDC 01 A O Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 A A Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 A P Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 B O Self-Assessed Tax arising from unpaid Dishonored Check, with
For action
SAT UDC 01 B A Self-Assessed Tax arising from unpaid Dishonored Check, with
Approved
SAT UDC 01 B P Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 C O Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 C A Self-Assessed Tax arising from unpaid Dishonored Check, with
3.2 (c) of RR 30-2002] — Approved
SAT UDC 01 C P Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 D O Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 D A Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 D P Self-Assessed Tax arising from unpaid Dishonored Check, with
Evaluation Board
SAT UDC 01 E O Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 01 E A Self-Assessed Tax arising from unpaid Dishonored Check, with
2002] — Approved
SAT UDC 01 E P Self-Assessed Tax arising from unpaid Dishonored Check, with
TWC
SAT UDC 03 E O Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 E A Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 E P Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 F O Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 F A Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 F P Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 G O Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 G A Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 G P Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 H O Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 H A Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 H P Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 03 I O Self-Assessed Tax arising from unpaid Dishonored Check, with
For action
SAT UDC 03 I A Self-Assessed Tax arising from unpaid Dishonored Check, with
Approved
SAT UDC 03 I P Self-Assessed Tax arising from unpaid Dishonored Check, with
Pending with TWC
action
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001]
— Approved
Pending with TWC
— For action
— Approved
2.6.3 of RR 13-2001] — For action
2.6.3 of RR 13-2001] — Approved
For action
Philippine Branch Office or Subsidiary [Sec. 2.6.8 of RR 13-2001]
— Approved
SAT UDC 05 O O Self-Assessed Tax arising from unpaid Dishonored Check, with
— For action
SAT UDC 05 O A Self-Assessed Tax arising from unpaid Dishonored Check, with
— Approved
SAT UDC 05 O P Self-Assessed Tax arising from unpaid Dishonored Check, with
For action
SAT UDC 06 O Q Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 06 O R Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 09 O A Self-Assessed Tax arising from unpaid Dishonored Check, with
SAT UDC 11 A O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 A A Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 B O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 B A Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 C O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 C A Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 D O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 D A Self-Assessed Tax arising from unpaid Dishonored Check, which was
then — Approved
SAT UDC 11 E O Self-Assessed Tax arising from unpaid Dishonored Check, which was
For approval
SAT UDC 11 E A Self-Assessed Tax arising from unpaid Dishonored Check, which was
out of the country and has no distrainable or leviable properties
— Approved
SAT UDC 11 F O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 F A Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 G O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 G A Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 H O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 H A Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 11 I O Self-Assessed Tax arising from unredeemed dishonored check, which
SAT UDC 11 I A Self-Assessed Tax arising from unredeemed dishonored check, which
SAT UDC 11 J O Self-Assessed Tax arising from unredeemed dishonored check, which
SAT UDC 11 J A Self-Assessed Tax arising from unredeemed dishonored check, which
SAT UDC 11 K O Self-Assessed Tax arising from unredeemed dishonored check, which
individual partners are out of the country over a long period of time and
have no intention of going back to the Philippines and have no
SAT UDC 11 K A Self-Assessed Tax arising from unredeemed dishonored check, which
individual partners are out of the country over a long period of time and
have no intention of going back to the Philippines and have no
SAT UDC 11 L O Self-Assessed Tax arising from unpaid tax due per tax return, which was
SAT UDC 11 L A Self-Assessed Tax arising from unpaid tax due per tax return, which was
SAT UDC 11 M O Self-Assessed Tax arising from unredeemed dishonored check, which
partnership has permanently ceased operations or has been officially
dissolved, no WDL was served and the whereabouts of its partners could
not be located — For approval
SAT UDC 11 M A Self-Assessed Tax arising from unredeemed dishonored check, which
partnership has permanently ceased operations or has been officially
dissolved, no WDL was served and the whereabouts of its partners could
not be located — Approved
SAT UDC 12 A O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 12 A A Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 12 B O Self-Assessed Tax arising from unpaid Dishonored Check, which was
has been declared insolvent by Court — For approval
SAT UDC 12 B A Self-Assessed Tax arising from unpaid Dishonored Check, which was
has been declared insolvent by Court — Approved
SAT UDC 12 C O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 12 C A Self-Assessed Tax arising from unpaid Dishonored Check, which was
found — Approved
SAT UDC 12 D O Self-Assessed Tax arising from unpaid Dishonored Check, which was
— For approval
SAT UDC 12 D A Self-Assessed Tax arising from unpaid Dishonored Check, which was
— Approved
SAT UDC 12 E O Self-Assessed Tax arising from unpaid Dishonored Check, which was
SAT UDC 12 E A Self-Assessed Tax arising from unpaid Dishonored Check, which was
has availed of the Tax Amnesty under RA 9480 — Approved
FAN RPS 00 O O Final Assessment Notice based on Returns Processing System/Final

Assessment Notice based on Returns Processing System where the
applications for abatement, compromise, installment has been
disapproved or the protest filed against the FAN has been decided
infavor of the BIR, or the protest filed by the taxpayer was found to have
no factual or legal basis resulting to the affirmation of the FAN, or the
recommendation to write-off or to place the AR under the suspense file
has been disapproved.
FAN RPS 01 A O Final Assessment Notice based on Returns Processing System with
applications for compromise settlement due to financial incapacity where
FAN RPS 01 A A Final Assessment Notice based on Returns Processing System, with
FAN RPS 01 A P Final Assessment Notice based on Returns Processing System, with
FAN RPS 01 B O Final Assessment Notice based on Returns Processing System, with
For action
FAN RPS 01 B A Final Assessment Notice based on Returns Processing System, with
Approved
FAN RPS 01 B P Final Assessment Notice based on Returns Processing System, with
FAN RPS 01 C O Final Assessment Notice based on Returns Processing System, with
FAN RPS 01 C A Final Assessment Notice based on Returns Processing System, with
3.2 (c) of RR 30-2002] — Approved
FAN RPS 01 C P Final Assessment Notice based on Returns Processing System, with
FAN RPS 01 D O Final Assessment Notice based on Returns Processing System, with
FAN RPS 01 D A Final Assessment Notice based on Returns Processing System, with
FAN RPS 01 D P Final Assessment Notice based on Returns Processing System, with
Evaluation Board
FAN RPS 01 E O Final Assessment Notice based on Returns Processing System, with
FAN RPS 01 E A Final Assessment Notice based on Returns Processing System, with
2002] — Approved
FAN RPS 01 E P Final Assessment Notice based on Returns Processing System, with
FAN RPS 02 A O Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement due to doubtful validity of the
assessment as the latter is a result of a "jeopardy assessment" [Sec.
3.1 (a) of RR 30-2002] — For action
3.1 (a) of RR 30-2002] — Approved
3.1 (a) of RR 30-2002] — Pending with the Evaluation Board
assessment as the latter is a result of a presumptions; thus, arbitrary in
nature [Sec. 3.1 (b) of RR 30-2002] — For action
nature [Sec. 3.1 (b) of RR 30-2002] — Approved
nature [Sec. 3.1 (b) of RR 30-2002] — Pending with the Evaluation Board
assessment and taxpayer failed to file administrative protest due failure
to receive the notice of assessment [Sec. 3.1 (c) of RR 30-2002] —
For action
Approved
Pending with the Evaluation Board
assessment and taxpayer failed to request for reinvestigation or
reconsideration within thirty (30) days from receipt of the FAN [Sec.
3.1 (d) of RR 30-2002] — For action
3.1 (d) of RR 30-2002] — Approved
3.1 (d) of RR 30-2002] — Pending with the Evaluation Board
assessment and taxpayer failed to elevate to the CTA an adverse
decision of the CIR or his authorized representative within thirty (30) days
from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] — For action
from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] — Approved
from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] — Pending with
the Evaluation Board
FAN RPS 02 F O Final Assessment Notice based on Returns Processing System, with
assessment — where the demand notice failed to comply with the
formalities prescribed under Section 228 of the Tax Code of 1997, as
amended [Sec. 3.1 (f) of RR 30-2002] — For action
FAN RPS 02 F A Final Assessment Notice based on Returns Processing System, with
amended [Sec. 3.1 (f) of RR 30-2002] — Approved
FAN RPS 02 F P Final Assessment Notice based on Returns Processing System, with
amended [Sec. 3.1 (f) of RR 30-2002] — Pending with the Evaluation
Board
FAN RPS 02 G O Final Assessment Notice based on Returns Processing System, with
assessment — since the same is based on "Best Evidence Obtainable
Rule" [Sec. 3.1 (g) of RR 30-2002] — For action
FAN RPS 02 G A Final Assessment Notice based on Returns Processing System, with
Rule" [Sec. 3.1 (g) of RR 30-2002] — Approved
FAN RPS 02 G P Final Assessment Notice based on Returns Processing System, with
Rule" [Sec. 3.1 (g) of RR 30-2002] — Pending with the Evaluation Board
FAN RPS 02 H O Final Assessment Notice based on Returns Processing System, with
assessment — since the FAN was issued within the prescriptive period
as extended by the taxpayer's execution of Waiver of the Statute of
Limitation, the validity of which is being questioned [Sec. 3.1 (h) of RR
FAN RPS 02 H A Final Assessment Notice based on Returns Processing System, with
FAN RPS 02 H P Final Assessment Notice based on Returns Processing System, with
30-2002] — Pending with the Evaluation Board
TWC
FAN RPS 03 F O Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 F A Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 F P Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 G O Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 G A Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 G P Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 H O Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 H A Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 H P Final Assessment Notice based on Returns Processing System, with
FAN RPS 03 I O Final Assessment Notice based on Returns Processing System, with
action
FAN RPS 03 I A Final Assessment Notice based on Returns Processing System, with
Approved
FAN RPS 03 I P Final Assessment Notice based on Returns Processing System, with
Pending with TWC
For action
Approved
Pending with TWC
— For action
time due to circumstances beyond his control [Sec. 2.5 of RR 13-
2001] — Approved
time due to circumstances beyond his control [Sec. 2.5 of RR 13-
2.6.3 of RR 13-2001] — For action
2.6.3 of RR 13-2001] — Approved
For action
— Approved
FAN RPS 05 O O Final Assessment Notice based on Returns Processing System, with
— For action
FAN RPS 05 O A Final Assessment Notice based on Returns Processing System, with
— Approved
FAN RPS 05 O P Final Assessment Notice based on Returns Processing System, with
action
FAN RPS 06 O Q Final Assessment Notice based on Returns Processing System, with
FAN RPS 06 O R Final Assessment Notice based on Returns Processing System, with
administrative protest based on factual issues — For action
FAN RPS 07 A A Final Assessment Notice based on Returns Processing System with
administrative protest based on factual issues — with decision resulting
to the cancellation of FAN
FAN RPS 07 A B Final Assessment Notice based on Returns Processing System with
to a reduction of assessment
FAN RPS 07 B O Final Assessment Notice based on Returns Processing System with
administrative protest based on legal issues — For action
FAN RPS 07 B A Final Assessment Notice based on Returns Processing System with
administrative protest based on legal issues — with decision resulting to
the cancellation of FAN
FAN RPS 07 B B Final Assessment Notice based on Returns Processing System with
a reduction of assessment
judicial protest based on factual issues — For action
FAN RPS 08 A A Final Assessment Notice based on Returns Processing System with
judicial protest based on factual issues — with decision resulting to the
cancellation of FAN
FAN RPS 08 A B Final Assessment Notice based on Returns Processing System with
judicial protest based on factual issues — with decision resulting to a
reduction of assessment
FAN RPS 08 B O Final Assessment Notice based on Returns Processing System with
judicial protest based on legal issues — For action
FAN RPS 08 B A Final Assessment Notice based on Returns Processing System with
judicial protest based on legal issues — with decision resulting to the
cancellation of FAN
FAN RPS 08 B B Final Assessment Notice based on Returns Processing System with
judicial protest based on legal issues — with decision resulting to a
reduction of assessment
FAN RPS 09 O A Final Assessment Notice based on Returns Processing System, with
FAN RPS 10 O O Final Assessment Notice based on Returns Processing System, which is
the subject of BIR's filed complaint with the DOJ — For action
FAN RPS 10 O A Final Assessment Notice based on Returns Processing System, which is
the subject of BIR's filed complaint with the DOJ — with decision infavor
of the taxpayer that would warrant the cancellation of the FAN
FAN RPS 10 O B Final Assessment Notice based on Returns Processing System, which is
the subject of BIR's filed complaint with the DOJ — with decision in favor
of the BIR but taxpayer still filed an appeal
FAN RPS 11 A O Final Assessment Notice based on Returns Processing System, which
individual taxpayer is serving life imprisonment and has no distrainable
FAN RPS 11 A A Final Assessment Notice based on Returns Processing System, which
individual taxpayer is serving life imprisonment and has no distrainable
FAN RPS 11 B O Final Assessment Notice based on Returns Processing System, which
individual taxpayer is suffering from a lingering disease and has no
FAN RPS 11 B A Final Assessment Notice based on Returns Processing System, which
individual taxpayer is suffering from a lingering disease and has no
FAN RPS 11 C O Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" where the taxpayer is a
subscribed shares of stock have not been fully paid and the where abouts
FAN RPS 11 C A Final Assessment Notice based on Returns Processing System, which
FAN RPS 11 D O Final Assessment Notice based on Returns Processing System, which
foreign national who came to the Philippines as a consultant or who has
FAN RPS 11 D A Final Assessment Notice based on Returns Processing System, which
foreign national who came to the Philippines as a consultant or who has
then — Approved
FAN RPS 11 E O Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" where the individual taxpayer
is out of the country and has no distrainable or leviable properties —
For approval
FAN RPS 11 E A Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" where the individual taxpayer
is out of the country and has no distrainable or leviable properties
— Approved
FAN RPS 11 F O Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" where the taxpayer has been
FAN RPS 11 F A Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" where the taxpayer has been
FAN RPS 1 G O Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" when no property could be
FAN RPS 11 G A Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" when no property could be
FAN RPS 11 H O Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" when the CIR or any of his
FAN RPS 11 H A Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" when the CIR or any of his
FAN RPS 12 A O Final Assessment Notice based on Returns Processing System, which
was placed under the "ARs/DAs for Write-Off" when the five-year
prescriptive period to collect has already prescribed — For approval
FAN RPS 12 A A Final Assessment Notice based on Returns Processing System, which
was placed under the "ARs/DAs for Write-Off" when the five-year
prescriptive period to collect has already prescribed — Approved
FAN RPS 12 B O Final Assessment Notice based on Returns Processing System, which
was placed under the "ARs/DAs for Write-Off" on the ground that the
taxpayer has been declared insolvent by Court — For approval
FAN RPS 12 B A Final Assessment Notice based on Returns Processing System, which
taxpayer has been declared insolvent by Court — Approved
FAN RPS 12 C O Final Assessment Notice based on Returns Processing System, which
FAN RPS 12 C A Final Assessment Notice based on Returns Processing System, which
found — Approved
FAN RPS 12 D O Final Assessment Notice based on Returns Processing System, which
— For approval
FAN RPS 12 D A Final Assessment Notice based on Returns Processing System, which
— Approved
FAN RPS 12 E O Final Assessment Notice based on Returns Processing System, which
taxpayer has availed of the Tax Amnesty under RA 9480 — For approval
FAN RPS 12 E A Final Assessment Notice based on Returns Processing System, which
taxpayer has availed of the Tax Amnesty under RA 9480 — Approved
FAN PRA 00 O O Final Assessment Notice based on Pre-audit of Tax Returns/Final

Assessment Notice based on Pre-audit of Tax Returns where the
FAN PRA 01 A O Final Assessment Notice based on Pre-audit of Tax Returns, with
applications for compromise settlement due to financial incapacity where
FAN PRA 01 A A Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 01 A P Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 01 B O Final Assessment Notice based on Pre-audit of Tax Returns, with
For action
FAN PRA 01 B A Final Assessment Notice based on Pre-audit of Tax Returns, with
the original capital by at least 50% [Sec. 3.2 (b) of RR 30-2002]
— Approved
FAN PRA 01 B P Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 01 C O Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 01 C A Final Assessment Notice based on Pre-audit of Tax Returns, with
3.2 (c) of RR 30-2002] — Approved
FAN PRA 01 C P Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 01 D O Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 01 D A Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 01 D P Final Assessment Notice based on Pre-audit of Tax Returns, with
Evaluation Board
FAN PRA 01 E O Final Assessment Notice based on Pre-audit of Tax Returns, with
body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR
30-2002] — For Action
FAN PRA 01 E A Final Assessment Notice based on Pre-audit of Tax Returns, with
body/government agency as bankrupt or insolvent [Sec. 3.2 (e) of RR
FAN PRA 01 E P Final Assessment Notice based on Pre-audit of Tax Returns, with
body/government agency as bankrupt or insolvent [Sec. 3.2(e) of RR
3.1 (a) of RR 30-2002] — For action
3.1(a) of RR 30-2002] — Approved
3.1 (a) of RR 30-2002] — Pending with the Evaluation Board
nature [Sec. 3.1 (b) of RR 30-2002] — For action
nature [Sec. 3.1 (b) of RR 30-2002] — Approved
nature [Sec. 3.1 (b) of RR 30-2002] — Pending with the Evaluation Board
For action
Approved
3.1 (d) of RR 30-2002] — For action
3.1 (d) of RR 30-2002] — Approved
3.1 (d) of RR 30-2002] — Pending with the Evaluation Board
from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] — For action
from receipt of the decision [Sec. 3.1(e) of RR 30-2002] — Approved
from receipt of the decision [Sec. 3.1 (e) of RR 30-2002] —
FAN PRA 02 F O Final Assessment Notice based on Pre-audit of Tax Returns, with
amended [Sec. 3.1 (f) of RR 30-2002] — For action
FAN PRA 02 F A Final Assessment Notice based on Pre-audit of Tax Returns, with
amended [Sec. 3.1 (f) of RR 30-2002] — Approved
FAN PRA 02 F P Final Assessment Notice based on Pre-audit of Tax Returns, with
amended [Sec. 3.1 (f) of RR 30-2002] — Pending with the Evaluation
Board
FAN PRA 02 G O Final Assessment Notice based on Pre-audit of Tax Returns, with
assessment-since the same is based on "Best Evidence Obtainable
Rule" [Sec. 3.1 (g) of RR 30-2002] — For action
FAN PRA 02 G A Final Assessment Notice based on Pre-audit of Tax Returns, with
assessment-since the same is based on "Best Evidence Obtainable
Rule" [Sec. 3.1 (g) of RR 30-2002] — Approved
FAN PRA 02 G P Final Assessment Notice based on Pre-audit of Tax Returns, with
assessment-since the same is based on "Best Evidence Obtainable Rule"
[Sec. 3.1 (g) of RR 30-2002] — Pending with the Evaluation Board
FAN PRA 02 H O Final Assessment Notice based on Pre-audit of Tax Returns, with
assessment-since the FAN was issued within the prescriptive period as
extended by the taxpayer's execution of Waiver of the Statute of
FAN PRA 02 H A Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 02 H P Final Assessment Notice based on Pre-audit of Tax Returns, with
TWC
of a revenue officer [Sec .2.2 of RR 13-2001] — For action
erroneously imposed [Sec.2.6.4 of RR 13-2001] — Pending with TWC
FAN PRA 03 F O Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 03 F A Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 03 F P Final Assessment Notice based on Pre-audit of Tax Returns, with
in the case of CGT [Sec .2.6.5 of RR 13-2001] — Pending with TWC
FAN PRA 03 G O Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 03 G A Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 03 G P Final Assessment Notice based on Pre-audit of Tax Returns, with
imposed due to off-setting of taxes of the same kind [Sec. 2.6.6 of RR 13-
FAN PRA 03 H O Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 03 H A Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 03 H P Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 03 I O Final Assessment Notice based on Pre-audit of Tax Returns, with
For action
FAN PRA 03 I A Final Assessment Notice based on Pre-audit of Tax Returns, with
Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001]
— Approved
FAN PRA 03 I P Final Assessment Notice based on Pre-audit of Tax Returns, with
Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001]
For action
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001]
— Approved
Pending with TWC
— For action
— Approved
2.6.3 of RR 13-2001] — For action
2.6.3 of RR 13-2001] — Approved
For action
— Approved
FAN PRA 05 O O Final Assessment Notice based on Pre-audit of Tax Returns, with
— For action
FAN PRA 05 O A Final Assessment Notice based on Pre-audit of Tax Returns, with
— Approved
FAN PRA 05 O P Final Assessment Notice based on Pre-audit of Tax Returns, with
For action
FAN PRA 06 O Q Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 06 O R Final Assessment Notice based on Pre-audit of Tax Returns, with
administrative protest based on factual issues — For action
to the cancellation of FAN
FAN PRA 07 A B Final Assessment Notice based on Pre-audit of Tax Returns, with
to a reduction of assessment
administrative protest based on legal issues — For action
the cancellation of FAN
FAN PRA 07 B B Final Assessment Notice based on Pre-audit of Tax Returns, with
a reduction of assessment
FAN PRA 08 A O Final Assessment Notice based on Pre-audit of Tax Returns, with judicial
protest based on factual issues — For action
FAN PRA 08 A A Final Assessment Notice based on Pre-audit of Tax Returns, with judicial
protest based on factual issues — with decision resulting to the
cancellation of FAN
FAN PRA 08 A B Final Assessment Notice based on Pre-audit of Tax Returns, with judicial
protest based on factual issues — with decision resulting to a reduction of
assessment
FAN PRA 08 B O Final Assessment Notice based on Pre-audit of Tax Returns, with judicial
protest based on legal issues — For action
FAN PRA 08 B A Final Assessment Notice based on Pre-audit of Tax Returns, with judicial
protest based on legal issues — with decision resulting to the cancellation
of FAN
FAN PRA 08 B B Final Assessment Notice based on Pre-audit of Tax Returns, with judicial
protest based on legal issues — with decision resulting to a reduction of
assessment
FAN PRA 09 O A Final Assessment Notice based on Pre-audit of Tax Returns, with
FAN PRA 10 O O Final Assessment Notice based on Pre-audit of Tax Returns, which is the
subject of BIR's filed complaint with the DOJ — For action
FAN PRA 10 O A Final Assessment Notice based on Pre-audit of Tax Returns, which is the
subject of BIR's filed complaint with the DOJ — with decision infavor of
the taxpayer that would warrant the cancellation of the FAN
FAN PRA 10 O B Final Assessment Notice based on Pre-audit of Tax Returns, which is the
subject of BIR's filed complaint with the DOJ — with decision in favor of
the BIR but taxpayer still filed an appeal
FAN PRA 11 A O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 A A Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 B O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 B A Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 C O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 C A Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 D O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 D A Final Assessment Notice based on Pre-audit of Tax Returns, which was
then — Approved
FAN PRA 11 E O Final Assessment Notice based on Pre-audit of Tax Returns, which was
For approval
FAN PRA 11 E A Final Assessment Notice based on Pre-audit of Tax Returns, which was
Approved
FAN PRA 11 F O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 F A Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 G O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 G A Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 H O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 11 H A Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 12 A O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 12 A A Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 12 B O Final Assessment Notice based on Pre-audit of Tax Returns, which was
has been declared insolvent by Court — For approval
FAN PRA 12 B A Final Assessment Notice based on Pre-audit of Tax Returns, which was
has been declared insolvent by Court — Approved
FAN PRA 12 C O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 12 C A Final Assessment Notice based on Pre-audit of Tax Returns, which was
found — Approved
FAN PRA 12 D O Final Assessment Notice based on Pre-audit of Tax Returns, which was
— For approval
FAN PRA 12 D A Final Assessment Notice based on Pre-audit of Tax Returns, which was
— Approved
FAN PRA 12 E O Final Assessment Notice based on Pre-audit of Tax Returns, which was
FAN PRA 12 E A Final Assessment Notice based on Pre-audit of Tax Returns, which was
has availed of the Tax Amnesty under RA 9480 — Approved
1 FAN ALA 00 O O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority/Final Assessment Notice is a result of actual audit covered by a
Letter of Authority where the application for abatement, compromise,
installment has been disapproved or the protest filed against the FAN has
been decided infavor of the BIR, or the protest filed by the taxpayer was
found to have no factual or legal basis resulting to the affirmation of the
FAN, or the recommendation to write-off or to place the AR under the
suspense file has been disapproved.
2 FAN ALA 01 A O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with applications for compromise settlement due to financial
dissolved [Sec. 3.2 (a) of RR 30-2002] — For action
3 FAN ALA 01 A A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement due to financial
dissolved [Sec. 3.2 (a) of RR 30-2002] — Approved
4 FAN ALA 01 A P Final Assessment Notice is a result of actual audit covered by a Letter of
dissolved [Sec. 3.2 (a) of RR 30-2002] — Pending Evaluation Board
5 FAN ALA 01 B O Final Assessment Notice is a result of actual audit covered by a Letter of
to impairment in the original capital by at least 50% [Sec. 3.2(b) of RR
6 FAN ALA 01 B A Final Assessment Notice is a result of actual audit covered by a Letter of
7 FAN ALA 01 B P Final Assessment Notice is a result of actual audit covered by a Letter of
8 FAN ALA 01 C O Final Assessment Notice is a result of actual audit covered by a Letter of
9 FAN ALA 01 C A Final Assessment Notice is a result of actual audit covered by a Letter of
10 FAN ALA 01 C P Final Assessment Notice is a result of actual audit covered by a Letter of
Board
11 FAN ALA 01 D O Final Assessment Notice is a result of actual audit covered by a Letter of
12 FAN ALA 01 D A Final Assessment Notice is a result of actual audit covered by a Letter of
2002] — Approved
13 FAN ALA 01 D P Final Assessment Notice is a result of actual audit covered by a Letter of
14 FAN ALA 01 E O Final Assessment Notice is a result of actual audit covered by a Letter of
tribunal/authority/body/government agency as bankrupt or insolvent
[Sec. 3.2 (e) of RR 30-2002] — For Action
15 FAN ALA 01 E A Final Assessment Notice based on is a result of actual audit covered by a
Letter of Authority, with application for Compromise Settlement due to
financial incapacity where the taxpayer has been declared by any
competent tribunal/authority/body/government agency as bankrupt or
insolvent [Sec. 3.2 (e) of RR 30-2002] — Approved
16 FAN ALA 01 E P Final Assessment Notice is a result of actual audit covered by a Letter of
3.2 (e) of RR 30-2002] — Pending with Evaluation Board
Authority, with application for Compromise Settlement due to doubtful
validity of the assessment as the latter is a result of a "jeopardy
assessment" [Sec. 3.1 (a) of RR 30-2002] — For action
assessment" [Sec. 3.1 (a) of RR 30-2002] — Approved
assessment" [Sec. 3.1 (a) of RR 30-2002] — Pending with the Evaluation
Board
validity of the assessment as the latter is a result of a
presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002]
For action
— Approved
— Pending with the Evaluation Board
validity of the assessment and taxpayer failed to file administrative
protest due failure to receive the notice of assessment [Sec. 3.1 (c) of RR
validity of the assessment and taxpayer failed to request for
reinvestigation or reconsideration within thirty (30) days from receipt of
the FAN [Sec. 3.1 (d) of RR 30-2002] — For action
the FAN [Sec. 3.1 (d) of RR 30-2002] — Approved
the FAN [Sec. 3.1 (d) of RR 30-2002] — Pending with the Evaluation
Board
validity of the assessment and taxpayer failed to elevate to the CTA an
adverse decision of the CIR or his authorized representative within thirty
(30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002]
action
30 FAN ALA 02 E A Final Assessment Notice is a result of actual audit covered by a Letter of
— Approved
32 FAN ALA 02 F O Final Assessment Notice is a result of actual audit covered by a Letter of
validity of the assessment-where the demand notice failed to comply
with the formalities prescribed under Section 228 of the Tax Code of
1997, as amended [Sec. 3.1 (f) of RR 30-2002] — For action
33 FAN ALA 02 F A Final Assessment Notice is a result of actual audit covered by a Letter of
1997, as amended [Sec. 3.1 (f) of RR 30-2002] — Approved
34 FAN ALA 02 F P Final Assessment Notice is a result of actual audit covered by a Letter of
1997, as amended [Sec. 3.1 (f) of RR 30-2002] — Pending with the
Evaluation Board
35 FAN ALA 02 G O Final Assessment Notice is a result of actual audit covered by a Letter of
validity of the assessment-since the same is based on "Best Evidence
Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — For action
36 FAN ALA 02 G A Final Assessment Notice is a result of actual audit covered by a Letter of
Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — Approved
37 FAN ALA 02 G P Final Assessment Notice is a result of actual audit covered by a Letter of
Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — Pending with the
Evaluation Board
38 FAN ALA 02 H O Final Assessment Notice is a result of actual audit covered by a Letter of
validity of the assessment-since the FAN was issued within the
prescriptive period as extended by the taxpayer's execution of Waiver of
the Statute of Limitation, the validity of which is being questioned [Sec.
3.1 (h) of RR 30-2002] — For action
39 FAN ALA 02 H A Final Assessment Notice is a result of actual audit covered by a Letter of
3.1 (h) of RR 30-2002] — Approved
40 FAN ALA 02 H P Final Assessment Notice is a result of actual audit covered by a Letter of
3.1 (h) of RR 30-2002] — Pending with the Evaluation Board
Authority, with application for Abatement of Penalties as the penalties
was imposed due to filing at the wrong venue [Sec. 2.1 of RR 13-2001]
— For action
— Approved
Authority, with application for Abatement of Penalties on the ground that
taxpayer's mistake in the payment of tax due is due to an erroneous
written advise of a revenue officer [Sec .2.2 of RR 13-2001] — For action
written advise of a revenue officer [Sec .2.2 of RR 13-2001] — Pending
with TWC
taxpayer's non-compliance with the law was due to a difficult
penalties were imposed due to use of wrong form but correct amount of
tax was remitted [Sec. 2.6.2 of RR 13-2001] — For action
penalties were imposed due to use of wrong form but correct amount
of tax was remitted [Sec.2.6.2 of RR 13-2001] — Approved
tax was remitted [Sec. 2.6.2 of RR 13-2001] — Pending with TWC
surcharge was erroneously imposed [Sec.2.6.4 of RR 13-2001] —
action
surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001]
— Approved
surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001]
return was filed late due to unresolved issue on classification/valuation of
real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001] —
For action
real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001]
— Approved
58 FAN ALA 03 F P Final Assessment Notice is a result of actual audit covered by a Letter of
real property as in the case of CGT [Sec. 2.6.5 of RR 13-2001]
penalties were imposed due to off-setting of taxes of the same kind [Sec.
2.6.6 of RR 13-2001] — For action
2.6.6 of RR 13-2001] — Approved
61 FAN ALA 03 G P Final Assessment Notice is a result of actual audit covered by a Letter of
penalties were imposed due to automatic off-setting of overpayment of
one kind of withholding tax against the underpayment of another [Sec.
2.6.7 of RR 13-2001] — For action
2.6.7 of RR 13-2001] — Approved
64 FAN ALA 03 H P Final Assessment Notice is a result of actual audit covered by a Letter of
65 FAN ALA 03 I O Final Assessment Notice is a result of actual audit covered by a Letter of
penalties were imposed due to wrong use of Tax Credit Certificate where
the Tax Debit Memo (TDM) was not properly applied [Sec. 2.6.9 of RR
66 FAN ALA 03 I A Final Assessment Notice is a result of actual audit covered by a Letter of
67 FAN ALA 03 I P Final Assessment Notice is a result of actual audit covered by a Letter of
penalties were imposed due to taxpayer's failure to file tax return and pay
tax due on time because of substantial losses from prolonged labor
2001] — Approved
tax due on time due to circumstances beyond his control [Sec. 2.5 of RR
penalties were imposed on amended return filed under meritorious
penalties were imposed on the late remittance of tax withheld on
collection cost is higher than the amount sought to be collected [Sec. 3 of
81 FAN ALA 05 O A Final Assessment Notice is a result of actual audit covered by a Letter of
82 FAN ALA 05 O P Final Assessment Notice is a result of actual audit covered by a Letter of
RR 13-2001] — pending with TWC
Authority, with application for Tax Amnesty pursuant to Republic Act No.
9480 — For action
84 FAN ALA 06 O Q Final Assessment Notice is a result of actual audit covered by a Letter of
9480 — Qualified as determined by the Task Force under ODCIR-OG
85 FAN ALA 06 O R Final Assessment Notice is a result of actual audit covered by a Letter of
9480 — Returned to taxpayer due to incomplete requirements
Authority, with administrative protest based on factual issues —
For action
Authority, with administrative protest based on factual issues —
with decision resulting to the cancellation of FAN
88 FAN ALA 07 A B Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with administrative protest based on factual issues — with
decision resulting to a reduction of assessment
Authority, with administrative protest based on legal issues — For action
90 FAN ALA 07 B A Final Assessment Notice based on is a result of actual audit covered by a
Letter of Authority, with administrative protest based on legal issues —
91 FAN ALA 07 B B Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with administrative protest based on legal issues —
with decision resulting to a reduction of assessment
Authority with judicial protest based on factual issues — For action
Authority with judicial protest based on factual issues — with decision
resulting to the cancellation of FAN
94 FAN ALA 08 A B Final Assessment Notice is a result of actual audit covered by a Letter of
Authority with judicial protest based on factual issues — with decision
resulting to a reduction of assessment
Authority with judicial protest based on legal issues — For action
Authority, with judicial protest based on legal issues — with decision
97 FAN ALA 08 B B Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with judicial protest based on legal issues — with decision
Authority, with application for installment payment — For action
Authority, with application for installment payment — Approved
Authority, which is the subject of BIR's filed complaint with the DOJ — For
action
Authority, which is the subject of BIR's filed complaint with the DOJ —
with decision infavor of the taxpayer that would warrant the cancellation
of the FAN
102 FAN ALA 10 O B Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which is the subject of BIR's filed complaint with the DOJ
with decision in favor of the BIR but taxpayer still filed an appeal
Authority, which was placed under the "Suspense ARs/DAs" on the
Authority, which was placed under the "Suspense ARs/DAs" where the
taxpayer is a corporation which was verified to have ceased operations or
has been officially dissolved and no warrant of distraint and/or levy was
served, its subscribed shares of stock have not been fully paid and the
whereabouts of its stockholders could not be located — For approval
whereabouts of its stockholders could not be located — Approved
Authority, which was placed under the "Suspense ARs/DAs" when no
property could be located despite issuance and execution of the
WDL — For approval
Authority, which was placed under the "Suspense ARs/DAs" when no
property could be located despite issuance and execution of the
WDL — Approved
Authority, which was placed under the "Suspense ARs/DAs" when the
Authority, which was placed under the "Suspense ARs/DAs" when the
Authority, which was placed under the "ARs/DAs for Write-Off" when the
five-year prescriptive period to collect has already prescribed
— For approval
Authority, which was placed under the "ARs/DAs for Write-Off" when the
five-year prescriptive period to collect has already prescribed
— Approved
Authority, which was placed under the "ARs/DAs for Write-Off" on the
ground that the taxpayer has been declared insolvent by Court
— For approval
ground that the taxpayer has been declared insolvent by Court
— Approved
— For approval
— Approved
Authority, with seized forfeited properties — Awaiting auction sale
130 FAN ALA 13 O B Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with seized forfeited properties — Auction resulted to tax sale,
awaiting one-year redemption period
131 FAN ALA 13 O C Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with seized forfeited properties — auction resulted to
successful sale, awaiting one-year redemption period
132 FAN ALA 14 O P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, referred to Legal Group for issue resolution-Pending
133 FAN ALA 14 O R Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, referred to Legal Group for issue resolution-Legal Issue
Resolved
FAN LNW 00 O O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority/Final Assessment Notice based
on Letter Notice and verified thru conduct of audit covered by a Letter of
Authority where the applications for abatement, compromise, installment
has been disapproved or the protest filed against the FAN has been
decided infavor of the BIR, or the protest filed by the taxpayer was found
to have no factual or legal basis resulting to the affirmation of the FAN,
or the recommendation to write-off or to place the AR under the
FAN LNW 01 A O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with applications for
compromise settlement due to financial incapacity where the corporation
has ceased operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002]
— For action
FAN LNW 01 A A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Compromise
Settlement due to financial incapacity where the corporation has ceased
operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002]
— Approved
FAN LNW 01 A P Final Assessment Notice based on Letter Notice and verified thru conduct
operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] —
Pending Evaluation Board
FAN LNW 01 B O Final Assessment Notice based on Letter Notice and verified thru conduct
Settlement due to financial incapacity where the taxpayer is suffering
from earnings deficit resulting to impairment in the original capital by at
least 50% [Sec. 3.2 (b) of RR 30-2002] — For action
FAN LNW 01 B A Final Assessment Notice based on Letter Notice and verified thru conduct
least 50% [Sec. 3.2 (b) of RR 30-2002] — Approved
FAN LNW 01 B P Final Assessment Notice based on Letter Notice and verified thru conduct
least 50% [Sec. 3.2 (b) of RR 30-2002] — Pending with Evaluation Board
FAN LNW 01 C O Final Assessment Notice based on Letter Notice and verified thru conduct
from networth deficit taken from the latest audited FS provided that in the
case of an individual taxpayer, he has no other leviable properties under
the law other than his family home. [Sec. 3.2 (c) of RR 30-2002]
— For Action
FAN LNW 01 C A Final Assessment Notice based on Letter Notice and verified thru conduct
— Approved
FAN LNW 01 C P Final Assessment Notice based on Letter Notice and verified thru conduct
— Pending with Evaluation Board
FAN LNW 01 D O Final Assessment Notice based on Letter Notice and verified thru conduct
Settlement due to financial incapacity where the individual taxpayer is
compensation earner with no other source of income and the family's
gross monthly compensation income does not exceed the levels of
compensation income provided under Sec. 4.1.1 of RR No. 30-2002 and
it appears that he has no other leviable properties other than his family
home. [Sec. 3.2 (d) of RR 30-2002] — For Action
FAN LNW 01 D A Final Assessment Notice based on Letter Notice and verified thru conduct
home. [Sec. 3.2 (d) of RR 30-2002] — Approved
FAN LNW 01 D P Final Assessment Notice based on Letter Notice and verified thru conduct
home. [Sec. 3.2 (d) of RR 30-2002] — Pending with Evaluation Board
FAN LNW 01 E O Final Assessment Notice based on Letter Notice and verified thru conduct
Settlement due to financial incapacity where the taxpayer has been
declared by any competent tribunal/authority/ body/government agency
as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] — For Action
FAN LNW 01 E A Final Assessment Notice based on Letter Notice and verified thru conduct
declared by any competent tribunal/authority/body/government agency
as bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] — Approved
FAN LNW 01 E P Final Assessment Notice based on Letter Notice and verified thru conduct
declared by any competent tribunal/authority/body/government agency as
bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] — Pending with
Evaluation Board
Settlement due to doubtful validity of the assessment as the latter is a
result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002]
— For action
result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002]
— Approved
result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] —
result of a presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-
2002] — Approved
2002] — Pending with the Evaluation Board
Settlement due to doubtful validity of the assessment and taxpayer failed
to file administrative protest due failure to receive the notice of
assessment [Sec. 3.1 (c) of RR 30-2002] — For action
assessment [Sec. 3.1 (c) of RR 30-2002] — Approved
assessment [Sec. 3.1 (c) of RR 30-2002] — Pending with the Evaluation
Board
to request for reinvestigation or reconsideration within thirty (30) days
from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] — For action
from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] — Approved
from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] — Pending with the
Evaluation Board
to elevate to the CTA an adverse decision of the CIR or his authorized
representative within thirty (30) days from receipt of the decision [Sec.
3.1 (e) of RR 30-2002] — For action
3.1 (e) of RR 30-2002] — Approved
3.1 (e) of RR 30-2002] — Pending with the Evaluation Board
FAN LNW 02 F O Final Assessment Notice based on Letter Notice and verified thru conduct
Settlement due to doubtful validity of the assessment-where the
demand notice failed to comply with the formalities prescribed under
Section 228 of the Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-
FAN LNW 02 F A Final Assessment Notice based on Letter Notice and verified thru conduct
2002] — Approved
FAN LNW 02 F P Final Assessment Notice based on Letter Notice and verified thru conduct
FAN LNW 02 G O Final Assessment Notice based on Letter Notice and verified thru conduct
Settlement due to doubtful validity of the assessment-since the same is
based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002]
— For action
FAN LNW 02 G A Final Assessment Notice based on Letter Notice and verified thru conduct
— Approved
FAN LNW 02 G P Final Assessment Notice based on Letter Notice and verified thru conduct
FAN LNW 02 H O Final Assessment Notice based on Letter Notice and verified thru conduct
Settlement due to doubtful validity of the assessment-since the FAN was
issued within the prescriptive period as extended by the taxpayer's
execution of Waiver of the Statute of Limitation, the validity of which is
being questioned [Sec. 3.1 (h) of RR 30-2002] — For action
FAN LNW 02 H A Final Assessment Notice based on Letter Notice and verified thru conduct
Settlement due to doubtful validity of the assessment-since the FAN was
being questioned [Sec. 3.1(h) of RR 30-2002] — Approved
FAN LNW 02 H P Final Assessment Notice based on Letter Notice and verified thru conduct
Settlement due to doubtful validity of the assessment -since the FAN was
being questioned [Sec. 3.1 (h) of RR 30-2002] — Pending with the
Evaluation Board
of audit covered by a Letter of Authority, with application for Abatement
of Penalties as the penalties was imposed due to filing at the wrong
venue [Sec. 2.1 of RR 13-2001] — For action
venue [Sec. 2.1 of RR 13-2001] — Approved
venue [Sec. 2.1 of RR 13-2001] — Pending with TWC
of Penalties on the ground that taxpayer's mistake in the payment of tax
due is due to an erroneous written advise of a revenue officer [Sec. 2.2 of
due is due to an erroneous written advise of a revenue officer [Sec .2.2 of
of Penalties on the ground that taxpayer's non-compliance with the law
was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-
was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-
2001] — Approved
was due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001]
of Penalties on the ground that penalties were imposed due to use of
wrong form but correct amount of tax was remitted [Sec. 2.6.2 of RR
of Penalties on the ground that surcharge was erroneously imposed
[Sec .2.6.4 of RR 13-2001] — For action
of Penalties on the ground that return was filed late due to unresolved
issue on classification/valuation of real property as in the case of CGT
FAN LNW 03 F P Final Assessment Notice based on Letter Notice and verified thru conduct
of Penalties on the ground that penalties were imposed due to off-setting
of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] — For action
of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] — Approved
FAN LNW 03 G P Final Assessment Notice based on Letter Notice and verified thru conduct
of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] —
Pending with TWC
of Penalties on the ground that penalties were imposed due to automatic
off-setting of overpayment of one kind of withholding tax against the
underpayment of another [Sec. 2.6.7 of RR 13-2001] — For action
underpayment of another [Sec. 2.6.7 of RR 13-2001] — Approved
FAN LNW 03 H P Final Assessment Notice based on Letter Notice and verified thru conduct
underpayment of another [Sec. 2.6.7 of RR 13-2001] —
Pending with TWC
FAN LNW 03 I O Final Assessment Notice based on Letter Notice and verified thru conduct
of Penalties on the ground that penalties were imposed due to wrong use
of Tax Credit Certificate where the Tax Debit Memo (TDM) was not
properly applied [Sec. 2.6.9 of RR 13-2001] — For action
FAN LNW 03 I A Final Assessment Notice based on Letter Notice and verified thru conduct
properly applied [Sec. 2.6.9 of RR 13-2001] — Approved
FAN LNW 03 I P Final Assessment Notice based on Letter Notice and verified thru conduct
properly applied [Sec. 2.6.9 of RR 13-2001] — Pending with TWC
of Penalties on the ground that penalties were imposed due to taxpayer's
failure to file tax return and pay tax due on time because of
substantia/losses from prolonged labor dispute, force majeure, legitimate
business reverses [Sec. 2.3 of RR 13-2001] — For action
substantia/losses from prolonged labor dispute, force majeure,
legitimate business reverses [Sec. 2.3 of RR 13-2001] — Approved
substantia/losses from prolonged labor dispute, force majeure, legitimate
business reverses [Sec. 2.3 of RR 13-2001] — Pending with TWC
failure to file tax return and pay tax due on time due to circumstances
beyond his control [Sec. 2.5 of RR 13-2001] — For action
beyond his control [Sec. 2.5 of RR 13-2001] — Approved
beyond his control [Sec. 2.5 of RR 13-2001] — Pending with TWC
of Penalties on the ground that penalties were imposed on amended
return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001]
— For action
return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-
2001] — Approved
return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-
of Penalties on the ground that penalties were imposed on the late
remittance of tax withheld on compensation of expatriates due to pending
issuance of the SEC of the license to the Philippine Branch Office or
Subsidiary [Sec. 2.6.8 of RR 13-2001] — For action
Subsidiary [Sec. 2.6.8 of RR 13-2001] — Approved
Subsidiary [Sec. 2.6.8 of RR 13-2001] — Pending with TWC
of Penalties on the ground that collection cost is higher than the amount
sought to be collected [Sec. 3 of RR 13-2001] — For action
FAN LNW 05 O A Final Assessment Notice based on Letter Notice and verified thru conduct
sought to be collected [Sec. 3 of RR 13-2001] — Approved
FAN LNW 05 O P Final Assessment Notice based on Letter Notice and verified thru conduct
sought to be collected [Sec. 3 of RR 13-2001] — pending with TWC
of audit covered by a Letter of Authority, with application for Tax Amnesty
pursuant to Republic Act No. 9480 — For action
FAN LNW 06 O Q Final Assessment Notice based on Letter Notice and verified thru conduct
pursuant to Republic Act No. 9480 — Qualified as determined by the
Task Force under ODCIR-OG
FAN LNW 06 O R Final Assessment Notice based on Letter Notice and verified thru conduct
pursuant to Republic Act No. 9480 — Returned to taxpayer due to
incomplete requirements
of audit covered by a Letter of Authority, with administrative protest
based on factual issues — For action
based on factual issues — with decision resulting to the cancellation of
FAN
FAN LNW 07 A B Final Assessment Notice based on Letter Notice and verified thru conduct
based on factual issues — with decision resulting to a reduction of
assessment
based on legal issues — For action
of audit covered by a Letter of Authority with administrative protest based
on legal issues — with decision resulting to the cancellation of FAN
FAN LNW 07 B B Final Assessment Notice based on Letter Notice and verified thru conduct
based on legal issues — with decision resulting to a reduction of
assessment
of audit covered by a Letter of Authority, with judicial protest based on
factual issues — For action
factual issues — with decision resulting to the cancellation of FAN
FAN LNW 08 A B Final Assessment Notice based on Letter Notice and verified thru conduct
factual issues — with decision resulting to a reduction of assessment
legal issues — For action
legal issues — with decision resulting to the cancellation of FAN
FAN LNW 08 B B Final Assessment Notice based on Letter Notice and verified thru conduct
legal issues — with decision resulting to a reduction of assessment
of audit covered by a Letter of Authority, with application for installment
payment — For action
of audit covered by a Letter of Authority, with application for installment
payment — Approved
of audit covered by a Letter of Authority, which is the subject of BIR's
filed complaint with the DOJ — For action
filed complaint with the DOJ — with decision infavor of the taxpayer that
would warrant the cancellation of the FAN
FAN LNW 10 O B Final Assessment Notice based on Letter Notice and verified thru conduct
filed complaint with the DOJ — with decision in favor of the BIR but
taxpayer still filed an appeal
of audit covered by a Letter of Authority, which was placed under the
"Suspense ARs/DAs" on the ground that the individual taxpayer is
serving life imprisonment and has no distrainable or leviable properties
— For approval
serving life imprisonment and has no distrainable or leviable properties
— Approved
suffering from a lingering disease and has no distrainable or leviable
suffering from a lingering disease and has no distrainable or leviable
"Suspense ARs/DAs" where the taxpayer is a corporation which was
verified to have ceased operations or has been officially dissolved and no
warrant of distraint and/or levy was served, its subscribed shares of stock
have not been fully paid and the whereabouts of its stockholders could
not be located — For approval
"Suspense ARs/DAs" where the taxpayer is a corporation which was
verified to have ceased operations or has been officially dissolved and no
warrant of distraint and/or levy was served, its subscribed shares of stock
have not been fully paid and the whereabouts of its stockholders could
not be located — Approved
"Suspense ARs/DAs" where the taxpayer is a foreign national who came
to the Philippines as a consultant or who has engaged in business in the
Philippines, and has been verified to have left after the completion of the
project/business and has not returned since then — For approval
"Suspense ARs/DAs" where the taxpayer is a foreign national who came
to the Philippines as a consultant or who has engaged in business in the
project/business and has not returned since then — Approved
"Suspense ARs/DAs" where the individual taxpayer is out of the country
"Suspense ARs/DAs" where the individual taxpayer is out of the country
"Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot
be Located (CBL)" status and has no distrainable or leviable properties
— For approval
"Suspense ARs/DAs" where the taxpayer has been tagged with a "Cannot
be Located (CBL)" status and has no distrainable or leviable properties
— Approved
"Suspense ARs/DAs" when no property could be located despite
issuance and execution of the WDL — For approval
"Suspense ARs/DAs" when no property could be located despite
issuance and execution of the WDL — Approved
"Suspense ARs/DAs" when the CIR or any of his authorized
representative is prohibited from enforcing the collection remedies
— For approval
"Suspense ARs/DAs" when the CIR or any of his authorized
representative is prohibited from enforcing the collection remedies
— Approved
"ARs/DAs for Write-Off" when the five-year prescriptive period to collect
has already prescribed — For approval
"ARs/DAs for Write-Off" when the five-year prescriptive period to collect
has already prescribed — Approved
"ARs/DAs for Write-Off" on the ground that the taxpayer has been
declared insolvent by Court — For approval
As for Write-Off" on the ground that the taxpayer has been declared
insolvent by Court — Approved
"ARs/DAs for Write-Off" on the ground that the individual taxpayer is
already dead and no distrainable assets could be found — For approval
"ARs/DAs for Write-Off" on the ground that the individual taxpayer is
already dead and no distrainable assets could be found — Approved
"ARs/DAs for Write-Off" on the ground that the corporation has ceased
operations or has been officially dissolved, no WDL was served and its
subscribed shares of stock have been fully paid — For approval
"ARs/DAs for Write-Off" on the ground that the corporation has ceased
operations or has been officially dissolved, no WDL was served and its
subscribed shares of stock have been fully paid — Approved
"ARs/DAs for Write-Off" on the ground that the taxpayer has availed of
the Tax Amnesty under RA 9480 — For approval
"ARs/DAs for Write-Off" on the ground that the taxpayer has availed of
the Tax Amnesty under RA 9480 — Approved
FAN LNN 00 O O Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued/Final Assessment Notice based on Letter Notice but no Letter
of Authority was issued where the applications for abatement,
compromise, installment has been disapproved or the protest filed
against the FAN has been decided infavor of the BIR, or the protest filed
by the taxpayer was found to have no factual or legal basis resulting to
the affirmation of the FAN, or the recommendation to write-off or to place
the AR under the suspense file has been disapproved.
FAN LNN 01 A O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with applications for compromise settlement due to
financial incapacity where the corporation has ceased operation or is
already dissolved [Sec. 3.2 (a) of RR 30-2002] — For action
FAN LNN 01 A A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement due to
already dissolved [Sec. 3.2 (a) of RR 30-2002] — Approved
FAN LNN 01 A P Final Assessment Notice based on Letter Notice but no Letter of
already dissolved [Sec. 3.2 (a) of RR 30-2002] — Pending Evaluation
Board
FAN LNN 01 B O Final Assessment Notice based on Letter Notice but no Letter of
financial incapacity where the taxpayer is suffering from earnings deficit
resulting to impairment in the original capital by at least 50% [Sec. 3.2 (b)
FAN LNN 01 B A Final Assessment Notice based on Letter Notice but no Letter of
FAN LNN 01 B P Final Assessment Notice based on Letter Notice but no Letter of
of RR 30-2002] — Pending with Evaluation Board
FAN LNN 01 C O Final Assessment Notice based on Letter Notice but no Letter of
financial incapacity where the taxpayer is suffering from networth deficit
taken from the latest audited FS provided that in the case of an individual
FAN LNN 01 C A Final Assessment Notice based on Letter Notice but no Letter of
FAN LNN 01 C P Final Assessment Notice based on Letter Notice but no Letter of
Board
FAN LNN 01 D O Final Assessment Notice based on Letter Notice but no Letter of
financial incapacity where the individual taxpayer is compensation earner
with no other source of income and the family's gross monthly
compensation income does not exceed the levels of compensation
income provided under Sec. 4.1.1 of RR No. 30-2002 and it appears that
he has no other leviable properties other than his family home. [Sec.
3.2 (d) of RR 30-2002] — For Action
FAN LNN 01 D A Final Assessment Notice based on Letter Notice but no Letter of
3.2 (d) of RR 30-2002] — Approved
FAN LNN 01 D P Final Assessment Notice based on Letter Notice but no Letter of
3.2 (d) of RR 30-2002] — Pending with Evaluation Board
FAN LNN 01 E O Final Assessment Notice based on Letter Notice but no Letter of
insolvent [Sec. 3.2 (e) of RR 30-2002] — For Action
FAN LNN 01 E A Final Assessment Notice based on Letter Notice but no Letter of
FAN LNN 01 E P Final Assessment Notice based on Letter Notice but no Letter of
insolvent [Sec. 3.2 (e) of RR 30-2002] — Pending with Evaluation Board
doubtful validity of the assessment as the latter is a result of a "jeopardy
assessment" [Sec. 3.1 (a) of RR 30-2002] — For action
assessment" [Sec. 3.1 (a) of RR 30-2002] — Approved
assessment" [Sec. 3.1 (a) of RR 30-2002] — Pending with the Evaluation
Board
doubtful validity of the assessment as the latter is a result of a
presumptions; thus, arbitrary in nature [Sec. 3.1 (b) of RR 30-2002] —
For action
— Approved
doubtful validity of the assessment and taxpayer failed to file
administrative protest due failure to receive the notice of assessment
[Sec. 3.1 (c) of RR 30-2002] — For action
[Sec. 3.1 (c) of RR 30-2002] — Approved
[Sec. 3.1 (c) of RR 30-2002] — Pending with the Evaluation Board
doubtful validity of the assessment and taxpayer failed to request for
the FAN [Sec. 3.1 (d) of RR 30-2002] — For action
the FAN [Sec. 3.1 (d) of RR 30-2002] — Approved
the FAN [Sec. 3.1 (d) of RR 30-2002] — Pending with the Evaluation
Board
doubtful validity of the assessment and taxpayer failed to elevate to the
CTA an adverse decision of the CIR or his authorized representative
within thirty (30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-
2002] — Approved
FAN LNN 02 F O Final Assessment Notice based on Letter Notice but no Letter of
doubtful validity of the assessment-where the demand notice failed to
comply with the formalities prescribed under Section 228 of the Tax
Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — For action
FAN LNN 02 F A Final Assessment Notice based on Letter Notice but no Letter of
Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — Approved
FAN LNN 02 F P Final Assessment Notice based on Letter Notice but no Letter of
Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — Pending with
FAN LNN 02 G O Final Assessment Notice based on Letter Notice but no Letter of
doubtful validity of the assessment-since the same is based on "Best
Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — For action
FAN LNN 02 G A Final Assessment Notice based on Letter Notice but no Letter of
doubtful validity of the assessment -since the same is based on "Best
Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — Approved
FAN LNN 02 G P Final Assessment Notice based on Letter Notice but no Letter of
doubtful validity of the assessment-since the same is based on "Best
Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — Pending with
FAN LNN 02 H O Final Assessment Notice based on Letter Notice but no Letter of
doubtful validity of the assessment-since the FAN was issued within the
3.1 (h) of RR 30-2002] — For action
FAN LNN 02 H A Final Assessment Notice based on Letter Notice but no Letter of
3.1 (h) of RR 30-2002] — Approved
FAN LNN 02 H P Final Assessment Notice based on Letter Notice but no Letter of
3.1 (h) of RR 30-2002] — Pending with the Evaluation Board
Authority was issued, with application for Abatement of Penalties as the
penalties was imposed due to filing at the wrong venue [Sec. 2.1 of RR
Authority was issued, with application for Abatement of Penalties on the
ground that taxpayer's mistake in the payment of tax due is due to an
erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001]
— For action
— Approved
ground that taxpayer's non-compliance with the law was due to a difficult
ground that penalties were imposed due to use of wrong form but correct
amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] — For action
amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] — Approved
amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] — Pending with
TWC
ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Approved
ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR
ground that return was filed late due to unresolved issue on
FAN LNN 03 F P Final Assessment Notice based on Letter Notice but no Letter of
ground that penalties were imposed due to off-setting of taxes of the
same kind [Sec. 2.6.6 of RR 13-2001] — For action
same kind [Sec. 2.6.6 of RR 13-2001] — Approved
FAN LNN 03 G P Final Assessment Notice based on Letter Notice but no Letter of
same kind [Sec. 2.6.6 of RR 13-2001] — Pending with TWC
ground that penalties were imposed due to automatic off-setting of
overpayment of one kind of withholding tax against the underpayment of
another [Sec. 2.6.7 of RR 13-2001] — For action
ground that penalties were imposed due to automatic off-setting of
another [Sec. 2.6.7 of RR 13-2001] — Approved
FAN LNN 03 H P Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with application for Abatement of Penalties on the ground
FAN LNN 03 I O Final Assessment Notice based on Letter Notice but no Letter of
ground that penalties were imposed due to wrong use of Tax Credit
Certificate where the Tax Debit Memo (TDM) was not properly applied
FAN LNN 03 I A Final Assessment Notice based on Letter Notice but no Letter of
FAN LNN 03 I P Final Assessment Notice based on Letter Notice but no Letter of
ground that penalties were imposed due to taxpayer's failure to file tax
return and pay tax due on time because of substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
return and pay tax due on time due to circumstances beyond his control
FAN LNN 04 C O Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with application for Abatement of Penalties on the ground
ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — Approved
ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — Pending with
TWC
ground that penalties were imposed on the late remittance of tax withheld
on compensation of expatriates due to pending issuance of the SEC of
the license to the Philippine Branch Office or Subsidiary [Sec. 2.6.8 of
FAN LNN 05 O O Final Assessment Notice based on Letter Notice but no Letter of
ground that collection cost is higher than the amount sought to be
collected [Sec. 3 of RR 13-2001] — For action
FAN LNN 05 O A Final Assessment Notice based on Letter Notice but no Letter of
collected [Sec. 3 of RR 13-2001] — Approved
FAN LNN 05 O P Final Assessment Notice based on Letter Notice but no Letter of
collected [Sec. 3 of RR 13-2001] — pending with TWC
Authority was issued, with application for Tax Amnesty pursuant to
Republic Act No. 9480 — For action
FAN LNN 06 O Q Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with application for Tax Amnesty pursuant to Republic Act
No. 9480 — Qualified as determined by the Task Force under ODCIR-
OG
FAN LNN 06 O R Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Tax Amnesty pursuant to
Republic Act No. 9480 — Returned to taxpayer due to incomplete
requirements
Authority was issued, with administrative protest based on factual issues
— For action
FAN LNN 07 A A Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with administrative protest based on factual issues —
FAN LNN 07 A B Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with administrative protest based on factual issues —
decision resulting to a reduction of assessment
FAN LNN 07 B O Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with administrative protest based on legal issues —
For action
FAN LNN 07 B A Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with administrative protest based on legal issues —
FAN LNN 07 B B Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with administrative protest based on legal issues
— with decision resulting to a reduction of assessment
FAN LNN 08 A O Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with judicial protest based on factual issues — For action
was issued, with judicial protest based on factual issues — with decision
FAN LNN 08 A B Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with judicial protest based on factual issues — with decision
FAN LNN 08 B O Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with judicial protest based on legal issues — For action
FAN LNN 08 B A Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with judicial protest based on legal issues — with decision
FAN LNN 08 B B Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with judicial protest based on legal issues — with decision
Authority was issued, with application for installment payment —
For action
Authority was issued, with application for installment payment —
Approved
Authority was issued, which is the subject of BIR's filed complaint with the
DOJ — For action
Authority was issued, which is the subject of BIR's filed complaint with
the DOJ — with decision infavor of the taxpayer that would warrant the
cancellation of the FAN
FAN LNN 10 O B Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which is the subject of BIR's filed complaint with
the DOJ — with decision in favor of the BIR but taxpayer still filed an
appeal
Authority was issued, which was placed under the "Suspense ARs/DAs"
on the ground that the individual taxpayer is serving life imprisonment
on the ground that the individual taxpayer is serving life imprisonment
on the ground that the individual taxpayer is suffering from a lingering
disease and has no distrainable or leviable properties — For approval
on the ground that the individual taxpayer is suffering from a lingering
disease and has no distrainable or leviable properties — Approved
where the taxpayer is a corporation which was verified to have ceased
operations or has been officially dissolved and no warrant of distraint
and/or levy was served, its subscribed shares of stock have not been
fully paid and the whereabouts of its stockholders could not be located
— For approval
where the taxpayer is a corporation which was verified to have ceased
operations or has been officially dissolved and no warrant of distraint
and/or levy was served, its subscribed shares of stock have not been
fully paid and the whereabouts of its stockholders could not be located
— Approved
where the taxpayer is a foreign national who came to the Philippines as a
where the taxpayer is a foreign national who came to the Philippines as a
where the individual taxpayer is out of the country and has no
where the individual taxpayer is out of the country and has no
where the taxpayer has been tagged with a "Cannot be Located (CBL)"
status and has no distrainable or leviable properties — For approval
where the taxpayer has been tagged with a "Cannot be Located (CBL)"
status and has no distrainable or leviable properties — Approved
when no property could be located despite issuance and execution of the
WDL — For approval
when no property could be located despite issuance and execution of the
WDL — Approved
when the CIR or any of his authorized representative is prohibited from
enforcing the collection remedies — For approval
when the CIR or any of his authorized representative is prohibited from
enforcing the collection remedies — Approved
FAN LNN 12 A O Final Assessment Notice based on Returns Processing System, which
was placed under the "ARs/DAs For Write-Off" when the five-year
prescriptive period to collect has already prescribed — For approval
was issued, which was placed under the "ARs/DAs for Write-Off" when
Approved
Authority was issued, which was placed under the "ARs/DAs for Write-
Off" on the ground that the taxpayer has been declared insolvent by
Court — For approval
Off" on the ground that the taxpayer has been declared insolvent by
Court — Approved
Off" on the ground that the individual taxpayer is already dead and no
distrainable assets could be found — For approval
Off" on the ground that the individual taxpayer is already dead and no
distrainable assets could be found — Approved
Authority was issued, which was placed under the "ARs/DAs For Write-
Off" on the ground that the corporation has ceased operations or has
been officially dissolved, no WDL was served and its subscribed shares
of stock have been fully paid — For approval
Off" on the ground that the corporation has ceased operations or has
been officially dissolved, no WDL was served and its subscribed shares
of stock have been fully paid — Approved
Authority was issued, which was placed under the "ARs/DAs For Write-
Off" on the ground that the taxpayer has availed of the Tax Amnesty
under RA 9480 — For approval
Off" on the ground that the taxpayer has availed of the Tax Amnesty
under RA 9480 — Approved
FAN BES 00 O O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum/Final Assessment Notice based on Best
Evidence obtainable with Subpoena Duces Tecum where the applications
for abatement, compromise, installment has been disapproved or the
protest filed against the FAN has been decided infavor of the BIR, or the
protest filed by the taxpayer was found to have no factual or legal basis
resulting to the affirmation of the FAN, or the recommendation to write-
off or to place the AR under the suspense file has been disapproved.
FAN BES 01 A O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with applications for compromise settlement
due to financial incapacity where the corporation has ceased operation or
is already dissolved [Sec. 3.2 (a) of RR 30-2002] — For action
FAN BES 01 A A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
is already dissolved [Sec. 3.2 (a) of RR 30-2002] — Approved
FAN BES 01 A P Final Assessment Notice based on Best Evidence obtainable with
is already dissolved [Sec. 3.2 (a) of RR 30-2002] — Pending Evaluation
Board
FAN BES 01 B O Final Assessment Notice based on Best Evidence obtainable with
due to financial incapacity where the taxpayer is suffering from earnings
deficit resulting to impairment in the original capital by at least 50% [Sec.
3.2 (b) of RR 30-2002] — For action
FAN BES 01 B A Final Assessment Notice based on Best Evidence obtainable with
3.2 (b) of RR 30-2002] — Approved
FAN BES 01 B P Final Assessment Notice based on Best Evidence obtainable with
3.2 (b) of RR 30-2002] — Pending with Evaluation Board
FAN BES 01 C O Final Assessment Notice based on Best Evidence obtainable with
due to financial incapacity where the taxpayer is suffering from networth
deficit taken from the latest audited FS provided that in the case of an
individual taxpayer, he has no other leviable properties under the law
other than his family home. [Sec. 3.2 (c) of RR 30-2002] — For Action
FAN BES 01 C A Final Assessment Notice based on Best Evidence obtainable with
other than his family home. [Sec. 3.2 (c) of RR 30-2002] — Approved
FAN BES 01 C P Final Assessment Notice based on Best Evidence obtainable with
other than his family home. [Sec. 3.2 (c) of RR 30-2002] — Pending with
Evaluation Board
FAN BES 01 D O Final Assessment Notice based on Best Evidence obtainable with
due to financial incapacity where the individual taxpayer is compensation
earner with no other source of income and the family's gross monthly
FAN BES 01 D A Final Assessment Notice based on Best Evidence obtainable with
3.2 (d) of RR 30-2002] — Approved
FAN BES 01 D P Final Assessment Notice based on Best Evidence obtainable with
FAN BES 01 E O Final Assessment Notice based on Best Evidence obtainable with
due to financial incapacity where the taxpayer has been declared by any
FAN BES 01 E A Final Assessment Notice based on Best Evidence obtainable with
FAN BES 01 E P Final Assessment Notice based on Best Evidence obtainable with
due to doubtful validity of the assessment as the latter is a result of a
"jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] — For action
"jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] — Approved
"jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] — Pending with the
Evaluation Board
For action
— Approved
due to doubtful validity of the assessment and taxpayer failed to file
due to doubtful validity of the assessment and taxpayer failed to request
for reinvestigation or reconsideration within thirty (30) days from receipt
of the FAN [Sec. 3.1(d) of RR 30-2002] — For action
of the FAN [Sec. 3.1 (d) of RR 30-2002] — Approved
of the FAN [Sec. 3.1 (d) of RR 30-2002] — Pending with the Evaluation
Board
due to doubtful validity of the assessment and taxpayer failed to elevate
to the CTA an adverse decision of the CIR or his authorized
3.1 (e) of RR 30-2002] — Approved
FAN BES 02 F O Final Assessment Notice based on Best Evidence obtainable with
due to doubtful validity of the assessment - where the demand notice
failed to comply with the formalities prescribed under Section 228 of the
Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — For action
FAN BES 02 F A Final Assessment Notice based on Best Evidence obtainable with
due to doubtful validity of the assessment — where the demand notice
Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — Approved
FAN BES 02 F P Final Assessment Notice based on Best Evidence obtainable with
Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — Pending
with the Evaluation Board
FAN BES 02 G O Final Assessment Notice based on Best Evidence obtainable with
due to doubtful validity of the assessment — since the same is based on
"Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — For
action
FAN BES 02 G A Final Assessment Notice based on Best Evidence obtainable with
"Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] —
Approved
FAN BES 02 G P Final Assessment Notice based on Best Evidence obtainable with
"Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — Pending
FAN BES 02 H O Final Assessment Notice based on Best Evidence obtainable with
due to doubtful validity of the assessment — since the FAN was issued
within the prescriptive period as extended by the taxpayer's execution of
Waiver of the Statute of Limitation, the validity of which is being
questioned [Sec. 3.1 (h) of RR 30-2002] — For action
FAN BES 02 H A Final Assessment Notice based on Best Evidence obtainable with
questioned [Sec. 3.1 (h) of RR 30-2002] — Approved
FAN BES 02 H P Final Assessment Notice based on Best Evidence obtainable with
questioned [Sec. 3.1 (h) of RR 30-2002] — Pending with the Evaluation
Board
Subpoena Duces Tecum, with application for Abatement of Penalties as
the penalties was imposed due to filing at the wrong venue [Sec. 2.1 of
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that taxpayer's mistake in the payment of tax due is due to an
— For action
— Approved
the ground that taxpayer's non-compliance with the law was due to a
difficult interpretation of said law [Sec.2.4 of RR 13-2001] — For action
difficult interpretation of said law [Sec. 2.4 of RR 13-2001] — Approved
difficult interpretation of said law [Sec .2.4 of RR 13-2001] — Pending
with TWC
the ground that penalties were imposed due to use of wrong form but
correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] —
For action
Approved
correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001] — Pending
with TWC
the ground that surcharge was erroneously imposed [Sec .2.6.4 of RR 13-
the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Approved
the ground that return was filed late due to unresolved issue on
FAN BES 03 F P Final Assessment Notice based on Best Evidence obtainable with
the ground that penalties were imposed due to off-setting of taxes of the
FAN BES 03 G P Final Assessment Notice based on Best Evidence obtainable with
the ground that penalties were imposed due to automatic off-setting of
FAN BES 03 H P Final Assessment Notice based on Best Evidence obtainable with
another [Sec. 2.6.7 of RR 13-2001] — Pending with TWC
FAN BES 03 I O Final Assessment Notice based on Best Evidence obtainable with
the ground that penalties were imposed due to wrong use of Tax Credit
FAN BES 03 I A Final Assessment Notice based on Best Evidence obtainable with
FAN BES 03 I P Final Assessment Notice based on Best Evidence obtainable with
the ground that penalties were imposed due to taxpayer's failure to file
tax return and pay tax due on time because of substantial losses from
tax return and pay tax due on time due to circumstances beyond his
control [Sec. 2.5 of RR 13-2001] — For action
control [Sec. 2.5 of RR 13-2001] — Approved
control [Sec. 2.5 of RR 13-2001] — Pending with TWC
the ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — For action
TWC
the ground that penalties were imposed on the late remittance of tax
withheld on compensation of expatriates due to pending issuance of the
SEC of the license to the Philippine Branch Office or Subsidiary [Sec.
2.6.8 of RR 13-2001] — For action
2.6.8 of RR 13-2001] — Approved
the ground that collection cost is higher than the amount sought to be
FAN BES 05 O A Final Assessment Notice based on Best Evidence obtainable with
FAN BES 05 O P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Tax Amnesty pursuant to
FAN BES 06 O Q Final Assessment Notice based on Best Evidence obtainable with
Republic Act No. 9480 — Qualified as determined by the Task Force
under ODCIR-OG
FAN BES 06 O R Final Assessment Notice based on Best Evidence obtainable with
requirements
Subpoena Duces Tecum, with administrative protest based on factual
issues — For action
issues — with decision resulting to the cancellation of FAN
FAN BES 07 A B Final Assessment Notice based on Best Evidence obtainable with
issues — with decision resulting to a reduction of assessment
Subpoena Duces Tecum, with administrative protest based on legal
FAN BES 07 B B Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with judicial protest based on factual issues —
For action
FAN BES 08 A B Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with judicial protest based on legal issues —
For action
FAN BES 08 B B Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for installment payment —
For action
Subpoena Duces Tecum, with application for installment payment —
Approved
Subpoena Duces Tecum, which is the subject of BIR's filed complaint
with the DOJ — For action
with the DOJ — with decision infavor of the taxpayer that would warrant
the cancellation of the FAN
FAN BES 10 O B Final Assessment Notice based on Best Evidence obtainable with
with the DOJ — with decision in favor of the BIR but taxpayer still filed an
appeal
Subpoena Duces Tecum, which was placed under the "Suspense
ARs/DAs" on the ground that the individual taxpayer is serving life
imprisonment and has no distrainable or leviable properties — For
approval
imprisonment and has no distrainable or leviable properties — Approved
ARs/DAs" on the ground that the individual taxpayer is suffering from a
lingering disease and has no distrainable or leviable properties —
approval
Approved
ARs/DAs" where the taxpayer is a corporation which was verified to have
ceased operations or has been officially dissolved and no warrant of
distraint and/or levy was served, its subscribed shares of stock have not
been fully paid and the whereabouts of its stockholders could not be
ARs/DAs" where the taxpayer is a foreign national who came to the
Philippines as a consultant or who has engaged in business in the
ARs/DAs" where the individual taxpayer is out of the country and has no
ARs/DAs" where the taxpayer has been tagged with a "Cannot be
Located (CBL)" status and has no distrainable or leviable properties —
For approval
Located (CBL)" status and has no distrainable or leviable properties
— Approved
ARs/DAs" when no property could be located despite issuance and
execution of the WDL — For approval
execution of the WDL — Approved
ARs/DAs" when the CIR or any of his authorized representative is
prohibited from enforcing the collection remedies — For approval
prohibited from enforcing the collection remedies — Approved
Subpoena Duces Tecum, which was placed under the "ARs/DAs for
Write-Off" when the five-year prescriptive period to collect has already
prescribed — For approval
prescribed — Approved
Write-Off" on the ground that the taxpayer has been declared insolvent by
Court — For approval
Write-Off" on the ground that the taxpayer has been declared insolvent by
Court — Approved
Write-Off" on the ground that the individual taxpayer is already dead and
no distrainable assets could be found — For approval
no distrainable assets could be found — Approved
Write-Off" on the ground that the corporation has ceased operations or
has been officially dissolved, no WDL was served and its subscribed
shares of stock have been fully paid — For approval
shares of stock have been fully paid — Approved
Write-Off" on the ground that the taxpayer has availed of the Tax
Amnesty under RA 9480 — For approval
Amnesty under RA 9480 — Approved
FAN BEN 00 O O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum/Final Assessment Notice based on Best
Evidence obtainable without Subpoena Duces Tecum, where the
FAN BEN 01 A O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with applications for compromise settlement
is already dissolved [Sec. 3.2 (a) of RR 30-2002] — For action
FAN BEN 01 A A Final Assessment Notice based on Best Evidence obtainable without
is already dissolved [Sec. 3.2 (a) of RR 30-2002] — Approved
FAN BEN 01 A P Final Assessment Notice based on Best Evidence obtainable without
is already dissolved [Sec. 3.2 (a) of RR 30-2002] — Pending Evaluation
Board
FAN BEN 01 B O Final Assessment Notice based on Best Evidence obtainable without
3.2 (b) of RR 30-2002] — For action
FAN BEN 01 B A Final Assessment Notice based on Best Evidence obtainable without
3.2 (b) of RR 30-2002] — Approved
FAN BEN 01 B P Final Assessment Notice based on Best Evidence obtainable without
3.2 (b) of RR 30-2002] — Pending with Evaluation Board
FAN BEN 01 C O Final Assessment Notice based on Best Evidence obtainable without
other than his family home. [Sec. 3.2 (c) of RR 30-2002] — For Action
FAN BEN 01 C A Final Assessment Notice based on Best Evidence obtainable without
other than his family home. [Sec. 3.2 (c) of RR 30-2002] — Approved
FAN BEN 01 C P Final Assessment Notice based on Best Evidence obtainable without
other than his family home. [Sec. 3.2 (c) of RR 30-2002] — Pending with
Evaluation Board
FAN BEN 01 D O Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 01 D A Final Assessment Notice based on Best Evidence obtainable without
3.2 (d) of RR 30-2002] — Approved
FAN BEN 01 D P Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 01 E O Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 01 E A Final Assessment Notice based on Best Evidence obtainable without
competent tribunal/authority/ body/government agency as bankrupt or
insolvent [Sec. 3.2(e) of RR 30-2002] — Approved
FAN BEN 01 E P Final Assessment Notice based on Best Evidence obtainable without
"jeopardy assessment" [Sec. 3.1(a) of RR 30-2002] — For action
"jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] — Approved
"jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] — Pending with the
Evaluation Board
For action
— Approved
of the FAN [Sec. 3.1 (d) of RR 30-2002] — For action
of the FAN [Sec. 3.1 (d) of RR 30-2002] — Approved
of the FAN [Sec. 3.1 (d) of RR 30-2002] — Pending with the Evaluation
Board
3.1 (e) of RR 30-2002] — Approved
FAN BEN 02 F O Final Assessment Notice based on Best Evidence obtainable without
due to doubtful validity of the assessment-where the demand notice
Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — For action
FAN BEN 02 F A Final Assessment Notice based on Best Evidence obtainable without
Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — Approved
FAN BEN 02 F P Final Assessment Notice based on Best Evidence obtainable without
due to doubtful validity of the assessment-where the demand notice
Tax Code of 1997, as amended [Sec. 3.1 (f) of RR 30-2002] — Pending
FAN BEN 02 G O Final Assessment Notice based on Best Evidence obtainable without
due to doubtful validity of the assessment-since the same is based on
For action
FAN BEN 02 G A Final Assessment Notice based on Best Evidence obtainable without
due to doubtful validity of the assessment-since the same is based on
Approved
FAN BEN 02 G P Final Assessment Notice based on Best Evidence obtainable without
due to doubtful validity of the assessment -since the same is based on
"Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-2002] — Pending
FAN BEN 02 H O Final Assessment Notice based on Best Evidence obtainable without
due to doubtful validity of the assessment -since the FAN was issued
questioned [Sec. 3.1 (h) of RR 30-2002] — For action
FAN BEN 02 H A Final Assessment Notice based on Best Evidence obtainable without
due to doubtful validity of the assessment-since the FAN was issued
questioned [Sec. 3.1 (h) of RR 30-2002] — Approved
FAN BEN 02 H P Final Assessment Notice based on Best Evidence obtainable without
due to doubtful validity of the assessment -since the FAN was issued
questioned [Sec. 3.1 (h) of RR 30-2002] — Pending with the Evaluation
Board
— For action
— Approved
difficult interpretation of said law [Sec. 2.4 of RR 13-2001] — For action
difficult interpretation of said law [Sec. 2.4 of RR 13-2001] — Approved
difficult interpretation of said law [Sec. 2.4 of RR 13-2001] — Pending
with TWC
For action
Approved
Pending with TWC
2001] — Approved
Subpoena Duces Tecum, with application for Abatement of Penalties
FAN BEN 03 F P Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 03 G P Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 03 H P Final Assessment Notice based on Best Evidence obtainable without
another [Sec. 2.6.7 of RR 13-2001] — Pending with TWC
FAN BEN 03 I O Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 03 I A Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 03 I P Final Assessment Notice based on Best Evidence obtainable without
control [Sec. 2.5 of RR 13-2001] — For action
control [Sec. 2.5 of RR 13-2001] — Approved
control [Sec. 2.5 of RR 13-2001] — Pending with TWC
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — For action
TWC
2.6.8 of RR 13-2001] — For action
2.6.8 of RR 13-2001] — Approved
FAN BEN 05 O A Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 05 O P Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 06 O Q Final Assessment Notice based on Best Evidence obtainable without
Republic Act No. 9480 — Qualified as determined by the Task Force
under ODCIR-OG
FAN BEN 06 O R Final Assessment Notice based on Best Evidence obtainable without
requirements
FAN BEN 07 A B Final Assessment Notice based on Best Evidence obtainable without
FAN BEN 07 B B Final Assessment Notice based on Best Evidence obtainable without
For action
FAN BEN 08 A B Final Assessment Notice based on Best Evidence obtainable without
For action
FAN BEN 08 B B Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for installment payment
For action
Subpoena Duces Tecum, with application for installment payment
Approved
with the DOJ — For action
with the DOJ — with decision infavor of the taxpayer that would warrant
the cancellation of the FAN
FAN BEN 10 O B Final Assessment Notice based on Best Evidence obtainable without
with the DOJ — with decision in favor of the BIR but taxpayer still filed an
appeal
imprisonment and has no distrainable or leviable properties —
For approval
For approval
Approved
For approval
Approved
Subpoena Duces Tecum, which was placed under the "ARs/DAs For
prescribed — Approved
Write-Off" on the ground that the taxpayer has been declared insolvent
by Court — For approval
Write-Off" on the ground that the taxpayer has been declared insolvent
by Court — Approved
no distrainable assets could be found — For approval
no distrainable assets could be found — Approved
Amnesty under RA 9480 — For approval
FAN RTE 00 O O Final Assessment Notice is a result of the Run After Tax Evaders
program/Final Assessment Notice is a result of the Run After Tax
Evaders program, where the applications for abatement or installment
has been disapproved or the protest filed against the FAN has been
decided infavor of the BIR, or the protest filed by the taxpayer was found
to have no factual or legal basis resulting to the affirmation of the FAN,
or the recommendation to write-off or to place the AR under the
FAN RTE 03 A O Final Assessment Notice is a result of the Run After Tax Evaders
program, with application for Abatement of Penalties as the penalties
For action
FAN RTE 03 A A Final Assessment Notice is a result of the Run After Tax Evaders
Approved
FAN RTE 03 A P Final Assessment Notice is a result of the Run After Tax Evaders
Pending with TWC
FAN RTE 03 B O Final Assessment Notice is a result of the Run After Tax Evaders
program, with application for Abatement of Penalties on the ground that
written advise of a revenue officer [Sec. 2.2 of RR 13-2001] — For action
FAN RTE 03 B A Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 03 B P Final Assessment Notice is a result of the Run After Tax Evaders
written advise of a revenue officer [Sec. 2.2 of RR 13-2001] — Pending
with TWC
FAN RTE 03 C O Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 03 C A Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 03 C P Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 03 D O Final Assessment Notice is a result of the Run After Tax Evaders
tax was remitted [Sec. 2.6.2 of RR 13-2001] — For action
FAN RTE 03 D A Final Assessment Notice is a result of the Run After Tax Evaders
tax was remitted [Sec. 2.6.2 of RR 13-2001] — Approved
FAN RTE 03 D P Final Assessment Notice is a result of the Run After Tax Evaders
tax was remitted [Sec. 2.6.2 of RR 13-2001] — Pending with TWC
FAN RTE 03 E O Final Assessment Notice is a result of the Run After Tax Evaders
surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001] —
For action
FAN RTE 03 E A Final Assessment Notice is a result of the Run After Tax Evaders
Approved
FAN RTE 03 E P Final Assessment Notice is a result of the Run After Tax Evaders
Pending with TWC
FAN RTE 03 F O Final Assessment Notice is a result of the Run After Tax Evaders
For action
FAN RTE 03 F A Final Assessment Notice is a result of the Run After Tax Evaders
Approved
FAN RTE 03 F P Final Assessment Notice is a result of the Run After Tax Evaders
Pending with TWC
FAN RTE 03 G O Final Assessment Notice is a result of the Run After Tax Evaders
2.6.6 of RR 13-2001] — For action
FAN RTE 03 G A Final Assessment Notice is a result of the Run After Tax Evaders
2.6.6 of RR 13-2001] — Approved
FAN RTE 03 G P Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 03 H O Final Assessment Notice is a result of the Run After Tax Evaders
2.6.7 of RR 13-2001] — For action
FAN RTE 03 H A Final Assessment Notice is a result of the Run After Tax Evaders
2.6.7 of RR 13-2001] — Approved
FAN RTE 03 H P Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 03 I O Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 03 I A Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 03 I P Final Assessment Notice is a result of the Run After Tax Evaders
2001] — Approved
FAN RTE 04 A P Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 04 B P Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 04 C P Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 04 D P Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 05 O A Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 05 O P Final Assessment Notice is a result of the Run After Tax Evaders
RR 13-2001] — pending with TWC
program, with application for Tax Amnesty pursuant to Republic Act No.
9480 — For action
FAN RTE 06 O Q Final Assessment Notice is a result of the Run After Tax Evaders
9480 — Qualified as determined by the Task Force under ODCIR-OG
FAN RTE 06 O R Final Assessment Notice is a result of the Run After Tax Evaders
9480 — Returned to taxpayer due to incomplete requirements
program, with administrative protest based on factual issues —
For action
FAN RTE 07 A B Final Assessment Notice is a result of the Run After Tax Evaders
program, with administrative protest based on legal issues — For action
program, with administrative protest based on legal issues —
FAN RTE 07 B B Final Assessment Notice is a result of the Run After Tax Evaders
program, with administrative protest based on legal issues —
program, with judicial protest based on factual issues — For action
program, with judicial protest based on factual issues — with decision
FAN RTE 08 A B Final Assessment Notice is a result of the Run After Tax Evaders
program, with judicial protest based on factual issues — with decision
program, with judicial protest based on legal issues — For action
program, with judicial protest based on legal issues — with decision
FAN RTE 08 B B Final Assessment Notice is a result of the Run After Tax Evaders
program, with judicial protest based on legal issues — with decision
program, with application for installment payment — For action
program, with application for installment payment — Approved
program, which is the subject of BIR's filed complaint with the DOJ
For action
program, which is the subject of BIR's filed complaint with the DOJ —
with decision infavor of the taxpayer that would warrant the cancellation
of the FAN
FAN RTE 10 O B Final Assessment Notice is a result of the Run After Tax Evaders
program, which is the subject of BIR's filed complaint with the DOJ
with decision in favor of the BIR but taxpayer still filed an appeal
program, which was placed under the "Suspense ARs/DAs" on the
program, which was placed under the "Suspense ARs/DAs" where the
whereabouts of its stockholders could not be located — For approval
whereabouts of its stockholders could not be located — Approved
FAN RTE 11 F O Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 11 F A Final Assessment Notice is a result of the Run After Tax Evaders
FAN RTE 11 G O Final Assessment Notice is a result of the Run After Tax Evaders
program, which was placed under the "Suspense ARs/DAs" when no
For approval
FAN RTE 11 G A Final Assessment Notice is a result of the Run After Tax Evaders
program, which was placed under the "Suspense ARs/DAs" when no
Approved
FAN RTE 11 H O Final Assessment Notice is a result of the Run After Tax Evaders
program, which was placed under the "Suspense ARs/DAs" when the
FAN RTE 11 H A Final Assessment Notice is a result of the Run After Tax Evaders
program, which was placed under the "Suspense ARs/DAs" when the
program, which was placed under the "ARs/DAs for Write-Off" when the
five-year prescriptive period to collect has already prescribed —
For approval
program, which was placed under the "ARs/DAs for Write-Off" when the
five-year prescriptive period to collect has already prescribed —
Approved
program, which was placed under the "ARs/DAs for Write-Off" on the
For approval
Approved
— For approval
— Approved
FAN TFC 00 O O Final Assessment Notice arising from an investigation due to existence of
confidential information which was verified to be valid and the informer is
entitled to an informer's award/Final Assessment Notice arising from an
investigation due to existence of confidential information which was
verified to be valid and the informer is entitled to an informer's award
where the applications for abatement, compromise, installment has been
FAN TFC 01 A O Final Assessment Notice arising from an investigation due to existence of
entitled to an informer's award, with applications for compromise
settlement due to financial incapacity where the corporation has ceased
For action
FAN TFC 01 A A Final Assessment Notice arising from an investigation due to existence of
entitled to an informer's award, with application for Compromise
Approved
FAN TFC 01 A P Final Assessment Notice arising from an investigation due to existence of
operation or is already dissolved [Sec. 3.2 (a) of RR 30-2002] — Pending
Evaluation Board
FAN TFC 01 B O Final Assessment Notice arising from an investigation due to existence of
least 50% [Sec. 3.2 (b) of RR 30-2002] — For action
FAN TFC 01 B A Final Assessment Notice arising from an investigation due to existence of
least 50% [Sec. 3.2(b) of RR 30-2002] — Approved
FAN TFC 01 B P Final Assessment Notice arising from an investigation due to existence of
least 50% [Sec. 3.2 (b) of RR 30-2002] — Pending with Evaluation Board
FAN TFC 01 C O Final Assessment Notice arising from an investigation due to existence of
the law other than his family home. [Sec. 3.2 (c) of RR 30-2002] —
For Action
FAN TFC 01 C A Final Assessment Notice arising from an investigation due to existence of
Approved
FAN TFC 01 C P Final Assessment Notice arising from an investigation due to existence of
FAN TFC 01 D O Final Assessment Notice arising from an investigation due to existence of
home. [Sec. 3.2 (d) of RR 30-2002] — For Action
FAN TFC 01 D A Final Assessment Notice arising from an investigation due to existence of
home. [Sec. 3.2 (d) of RR 30-2002] — Approved
FAN TFC 01 D P Final Assessment Notice arising from an investigation due to existence of
home. [Sec. 3.2 (d) of RR 30-2002] — Pending with Evaluation Board
FAN TFC 01 E O Final Assessment Notice arising from an investigation due to existence of
bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] — For Action
FAN TFC 01 E A Final Assessment Notice arising from an investigation due to existence of
bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] — Approved
FAN TFC 01 E P Final Assessment Notice arising from an investigation due to existence of
bankrupt or insolvent [Sec. 3.2 (e) of RR 30-2002] — Pending with
Evaluation Board
For action
Approved
2002] — Approved
result of a presumptions; thus,arbitrary in nature [Sec. 3.1 (b) of RR 30-
assessment [Sec. 3.1 (c) of RR 30-2002] — For action
assessment [Sec. 3.1 (c) of RR 30-2002] — Approved
assessment [Sec. 3.1 (c) of RR 30-2002] — Pending with the Evaluation
Board
from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] — For action
from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] — Approved
from receipt of the FAN [Sec. 3.1 (d) of RR 30-2002] — Pending with the
Evaluation Board
3.1 (e) of RR 30-2002] — Approved
FAN TFC 02 F O Final Assessment Notice arising from an investigation due to existence of
Settlement due to doubtful validity of the assessment — where the
FAN TFC 02 F A Final Assessment Notice arising from an investigation due to existence of
2002] — Approved
FAN TFC 02 F P Final Assessment Notice arising from an investigation due to existence of
FAN TFC 02 G O Final Assessment Notice based on arising from an investigation due to
existence of confidential information which was verified to be valid and the
informer is entitled to an informer's award, with application for
Compromise Settlement due to doubtful validity of the assessment —
since the same is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g)
FAN TFC 02 G A Final Assessment Notice arising from an investigation due to existence of
Settlement due to doubtful validity of the assessment — since the same
is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-
2002] — Approved
FAN TFC 02 G P Final Assessment Notice arising from an investigation due to existence of
Settlement due to doubtful validity of the assessment — since the same
is based on "Best Evidence Obtainable Rule" [Sec. 3.1 (g) of RR 30-
FAN TFC 02 H O Final Assessment Notice arising from an investigation due to existence of
Settlement due to doubtful validity of the assessment — since the FAN
was issued within the prescriptive period as extended by the taxpayer's
being questioned [Sec. 3.1 (h) of RR 30-2002] — For action
FAN TFC 02 H A Final Assessment Notice arising from an investigation due to existence of
being questioned [Sec. 3.1 (h) of RR 30-2002] — Approved
FAN TFC 02 H P Final Assessment Notice arising from an investigation due to existence of
being questioned [Sec. 3.1 (h) of RR 30-2002] — Pending with the
Evaluation Board
entitled to an informer's award, with application for Abatement of
Penalties as the penalties was imposed due to filing at the wrong venue
Penalties on the ground that taxpayer's mistake in the payment of tax due
is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR
FAN TFC 03 B A Final Assessment Notice based on arising from an investigation due to
existence of confidential information which was verified to be valid and the
informer is entitled to an informer's award, with application for Abatement
Penalties on the ground that taxpayer's mistake in the payment of tax due
is due to an erroneous written advise of a revenue officer [Sec. 2.2 of RR
Penalties on the ground that taxpayer's non-compliance with the law was
due to a difficult interpretation of said law [Sec. 2.4 of RR 13-2001] —
action
Approved
Pending with TWC
Penalties on the ground that penalties were imposed due to use of wrong
form but correct amount of tax was remitted [Sec. 2.6.2 of RR 13-2001]
— For action
— Approved
Penalties on the ground that surcharge was erroneously imposed
Penalties on the ground that return was filed late due to unresolved issue
on classification/valuation of real property as in the case of CGT
FAN TFC 03 F P Final Assessment Notice arising from an investigation due to existence of
FAN TFC 03 G O Final Assessment Notice arising from an investigation due to existence of
Penalties on the ground that penalties were imposed due to off-setting of
taxes of the same kind [Sec. 2.6.6 of RR 13-2001] — For action
taxes of the same kind [Sec. 2.6.6 of RR 13-2001] — Approved
FAN TFC 03 G P Final Assessment Notice arising from an investigation due to existence of
taxes of the same kind [Sec. 2.6.6 of RR 13-2001] — Pending with TWC
Penalties on the ground that penalties were imposed due to automatic
underpayment of another [Sec. 2.6.7 of RR 13-2001] — For action
underpayment of another [Sec. 2.6.7 of RR 13-2001] — Approved
FAN TFC 03 H P Final Assessment Notice arising from an investigation due to existence of
underpayment of another [Sec. 2.6.7 of RR 13-2001] — Pending with
TWC
FAN TFC 03 I O Final Assessment Notice arising from an investigation due to existence of
Penalties on the ground that penalties were imposed due to wrong use of
Tax Credit Certificate where the Tax Debit Memo (TDM) was not properly
applied [Sec. 2.6.9 of RR 13-2001] — For action
FAN TFC 03 I A Final Assessment Notice arising from an investigation due to existence of
applied [Sec. 2.6.9 of RR 13-2001] — Approved
FAN TFC 03 I P Final Assessment Notice arising from an investigation due to existence of
applied [Sec. 2.6.9 of RR 13-2001] — Pending with TWC
Penalties on the ground that penalties were imposed due to taxpayer's
failure to file tax return and pay tax due on time because of substantial
losses from prolonged labor dispute, force majeure, legitimate business
reverses [Sec. 2.3 of RR 13-2001] — For action
reverses [Sec. 2.3 of RR 13-2001] — Approved
reverses [Sec. 2.3 of RR 13-2001] — Pending with TWC
beyond his control [Sec. 2.5 of RR 13-2001] — For action
beyond his control [Sec. 2.5 of RR 13-2001] — Approved
beyond his control [Sec. 2.5 of RR 13-2001] — Pending with TWC
Penalties on the ground that penalties were imposed on amended return
filed under meritorious circumstances [Sec. 2.6.3 of RR 13-2001] —
For action
Approved
Pending with TWC
Penalties on the ground that penalties were imposed on the late
Subsidiary [Sec. 2.6.8 of RR 13-2001] — For action
Subsidiary [Sec. 2.6.8 of RR 13-2001] — Approved
Subsidiary [Sec. 2.6.8 of RR 13-2001] — Pending with TWC
Penalties on the ground that collection cost is higher than the amount
sought to be collected [Sec. 3 of RR 13-2001] — For action
FAN TFC 05 O A Final Assessment Notice arising from an investigation due to existence of
sought to be collected [Sec. 3 of RR 13-2001] — Approved
FAN TFC 05 O P Final Assessment Notice arising from an investigation due to existence of
sought to be collected [Sec. 3 of RR 13-2001] — pending with TWC
entitled to an informer's award, with application for Tax Amnesty
pursuant to Republic Act No. 9480 — For action
FAN TFC 06 O Q Final Assessment Notice arising from an investigation due to existence of
pursuant to Republic Act No. 9480 — Qualified as determined by the
Task Force under ODCIR-OG
FAN TFC 06 O R Final Assessment Notice arising from an investigation due to existence of
pursuant to Republic Act No. 9480 — Returned to taxpayer due to
incomplete requirements
entitled to an informer's award, with administrative protest based on
factual issues — For action
factual issues — with decision resulting to the cancellation of FAN
FAN TFC 07 A B Final Assessment Notice arising from an investigation due to existence of
factual issues — with decision resulting to a reduction of assessment
entitled to an informer's award, with administrative protest based on legal
FAN TFC 07 B B Final Assessment Notice arising from an investigation due to existence of
entitled to an informer's award, with judicial protest based on factual
FAN TFC 08 A B Final Assessment Notice arising from an investigation due to existence of
entitled to an informer's award, with judicial protest based on legal issues
— For action
— with decision resulting to the cancellation of FAN
FAN TFC 08 B B Final Assessment Notice arising from an investigation due to existence of
— with decision resulting to a reduction of assessment
entitled to an informer's award, with application for installment payment —
For action
entitled to an informer's award, with application for installment payment —
Approved
entitled to an informer's award, which is the subject of BIR's filed
complaint with the DOJ — For action
complaint with the DOJ — with decision infavor of the taxpayer that
would warrant the cancellation of the FAN
FAN TFC 10 O B Final Assessment Notice arising from an investigation due to existence of
complaint with the DOJ — with decision in favor of the BIR but taxpayer
still filed an appeal
entitled to an informer's award, which was placed under the "Suspense
imprisonment and has no distrainable or leviable properties —
For approval
For approval
Approved
For approval
Located (CBL)" status and has no distrainable or leviable properties
— Approved
FAN TFC 11 G O Final Assessment Notice arising from an investigation due to existence of
entitled to an informer's award, which was placed under the "ARs/DAs
for Write-Off" when the five-year prescriptive period to collect has already
for Write-Off" when the five-year prescriptive period to collect has
already prescribed — Approved
for Write-Off" on the ground that the taxpayer has been declared
insolvent by Court — For approval
for Write-Off" on the ground that the taxpayer has been declared
insolvent by Court — Approved
for Write-Off" on the ground that the individual taxpayer is already dead
and no distrainable assets could be found — For approval
for Write-Off" on the ground that the individual taxpayer is already dead
and no distrainable assets could be found — Approved
for Write-Off" on the ground that the corporation has ceased operations
or has been officially dissolved, no WDL was served and its subscribed
for Write-Off" on the ground that the corporation has ceased operations
or has been officially dissolved, no WDL was served and its subscribed
entitled to an informer's award, which was placed under the
"ARs/DAs for Write-Off" on the ground that the taxpayer
for Write-Off" on the ground that the taxpayer has availed of the Tax
ANNEX E
Guidelines in the Determination of AR/DA Case Classification Codes
Under the Performance Governance System (PGS), one of the Key Performance
Indicators (KPI) of the Bureau's performance is the percentage of collections arising from
delinquent account over the identified Potentially Collectible Arrears. Accordingly and
for purposes of establishing an accurate profile of all Accounts Receivable/Delinquent
Accounts (ARs/DAs) to be used in the measurement of the Bureau's performance
prescribed under the PGS, as well as the performance of the different Offices, Officials
and personnel tasked to handle ARs/DAs, there is a need to identify the specific case
classification code corresponding to each and every AR/DA case.
The case classification code shall be composed of ten (10) alphanumeric

characters defined as follows:
I. The first three characters refer to the Source Code. It shall be determined by
the concerned office where the AR/DA case was created/originated. For this purpose,
there are only two source codes to choose from, to wit:
a. SAT — refers to all ARs/DAs arising from self-assessed taxes (e.g.,

unpaid second installment, unpaid tax due per return and dishonored
check). This code shall be exclusively used by the concerned
Revenue District Offices having jurisdiction over the delinquent
taxpayers; and
b. FAN — refers to all ARs/DAs arising from the issuance of Final

Assessment Notice. This code shall be exclusively used by the
Assessment Division.
This code shall be a permanent source code of each and every

AR/DA case, regardless of case status, and should not be modified.
II. The next three characters represent the nature of the AR/DA case. It can
either be any of the following:
1. If the source code is "SAT", the following codes shall be used

depending on the specific source of the tax delinquency. These shall
not be used in case the AR/DA case emanates from the issuance of
FAN:
a. USI — refers to a self-assessed tax where individual taxpayer

failed to pay the income tax due on second installment. This
code is not applicable to a non-individual taxpayer.
b. UTR — refers to a self-assessed tax where the taxpayer failed

to pay the tax due as declared in the tax returns filed.
c. UDC — refers to a self-assessed tax where the taxpayer made

use of a "check" in the settlement of his tax liabilities but was
subsequently dishonored by the drawee-bank. ADScCE
2. If the AR/DA source code is "FAN", the following applicable codes

shall be used:
a. RPS — refers to a Final Assessment Notice emanating from

Returns Processing System.
b. PRA — refers to a Final Assessment Notice which is a result

of a pre-audit of tax returns filed.
c. ALA — refers to a Final Assessment Notice which is a result

of an actual audit covered by a Letter of Authority.
d. LNW — refers to a Final Assessment Notice which is a result

of a Letter Notice and verified thru conduct of audit covered
by a Letter of Authority.
e. LNN — refers to a Final Assessment Notice emanating from

the information in the Letter Notice issued where no Letter of
Authority was issued.
f. BES — refers to Final Assessment Notice based on best

evidence obtainable where a Subpoena Duces Tecum has
been issued to the concerned taxpayer.
g. BEN — refers to a Final Assessment Notice based on best

evidence obtainable and no Subpoena Duces Tecum was
issued to the concerned taxpayer.
h. RTE — refers to a Final Assessment Notice which is a result

of the "Run After Tax Evaders" program of the Bureau.
i. TFC — refers to a Final Assessment Notice arising from an

investigation due to existence of confidential information
which was verified to be valid and the informer is entitled to
an informer's reward under the provisions of the Tax Code.
This code shall be a permanent nature code of each and every AR/DA case,
regardless of the case status, and shall not be modified.
III. The next two (2) characters after identifying the nature of the self-assessed
tax or the assessment issued, determine the status code, which can be any of the
following:
a. 00 — default status code applicable to both SAT and FAN at the

time the AR/DA case is created/identified, and where no collection
enforcement actions have yet been undertaken or no subsequent
events, as enumerated in the succeeding items, have transpired or
occurred.
b. 01 — if the AR/DA case is the subject of taxpayer's application for

compromise settlement due to financial incapacity.
c. 02 — if the AR/DA case is the subject of taxpayer's application for

compromise settlement due to doubtful validity. ITcCSA
d. 03 — if the AR/DA case is the subject of taxpayer's application for

abatement of penalties where all penalties imposed has the possibility
of being abated.
e. 04 — if the AR/DA case is the subject of taxpayer's application for

abatement of penalties where only the surcharge and compromise
penalty and not the interest may be abated.
f. 05 — if the AR/DA case is the subject of the taxpayer's application

for abatement on the ground that the collection cost is higher than the
amount sought to be collected.
g. 06 — if the AR/DA case is covered by the taxpayer's application for

Tax Amnesty pursuant to Republic Act No. 9480.
h. 07 — if the AR/DA is the subject of taxpayer's administrative

protest.
i. 08 — if the AR/DA is the subject of taxpayer's judicial protest.
j. 09 — if the AR/DA is the subject of taxpayer's application for

installment.
k. 10 — if the AR/DA is the subject of the filed complaint by the BIR

with the Department of Justice (DOJ).
l. 11 — if there is existence of a circumstance that would warrant the

suspension of the collection enforcement proceedings.
m. 12 — if there is existence of a circumstance that would warrant the

write-off of the tax liabilities.
n. 13 — if there are seized or forfeited assets.
o. 14 — if there is legal issue that needs resolution by the Legal Group.
IV. The next single character after the eight (8) previous characters shall refer to
the specific ground/reason for the taxpayer's availment of administrative relief (e.g.,
Abatement, installment, compromise settlement, protest against the assessment, etc.), or
the specific reason for tagging the AR/DA case by the BIR under the "suspense" or "for
write-off" classification.
1. For AR/DA case with application for compromise settlement due to

financial incapacity, the following specific reason code shall be used
after the "01" status code:
a. A — The corporation ceased operation or is already

dissolved;
b. B — The taxpayer, as reflected in the latest Balance Sheet

supposed to be filed with the Bureau of Internal Revenue is
suffering from surplus or earnings deficit resulting to
impairment in the original capital by at least 50%; cASTED
c. C — The taxpayer is suffering from a networth deficit (total

liabilities exceed total assets) computed by deducting total
liabilities (net of deferred credits and amounts payable to
stockholders/owners reflected as liabilities, except
business-related transactions) from total assets (net of prepaid
expenses, deferred charges pre-operating expenses, as well as
appraisal increases in fixed assets), taken from the latest
audited financial statements, provided that in the case of an
individual taxpayer, he has no other leviable properties under
the law other than his family home;
d. D — The taxpayer is compensation income earner with no

other source of income and the family's gross monthly
compensation income does not exceed the levels of
compensation income provided for under Sec. 4.1.1 of RR
No. 30-2002 and it appears that the taxpayer possesses no
other leviable properties or distrainable assets, other than his
family home; and
e. E — The taxpayer has been declared by any competent

tribunal/authority/body/government agency as bankrupt or
insolvent.
2. For AR/DA case with application for compromise settlement due to

doubtful validity of the assessment, the following specific reason
codes shall be used after the "02" status code:
a. A — when the delinquent account is a result of a "jeopardy

assessment". A jeopardy assessment shall refer to an
assessment which was assessed without the benefit of
complete or partial audit by an authorized revenue officer,
who has reason to believe that the assessment and collection
of a deficiency tax will be jeopardized by delay because of the
taxpayer's failure to comply with the audit and investigation
requirements to present his books of accounts and/or
pertinent records, or to substantiate all or any of the
deductions, exemptions, or credits claimed in his return;
b. B — when the assessment seems to be arbitrary in nature,

appearing to be based on presumptions and there is reason to
believe that it is lacking in legal and/or factual basis;
c. C — when the taxpayer failed to file an administrative protest

on account of the alleged failure to receive notice of
assessment and there is reason to believe that the assessment
is lacking in legal and/or factual basis; SHECcD
d. D — the taxpayer failed to file a request for

reinvestigation/reconsideration within thirty (30) days from
receipt of final assessment notice and there is reason to
believe that the assessment is lacking in legal and/or factual
basis;
e. E — The taxpayer failed to elevate to the Court of Tax

Appeals (CTA) an advance decision of the Commissioner, or
his authorized representative, in some cases, within thirty (30)
days from receipt thereof and there is reason to believe that
the assessment is lacking in legal and/or factual basis;
f. F — The assessments were issued on or after January 1, 1998,

where the demand notice allegedly failed to comply with the
formalities prescribed under Sec. 228 of the National Internal
Revenue Code of 1997;
g. G — When the assessment is based on the "Best Evidence

Obtainable Rule" and there is reason to believe that the same
can be disputed by sufficient competent evidence; and
h. H — The assessment was issued within the prescriptive

period for assessment as extended by the taxpayer's execution
of Waiver of the Statute of Limitations the validity or
authenticity of which is being questioned or at issue and there
is strong reason to believe and evidence to prove that it is not
authentic.
3. For AR/DA case with application for abatement of penalties where

there is possibility that all penalties imposed may be abated:
a. A — Filing at the wrong venue (Sec. 2.1 of Revenue

Regulations No. 13-2001);
b. B — When the taxpayer's mistake in the payment of tax is

due to an erroneous written advise of a revenue officer (Sec.
2.2 of RR No. 13-2001);
c. C — when the assessment is brought about or the result of

taxpayer's non-compliance with the law due to a difficult
interpretation of said law (Sec. 2.4 of RR No. 13-2001);
d. D — Use of wrong form but correct amount of tax was
remitted;
e. E — Surcharge erroneously imposed;
f. F — Late filing of returns due to unresolved issue on

classification/valuation of real property (for capital gains tax
cases, etc.)
g. G — Off-setting of taxes of the same kind, i.e., overpayment

in one quarter/month is offset against underpayment in
another quarter/month; TIDHCc
h. H — Automatic off-setting or overpayment of one kind of

withholding tax against the underpayment of another kind;
i. I — wrong use of Tax Credit Certificate where the Tax Debit

Memo (TDM) was not properly applied for.
4. For AR/DA case with application for abatement of penalties where

only the surcharge and compromise penalty can be abated:
a. A — When the taxpayer fails to file the return and pay the tax
due on time due to substantial losses from prolonged labor
dispute, force majeure, legitimate business reverses such as
those indicated under Sec. 2.3 of RR No. 13-2001;
b. B — When the taxpayer fails to file the return and pay the
correct tax on time due to circumstances beyond his control;
c. C — Filing an amended return under meritorious

circumstances;
d. D — Late remittance of withholding tax on compensation of

expatriates for services rendered in the Philippines pending
the issuance of the SEC of the license to the Philippine
Branch Office or Subsidiary;
5. For AR/DA case with administrative protest:
a. A — when the administrative protest is based on factual

issues;
b. B — when the administrative protest is based on legal issues.
6. For AR/DA case with judicial protest:
a. A — when the judicial protest is based on factual issues;
b. B — when the judicial protest is based on legal issues.
7. For AR/DA case which is assigned "11" status code, indicate the
appropriate code corresponding to the specific circumstance that
warranted such status:
a. A — The individual taxpayer is serving life imprisonment

and has no distrainable or leviable properties;
b. B — The individual taxpayer is suffering from a lingering

disease and has no distrainable or leviable properties;
c. C — Taxpayer is a corporation, which was verified to have

ceased operations or has been officially dissolved, no warrant
of distraint and levy was served, its subscribed shares of stock
have not been fully paid and the whereabouts of its
stockholders could not be located; SEHTIc
d. D — A foreign national who came to the Philippines as a

consultant or who has engaged in business in the Philippines,
and has been verified to have left after the completion of the
project/business, and has not returned since then;
e. E — The individual taxpayer is out of the country and has no

distrainable or leviable properties;
f. F — The taxpayer was tagged with a "Cannot Be Located

(CBL)" status and has no distrainable or leviable properties;
g. G — When no property could be located despite issuance and

execution of Warrant of Distraint and/or Levy;
h. H — When the Commissioner or any of his authorized

representative is prohibited from enforcing the collection
remedies [e.g., when the taxpayer sought the relief from the
Court of Tax Appeals (CTA) or the Supreme Court (SC) and
the taxpayer has complied with all the legal requirements
therefor];
i. I — The taxpayer is a general partnership where the

individual partners are serving life imprisonment and has no
j. J — The taxpayer is a general partnership and the individual

taxpayers are suffering from a lingering disease and has no
k. K — The taxpayer is a general partnership and the individual
partners are out of the country over a long period of time and
have no intention of going back to the Philippines and have
l. L — The taxpayer is a general partnership and the individual

partners could not be located and have no distrainable and
leviable properties;
m. M — The taxpayer is a partnership which was verified to

have permanently ceased operations or has been officially
dissolved, no WDL was served, and the whereabouts of its
partners could not be located.
8. For AR/DA case which is assigned "12" status code, indicate the
following code corresponding to the specific circumstance that
warranted such status:
a. A — The five-year prescriptive period for the collection of

the AR/DA case has already prescribed; HASTCa
b. B — The taxpayer has been declared insolvent by the Court;
c. C — The individual taxpayer is already dead and no

distrainable or leviable assets could be found;
d. D — Taxpayer is a corporation, which was verified to have

ceased operations or has been officially dissolved, no warrant
of distraint and levy was served, its subscribed shares of stock
have been fully paid;
e. E — The taxpayer has availed of the benefits of the Tax

Amnesty Law under Republic Act No. 9480 and such
availment is not among the exclusions provided in the said
law and the existing regulations, and that the same has been
covered by a Certification issued by the Deputy
Commissioner for Operations, as recommended by the Task
Force on Tax Amnesty;
f. F — A decision was rendered by a competent Court that the

AR/DA case is uncollectible and the same has become final
and executory;
g. G — The taxpayer is a general partnership and the individual

partners are declared insolvent; and
h. H — The taxpayer is a general partnership and the individual
partners are deceased with no distrainable and leviable
properties.
9. For AR/DA case assigned status codes of "05", "06", "13" or "14"
indicate "0" for the specific reason code considering that there are no
sub-reasons that are identified under these status codes.
V. The last character of the case classification code pertains to action taken or
decision of the authorized Revenue Official:
1. For AR/DA cases with application for compromise settlement:
a. A — Approved but awaiting issuance of Authority to Cancel

Assessment (ATCA);
b. P — Still pending with either the Regional Evaluation Board

or National Evaluation Board;
c. 0 — When the compromise application was disapproved. If

this will be the action code, it is mandatory for the concerned
Office to update also the status and reason codes to "00" and
"0", respectively. CEcaTH
2. For AR/DA cases with application for abatement of penalties:
a. A — Approved but awaiting issuance of ATCA.
b. P — Still pending with the authorized approving official.
c. 0 — When the compromise application was disapproved. If

this will be the action code, it is mandatory for the concerned
Office to update also the status and reason codes to "00" and
"0", respectively.
3. For AR/DA cases with application for Tax Amnesty:
a. Q — Qualified as confirmed by the ODCIR-OG.
b. R — Application returned to taxpayer for incomplete

requirements.
4. For AR/DA cases with administrative protest:
a. A — Protest resulted to cancellation of assessment;
b. B — Protest resulted to reduction of the assessment;
c. 0 — Protest was found to have no factual/or legal basis; thus

assessments affirmed. If this will be the action code, it is
mandatory for the concerned Office to update also the status
and reason codes to "00 and "0", respectively. SAEHaC
5. For AR/DA cases with judicial protest:
a. A — Protest resulted to cancellation of the assessment;
b. B — Protest resulted to the reduction of the assessment;
c. 0 — Protest was found to have no factual/legal basis; thus,

assessments affirmed. If this will be the action code, it is
and reason codes to "00 and "0", respectively.
6. For AR/DA case which is the subject of BIR's filed case with the
DOJ:
a. A — With decision in favor of the taxpayer that would

warrant cancellation of the assessment.
b. B — with decision in favor of the BIR but taxpayer still filed

an appeal.
c. 0 — with decision in favor of the BIR affirming the

assessment issued. If this will be the action code, it is
7. For AR/DA cases with application for installment:
a. A — Approved;
b. 0 — Application for installment was disapproved. If this will

be the action code, it is mandatory for the concerned Office to
update also the status and reason codes to "00 and "0",
respectively.
8. For AR/DA cases which were identified as "suspense AR/DA":
a. A — Approved;
b. 0 — Recommendation for tagging the same as "suspense

AR/DA" was disapproved. If this will be the action code, it is
9. For AR/DA cases which were identified as "for write-off":
a. A — Approved;
b. 0 — Recommendation for write-off was disapproved. If this

will be the action code, it is mandatory for the concerned
Office to update also the status and reason codes to "00 and
"0", respectively. SEHTAC
10. For AR/DA cases which were assigned status code of "13":
a. A — Awaiting auction sale;
b. B — Resulted to tax sale, awaiting redemption;
c. C — Resulted to successful sale, awaiting redemption.
11. For AR/DA cases which were assigned status code of "14":
a. P — pending resolution;
b. R — legal issue resolved.
VI. Illustrative Example: AR/DA arising from the issuance of FAN based on
best evidence obtainable but no subpoena duces tecum was issued to the concerned
taxpayer. The said FAN became final and executory and in the course of the enforcement
of the collection remedies, taxpayer availed administrative relief by filing application for
compromise settlement on the ground of doubtful validity of assessment, invoking in
particular Sec. 3.1 (g) of Revenue Regulations No. 30-2002. How would the case be
classified at Offices where the case shall pass through?
1. At the Assessment Division where the case was created or has

originated, following the aforesaid guidelines, AD personnel shall:
1.1 Determine the source code. In this scenario, the code should
be "FAN";
1.2 Determine the nature of assessment. In this case, it is "BEN";
1.3 Considering that status code at this stage could not yet be
determined, the status code, specific reason code, and action
code is defaulted to "00", "0" and "0", respectively;
1.4 At this Office, the case classification code was determined to
be FAN-BEN-00-0-0.
2. At the Office implementing the collection enforcement:
2.1 Since the first six characters are already determined, the
Revenue Officer (RO) or Seizure Agent (SA) handling the
case need not modify the identified first six (6) characters
determined by the Office where the case originated or where
the case was created, instead, the RO/SA shall identify the
status code applicable for this scenario. In this case, since
concerned taxpayer applied for the compromise settlement on
the ground of doubtful validity of assessment, the appropriate
status code and specific reason is "02" and "G", respectively;
2.2 At this Office, the case classification code shall be updated as

FAN-BEN-02-G-0.
3. Once the aforesaid AR was received by the Technical Working

Group (TWG) for compromise settlement applications (or the Office
acting as Secretariat of the REB or NEB), said office shall update the
case classification code as FAN-BEN-02-G-P. It is to be noted that
the first nine (9) characters have not been changed. The code "P" will
signify that the said compromise settlement application is still not yet
decided upon by the appropriate evaluation board. HEITAD
4. If the application was subsequently denied by the concerned

Evaluation Board, the TWG or the appropriate Office acting as
Secretariat of the REB or NEB shall update the case classification
code as FAN-BEN-00-0-0 since the AR shall be returned to the
Office responsible for the enforcement of collection remedies.
5. If on the other hand, the decision of the REB/NEB is approval of the

compromise application, the TWG or the Office acting as Secretariat
for REB or NEB shall update the case classification code as
FAN-BEN-02-G-A. This means that the concerned AR with
application for compromise settlement on the ground of doubtful
validity of the assessment since the same is based on "best evidence
obtainable rule" has been approved and is awaiting the issuance of
ATCA for the closure of the AR case.
ANNEX F
ANNEX G
(2)
August 6, 2010
SUBJECT : Guidelines and Procedures for the Conversion of Accounts

Receivables/Delinquent Accounts (ARs/DAs) into the
Accounts Receivables Conversion System (ARCS)
TO : All Internal Revenue Officers and Others Concerned
I. Background
In line with the Bureau's thrust to collect additional revenue for the
government, an effective and efficient handling of all Accounts
Receivables/Delinquent Accounts (AR/DA) and conversion of these into the
stand-alone data base system known as Accounts Receivable Conversion System
(ARCS) is necessary to properly monitor the movement of these accounts and
maximize its collection.
The soft launch conversion of these delinquent accounts will be piloted in

the Collection Enforcement Division (CED), Large Taxpayers Collection
Enforcement Division (LTCED), Large Taxpayers District Office (LTDO) Makati,
and Revenue District Office (RDO) No. 49, North Makati starting August 15, 2010
and ensure total conversion within sixty (60) days.
All other offices handling ARs/DAs shall commence the AR/DA

conversion after the soft launch to start August 31 but not later than October 16,
2010 in the aforementioned offices. Conversion of ARs/DAs is a requisite for the
Receivables Capability Rollout to create a single portfolio of AR/DA cases.
II. Objectives
This Order is issued to:
1. Prescribe guidelines and procedures in the Conversion of Accounts

Receivables/Delinquent Accounts (AR/DA);
2. Identify the cases covered by the conversion process;
3. Define roles and responsibilities of concerned offices for the

implementation of this Memorandum; and aHSCcE
4. Provide management the periodic status of AR/DA Conversion.
III. Definition of Terms
1. Conversion Input Form (CIF) — refers to the form (Annex "A") that
will be used to gather required information for ARCS before
encoding to the said system.
2. Accounts Receivable (AR) — refers to the amount of tax due from a

taxpayer who failed to pay the same within the time prescribed by
law for its payment arising from (1) a self-assessed tax, or (2) a
deficiency tax assessment issued by the Bureau.
3. Delinquent Account (DA) — an AR which arise from an unpaid

self-assessed tax or an assessment which is already final and
executory due to the following:
3.1. failure to file a protest within thirty (30) days from receipt of
the assessment;
3.2. failure to submit all relevant supporting documents within

sixty (60) days from filing of the protest; and
3.3. failure to elevate to the Court of Tax Appeals (CTA) within

thirty (30) days from receipt of the decision denying the
protest.
4. Collectible DA — FAN/FDDA — refers to AR emanating from a

Final Assessment Notice (FAN) or Final Decision on Disputed
Assessment (FDDA) issued by the Bureau for deficiency internal
revenue taxes. In addition, AR/DA covered by approved installment
plan shall be included in this classification.
5. Collectible DA — Unpaid Self-Assessed Taxes — refers to AR

resulting from any of the following:
5.1. Tax due per return filed by taxpayers who failed to pay the
same within the time prescribed for its payment; or
5.2. Non-payment of the 2nd installment due from individual

taxpayers who availed of installment payments of income tax
under Sec. 56 (A) (2) of the Tax Code, as amended.
6. Collectible DA — Dishonored Checks — refers to AR resulting from

tax payment made thru bank draft or check but was denied by
drawee-bank due to drawer-taxpayer's insufficiency of funds in
his/her/its bank accounts, accounts closure, or for other reasons of
dishonor as prescribed under the Negotiable Instruments Law.
7. Collectible DA — With Offer to Compromise — refers to accounts

covered by an application for the availment of the compromise
settlement program of the Bureau, or the taxpayers have offered to
compromise the deficiency taxes due from them under Sec. 204 (A)
of the Tax Code, as amended. HAaScT
8. Collectible DA — With Application for Abatement — refers to

accounts wherein taxpayers have applied for abatement under an
abatement program offered by the Bureau or have requested for
abatement under Sec. 204 (B) of the Tax Code, as amended.
9. Uncollectible DA — Suspense — refers to DA where any of the

following circumstances are present:
9.1. Taxpayer is deceased leaving no distrainable and leviable

assets. However, if the assessment issued is for both spouses
and the other spouse is still living, the same should not be
considered as uncollectible.
9.2. Taxpayer is serving life imprisonment without distrainable

and leviable assets.
9.3. Taxpayer is suffering from lingering illness and not capable of

earning a living, without distrainable and leviable assets.
9.4. Taxpayer is declared insolvent by the court or is found to be

incapable of earning a living upon verification, and without
distrainable and leviable assets.
9.5. Taxpayer is an individual and his/her whereabouts is

unknown, without distrainable and leviable assets.
9.6. The taxpayer is a foreign national who came to the Philippines

as a consultant, or a foreign corporation who has done
business in the Philippines, and left after the completion of the
project leaving no distrainable and leviable assets.
9.7. Taxpayer is a domestic corporation, which was verified to

have ceased operations or has been officially dissolved, with
no distrainable or leviable assets and its subscribed shares of
stock have been fully paid; Provided, it has been determined
that the whereabouts of its responsible officers could no
longer be located.
10. Uncollectible DA — Write Off — refers to DA where write off may

be effected due to any of the reasons enumerated below:
10.1. DA case where the Final Assessment Notice was not received
by the taxpayer due to change of address, notwithstanding the
Bureau's timely receipt of information on such change of
address from the said taxpayer and the period to assess has
already prescribed (without prejudice to the institution of
applicable administrative sanction against the erring Bureau
official/s).
10.2. Period to collect has already prescribed (without prejudice to

the institution of applicable administrative sanction against
the erring Bureau official/s).
10.3. A decision was already rendered by the Court declaring the

account as uncollectible, and such decision has become final
and executory.
10.4. The DA is considered uncollectible, as decided by the

Bureau's National Evaluation Board (NEB).
10.5. The administration and collection costs involved do not justify

the collection of the total amount due — HcTSDa
10.5.1. Where the total amount due per assessment notice

is Five thousand pesos (P5,000.00) and below, subject
to adjustment to its present value using the Consumer
Price Index (CPI), as published by the National
Statistics Office (NSO), when deemed necessary; or
10.5.2. Where the total amount due per assessment notice

is more than the above amount, subject to final
approval by the National Evaluation Board.
However, if the docket involves assessments of more than one

(1) tax type, the aggregate amount thereof should be subject to
the above threshold.
11. AR — Protested — refers to AR where a request for reinvestigation
or reconsideration has been filed due to the following reasons:
11.1. A written protest (legal or factual) was timely filed by the

taxpayer but still awaiting the final resolution by the assessing
office; or
11.2. The taxpayer failed to receive the assessment notice/letter

because it was sent to the address reflected in the filed tax
return or the address indicated in the BIR's ITS-Registration
System, notwithstanding BIR's receipt of a notice of change
of address or a notice of business cessation; or
11.3. The taxpayer failed to receive the assessment notice/letter

because it was inadvertently sent to the wrong address.
12. Collectible AR — Non-filing/Non-payment — refers to AR

originating from failure of a taxpayer to file a return or pay the tax
due (e.g., stop-filer cases or automatic system-created receivables).
IV. Guidelines
1. Conversion Scope
All manually identified ARs/DAs shall be converted in the system,

including the unpaid 2nd installments of individual taxpayers'
income tax liabilities and dishonored checks.
2. Conversion Approach
2.1 A Conversion Team shall be created which will be composed

of the following Revenue Officers:
Conversion Manager — Chief, CED

Asst. Conversion Manager — Assistant Chief, CED
Conversion Coordinators — HREAs, LTS-Regular, Excise,
and LTDOs
— HREA, Enforcement Service
— Chief, LTCED
— Chiefs, LTDOs
— All Collection Division Chiefs
— All Assessment Division Chiefs
— All Legal Division Chiefs
— All Special Investigation Division
Chiefs (SID)
— Chief, National Investigation
Division (NID)
— Chief, Prosecution Division
(National Office)
— Chief, Litigation Division
(National Office)
— Chief, Appellate Division
(National Office)
— Chief, Law Division (National
Office)
— All Revenue District Officers
(RDOs)
Members — All Chiefs, Collection Section
(RDOs)
— Chief, Collection Enforcement
Section (LTCED)
— Chief, Collection Section (LTDO)
— Chief, ARMAS, CED (National
Office)
— Chief, Systems Maintenance &
Support Division (National
Office)
— All Seizure Agents of LTCED,
LTDOs, CED and RDOs
— Case Officers of Assessment
Divisions, NID, SID, Litigation,
Prosecution, Appellate, Law
Division and Legal Divisions
2.2 The abovementioned officers shall be responsible for

identifying, classifying, segregating, reconciling and
monitoring AR/DA for conversion. They shall likewise be
responsible for conducting the pre-conversion activities, and
ensuring accuracy of the encoded data.
2.3 Classification Code will be used to determine the type of
AR/DA to be encoded:
Collectible DA: Classification Code

Collectible DA-FAN/FDDA DAF
Collectible DA-Unpaid Self-Assessed Tax DAU
Collectible DA-Dishonored Checks DAD
Collectible DA-with Offer of Compromise DAC
Collectible DA-with Application for Abatement DAA
Uncollectible DA:
Uncollectible DA-Suspense DAS
Uncollectible DA-Write-off DAW
Collectible AR:
Collectible AR-with Protest ARP
Collectible AR-Non-filing/Non-payment ARN
3. Reconciliation of AR/DA Inventory
The Reconciliation of the AR/DA inventory in the possession of each

of the offices handling AR/DA shall be undertaken by the
abovementioned offices. The detailed guidelines and procedures
therefor shall be covered by a separate revenue issuance.
4. Capture of New AR/DA Cases created beginning August 1, 2010
ARs and DAs that will be created beginning August 1, 2010 and are
included in Monthly Summary of Taxes Assessed (BIR Form No.
40.00), Collectible and Disputed Assessment shall be encoded in the
ARCS by the Assessment Division, LTS and Enforcement Service,
as the case may be, before the dockets of these cases are transmitted
to the Collection Division or concerned RDO/LTDO/LTCED, as the
case may be.
For unpaid second installments of individual taxpayers' income tax

liabilities and dishonored checks that will be identified/created
beginning August 1, 2010, these delinquent accounts shall also be
encoded into the ARCS by the RDOs immediately upon
identification thereof.
5. Correction of Encoding Errors
Where errors in encoding occur and the same are already uploaded
and saved in the ARCS, these shall be reported by the concerned
office to the Conversion Manager and the same shall be resolved
through data fixing.
V. Procedures
1. Pre-Conversion Procedures IcDHaT
1.1. Conduct inventory of all AR/DA dockets that are lodged

under the accountability of the concerned offices.
1.2. Identify and segregate ARs/DAs based on their classification.

Classify the AR/DA cases as collectible or uncollectible and
the same shall be further classified based on the definition
provided under Section III hereof.
1.3. Assign a classification code which should be reflected in the

upper right portion of the CIF.
1.4. Compile the docket of the case according to date of

assessment.
1.5. Reconcile physical inventory of ARs/DAs against General

Control Ledger.
1.6. Ensure an accurate inventory of ARs/DAs for conversion.
2. Conversion Procedures
2.1. Transcribe mandatory information in the CIF.
2.2. Validate correctness of transcribed information and update, if

necessary.
2.3. Encode the CIF duly verified by the concerned Supervisor or

Section Chief and approved by the Head of Office using the
ARCS. For this purpose, trainings for all concerned national
and regional personnel shall be conducted to ensure smooth
operational AR/DA conversion.
2.4. Print Transaction Listing of ARCS.
2.5. Check the correctness of the encoded information.
2.6. Update the status of the converted ARs/DAs accordingly and

as necessary.
3. Procedure for Newly Identified AR/DA after cut-off date
For newly identified ARs/DAs after August 1, 2010, the same

procedure under Section V-2 above shall be applied.
4. Procedure for Correction of Encoding Errors
4.1 Use the modify screen in the ARCS to correct all encoding
errors, except for errors in amounts.
4.2 Report errors in amounts encoded through a memorandum

addressed to the Chief, SMSD requesting for data fixing.
VI. Responsibilities of Conversion Team
1. The Chief, CED as Conversion Manager shall:
1.2 Provide over-all direction to all concerned personnel

regarding the Conversion Activities.
1.3 Resolve all non-technical issues and concerns raised by the

Conversion Team during the implementation of the
conversion plan.
1.4 Monitor all activities pertaining to conversion of ARs/DAs.
2. The Assistant Chief, CED as Assistant Conversion Manager shall:
2.1 Assist the Conversion Manager in the implementation of the

conversion activities.
2.2 Elevate to the Conversion Manager all issues and concerns of

the ARMAS-CED.
3. HREAs of LTS and Enforcement Service/Chief, LT-CED/Chief,

LTDOs/RDOs/Chief, Collection Division/Chief, Assessment
Division/Chief, Legal Division/Chief, Prosecution/Chief,
Appellate/Chief, Litigation/Chief, Law Division/Chief, SID/Chief,
CED-ARMAS shall: DHSEcI
3.1 Provide direction to all concerned personnel regarding the

Conversion Activities.
3.2 Resolve all non-technical issues and concerns raised during
the implementation of the conversion plan.
3.3 Monitor all activities pertaining to conversion.
3.4 Approve the duly accomplished CIF.
3.5 Elevate to the Conversion Manager all issues and concerns

identified during the conversion process.
4. The Chief, Systems Maintenance & Support Division shall:
4.1 Resolve immediately all technical issues and concerns raised

by the Conversion Team during the implementation of the
conversion plan.
5. The Section Chiefs LT-CED/LTDO/RDO/Collection

Division/Assessment Division/Legal Division/Prosecution
Division/Litigation Division/Appellate Division/Law
Division/SID/NID/CED-ARMAS shall:
5.1 Review/verify the correctness and completeness of the CIF

accomplished by Case Officers/Seizure Agents.
5.2 Certify the correctness of the CIF for approval by the

Conversion Coordinator.
5.3 Supervise execution of conversion activities.
5.4 Elevate to the head of office all issues and concern raised
during the conversion process.
6. The Case Officers/Seizure Agents of all concerned Offices shall:
6.1 Fill up all information needed in the CIF.
6.2 Identify the dockets with complete information as required in

the CIF.
6.3 Submit to the concerned office Section Chief for verification

the duly accomplished CIF for approval of the head of office.
6.4 Encode validated and approved CIFs to ARCS.
VII. Reports
All concerned offices are required to submit a Monthly AR/DA Conversion

Report (Annex "B") of all encoded and converted AR/DA every 20th day of the
month to the Conversion Manager, in soft copy at roberto.taron@bir.gov.ph or
ramon.quevedo@bir.gov.ph. The Conversion Manager shall, in turn, prepare and
submit to the ACIR, Collection Service, a monthly consolidated report thereon not
later than the end of each month.
VIII. Repealing Clause
This Order supersedes all revenue issuances and/or portion thereof that are
inconsistent herewith.
IX. Effectivity
This Order shall take effect immediately. aIETCA
(SGD.) KIM S. JACINTO-HENARES

Commissioner
ANNEX A
Accounts Receivable Conversion Input Form (CIF)
ANNEX B
Monthly Accounts Receivables/Delinquent Accounts Conversion Report
(3)
October 20, 1995
SUBJECT : Prescribing Procedures to Write-off Uncollectible

Accounts Receivables
TO : All Regional Directors, Revenue District Officers and
Revenue Officer Concerned
I. OBJECTIVES
1. To prescribe procedures and guidelines in the proper disposition of

accounts receivables;
2. To accurately monitor the movement of accounts receivables as

explicitly provided fur under the Bureau of Internal Revenue Manual (BIRM)
particularly Section 200;
3. To clearly define the delineation of functions in the cancellation and

disposition of accounts receivables.
II. GUIDELINES
This Order shall cover the following accounts receivables which could no
longer be collected for various reasons, to wit:
1. The taxpayer is deceased, leaving no distrainable and leviable assets;
2. The taxpayer is already residing abroad without distrainable and

leviable assets in the Philippines;
3. The taxpayer is declared insolvent by the court or is found to be

incapable of earning a living upon verification;
4. The taxpayer is a foreign national who came to the Philippines as a

consultant or a foreign corporation who has done business in the Philippines and
left after the completion of the project leaving no distrainable and leviable assets;
5. The taxpayer's whereabouts (whether individual or corporation) is

unknown without distrainable and leviable assets);
6. The taxpayer is a corporation, which has been dissolved and its

subscribed shares of stock have been paid and its responsible officers could no
longer be located;
7. The accounts receivables remain uncollected for a period of two (2)

years after the lapse of the three (3) year mandatory period to collect;
8. The accounts receivables have been overtaken by prescription as

provided for under the Tax Code and court decisions; and
9. The taxpayer availed of previous tax amnesties as duly certified to by
the Tax Amnesty Implementation Office but which were not closed by ATCA.
III. PROCEDURES
For every case declared to be uncollectible and recommended to be

written-off, the following steps should be undertaken:
1. Secure the documents enumerated below, if the taxpayer is an

individual:
a. Certification from at least; three (3) different Register of Deeds

or the Provincial, City or Municipal Assessors where he is
believed to own real properties in those cases where the
taxpayer is deceased, abroad and/or his whereabouts is
unknown;
b. Certification of at least three (3) banks within the vicinity of the

taxpayer's residence where he is known to have bank deposits;
c. Secure a copy of his death certificate, if the taxpayer is

deceased; and
d. Secure a certification for his last known address from the

Professional Regulations Commission or the Supreme Court
and other pertinent government and non-government agencies
which have supervision of the taxpayer's profession, if the
taxpayer is unknown and is a Professional;
2. Secure a copy of the Articles of Incorporation and latest financial

statement from the Securities and Exchange Commission, if the taxpayer is a
corporation and has been dissolved or has ceased operations.
3. Perform appropriate tasks related to the questions in the Fieldman's

Affidavit of Uncollected Taxes for individuals or corporations;
4. Prepare a recommendation and an ATCA, together with the duly

accomplished Fieldman's Affidavit of Uncollected Taxes which shall form part of
the accounts receivables docket;
5. Forward the case to the Revenue District officer for signature through
the Head, Collection Unit and the Assistant Revenue District Officer.
Revenue District Officer:

6. Forward the docket to the Assessment Division for approval pursuant
to RMO 37-94 after signing the recommendation and the ATCA;
Assessment Division:
7. Forward the docket with approved recommendation and ATCA to the

Administrative Division for file and future reference; and,
8. Prepare a Monthly List of Accounts Cancelled by ATCA (see attached

BIR Form No. 1247) under this order duly signed by the Chief of the Assessment
Division which shall be distributed as follows:
Original and Duplicate — Deputy Commissioner

for Operations thru
ACIR Collection,
Attention: The Chief,
Collection Programs
Division
Triplicate — Revenue District

Officers concerned to
update their inventory.
Quadruplicate — File
IV. REPEALING CLAUSE
This Order amends RMO 40-87 and all other existing issuances or portions
thereof inconsistent with this Order.
V. EFFECTIVITY
This Order shall take immediately after its approval.
LIWAYWAY VINZONS-CHATO
Commissioner
Republic of the Philippines
Department of Finance
BUREAU OF INTERNAL REVENUE
Quezon City
FIELDMAN'S AFFIDAVIT OF UNCOLLECTED TAXES
( for Individual Taxpayers)
The Commissioner of Internal Revenue

or the Regional Director
—————————————————
That I, ________________, Revenue Officer ________, assigned at

____________________, do hereby certify that the taxes enumerated below have not
been collected by me.
————————————————————————————————————
—
NAME AND ADDRESS KIND OF TAX ASS. NO. & DATE DUE AMOUNT
PERIOD
COVERED
————————————————————————————————————
—
I further certify that I have unable to collect the said tax primarily because
_____________________________________________________________
Questions to be Answered
1. Is the taxpayer unknown, deceased, insolvent, sickly, or over 65

years old? __________________.
2. Who is the person now residing in the last known address of the
taxpayer? _______________. Does he/she know the present whereabouts of
the taxpayer? __________. If so, what is the specific address?.
________________.
3. In checking the records of the employer of the taxpayer, what is

the taxpayer's present address? ______________________________
4. In checking the telephone directory, does the taxpayer have a

telephone number where he can be contacted? _________. If so, have you
tried contacting him/her? _______? How about his/her spouse?
_____________.
5. In checking the latest list of income tax filers, what is the new
address of the taxpayer? _____________________
6. In checking the records of the Register of

Deeds/Municipal/Revenue Collection Agent of ______________, what is
the present address of the taxpayer? _____________________________.
7. In checking the records of the Register of Deeds/Municipal or

City Assessor of _____________, does the taxpayer have registered
property? __________ How about his/her comment? _______________,
8. Who is the relative of the taxpayer you have talked to?

________________ What is his/her comment? ____________________.
9. In checking the school, _______________________, nearest to

the taxpayer's given a address, to what school did the children transfer?
________________________________________
10. Is the taxpayer a foreigner? _________, If so, when did he/she

leave the country ?___________________________.
11. In your written inquiry with the Information Systems Operation

Service, what is the new address of the taxpayer?
___________________________________.
IN WITNESS WHEREOF, I have hereunto affixed my signature this

_______th of _________, 199______, at ________________.
_____________________
Revenue Officer
SUBSCRIBED AND SWORN TO before me this ______th day of

_______________, 199_____.
______________________________
Officer Authorized to Administer Oath
Republic of the Philippines
Department of Finance
BUREAU OF INTERNAL REVENUE
Quezon City
FIELDMAN'S AFFIDAVIT OF UNCOLLECTED TAXES
( for Corporation Taxpayers)
The Commissioner of Internal Revenue

or the Regional Director
—————————————————
That I, ___________________, Revenue Officer, assigned at
______________________, do hereby certify that the taxes enumerated below have not
been collected by me:
————————————————————————————————————
—
NAME AND ADDRESS KIND OF TAX ASS. NO. & DATE DUE AMOUNT
PERIOD
COVERED
————————————————————————————————————
—
I hereby certify that I have been unable to collect the said tax principally because
______________________________.
Questions to be Answered
1. If the taxpayer is no longer in its last known address, where is it

now located? _____________________________
2. In checking the latest alpha of income tax filers, what is the

new address of the taxpayer? __________________
3. In checking the latest record of the registration of books of

accounts at the Office of the Revenue Collection Agent of ___________ or
the Revenue District Office of ________________, what is the new address
of the taxpayer? _______________________
4. In checking the records of the Register of Deeds Assessor

Office of ___________, does the taxpayer have real properties? ________.
5. In checking the records of the SSS or SEC, what is the new
address of the taxpayer? _______________________.
6. In the copy of the Articles of Incorporation hereto attached,

what are the names and addresses of the stockholders?
Name Address Unpaid Subscribed

Stocks
______________ ______________ ______________
______________ ______________ ______________
______________ ______________ ______________
______________ ______________ ______________
______________ ______________ ______________
______________ ______________ ______________
______________ ______________ ______________
______________ ______________ ______________
______________ ______________ ______________
Where you able to locate any or all of them in their respective

address? ____________. If so, what is their stand on this case?
____________________.
7. Since when did the taxpayer stop operation? __________.
8. Did you attach a copy of its latest financial statement in this

affidavit? _______________.
9. In your written inquiry with the ISOS, what are the new
addresses of the stockholders, directors or officers of the corporate taxpayer?
Name of Stockholder/ New Address

Director/Officer
—————————— ——————————
—————————— ——————————
—————————— ——————————
—————————— ——————————
—————————— ——————————
—————————— ——————————
—————————— ——————————
—————————— ——————————
IN WITNESS WHEREOF, I have hereunto affixed my signature this ______ day
of __________, 199___, at ________ __________, Philippines.
___________________
Revenue Officer
SUBSCRIBED AND SWORN TO before me this _____ day of ______,

199_____.
_______________________________
Officer Authorized to Administer Oath
Endnotes
1 (Popup - Popup)
Annex A
Annex B
Annex C
Annex D
Annex E
Annex F
Annex G
2 (Popup - Popup)
Annex A
Annex B
3 (Popup - Popup)
BIR Form No. 1247

RMO 35-95 Prescribing Procedures For Write-Off

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(1)

REVENUE MEMORANDUM ORDER NO. 011-14

SUBJECT : Policies, Guidelines and Procedures in the Periodic

TO : All Internal Revenue Officers and Others Concerned

I. Objectives. — This Order is issued to:

1. Prescribe the policies, guidelines and procedures in the clean-up

a. Ascertaining the Bureau's correct inventory of ARs/DAs,

b. Establishing the AR/DA profile by classifying each and

c. Determining the levels of collectability of AR/DA cases

2. Define the duties and responsibilities of all concerned Offices

3. Prescribe the necessary reporting requirements in the periodic

II. Definition of Terms. — In applying the provisions of this Order, the

1. Accounts Receivable/Delinquent Account (AR/DA) — refers to

This unpaid amount may arise from:

a. self-assessed tax liability, as defined under Item II.20

b. deficiency assessment issued by the Bureau, which

b.1 Failure to file a request for

b.2 Failure to submit documents in support of the

b.3 Failure to appeal to the Court of Tax Appeals

b.4 Failure to appeal CTA's decision on the case with

b.5 Decision/Resolution by the CTA/Supreme Court

2. AR/DA Case — refers to a tax liability by the taxpayer

4. AR/DA History Sheet (AHS) (formerly called Case History

5. ARs/DAs for Write-Off — refers to an accounts receivable or

a. The five-year prescriptive period for the collection of the

b. The taxpayer has been declared insolvent by a competent

c. The individual taxpayer is deceased and no distrainable

d. The taxpayer is a corporation which was verified to have

e. The taxpayer has availed of the benefits of the Tax

f. A decision was rendered by a competent Court that the

g. The taxpayer is a general partnership and individual

h. The taxpayer is a general partnership and the individual

In the event, however, that there are properties registered under

For long outstanding AR/DA cases not specifically falling

6. Authority to Cancel Assessment (ATCA) — refers to a document

a. Assessments which have been declared null and void by

c. Tax liabilities which were the subject of approved

d. Prescribed collection cases as determined by the

e. Tax liabilities considered uncollectible and approved for

f. Other circumstances requiring the issuance of the said

7. Cannot Be Located Taxpayer (CBL) — are taxpayers included

Provided, however, that a delinquent taxpayer who has

8. Closed AR/DA Case — a tax liability which has already been

a. Full payment of the total amount due inclusive of all

b. Partial payment of the total amount due with an approved

b.1 Duly approved application for abatement of

b.2 Duly approved application for compromise

c. Availment of the Tax Amnesty Law under Republic Act

d. Full cancellation of the total tax liabilities due to an

e. Full cancellation of the total tax liabilities due to an

f. Full cancellation of the tax liabilities due to a ruling that

9. Dishonored Checks — refers to a check drawn by the taxpayer

10. Execution of Warrant of Distraint and Levy — this refers to the

For this purpose, a WDL is considered executed when the

a. Warrant of Garnishment (for cash in bank, shares of

b. Notice of Levy (for real properties); and

c. Notice of Actual/Constructive Seizure (for personal

In case the concerned entities to whom the notices were served

11. Financial Hardship — refers to a condition that is either

For this purpose, true basic needs refer to reasonable provision

12. Financial Inconvenience — refers to a condition that is either

13. General Control Ledger (GCL) — is a master control device

14. Insolvency/Bankruptcy — It is a condition when a delinquent