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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

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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.
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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
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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 ;

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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


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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

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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.

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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.

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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
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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.

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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

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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
no distrainable or leviable properties;

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.

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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)

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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").

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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
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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


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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
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 17
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

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 18
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

Certification from the Land


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

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 19
no distrainable or returned to the country, if When the taxpayer is
leviable properties taxpayer is abroad selling/acquiring
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
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

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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

Taxpayer is a general Supporting documents Monitoring of events


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

Taxpayer is a general Supporting documents Monitoring of events


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

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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

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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
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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

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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

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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.

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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.
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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

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 28
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,

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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".

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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

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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.

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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.

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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.

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 34
(SGD.) KIM S. JACINTO-HENARES
Commissioner
Bureau of Internal Revenue

ANNEX A

Accounts Receivable/Delinquent Accounts History Sheet

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Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 36
ANNEX B

Checklist of Requirements for AR/DA Cases Recommended for Write-Off/Be Placed


under Suspense

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Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 38
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 39
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

02 if the AR/DA case is the subject of taxpayer's application 3


for compromise settlement due to doubtful validity

03 if the AR/DA case is the subject of taxpayer's application 3


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

04 if the AR/DA case is the subject of taxpayer's application 2


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


Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 40
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
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] — Approved

SAT USI 01 A P 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] — Pending Evaluation Board

SAT USI 01 B 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 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
due per ITR, with application for Compromise Settlement due to financial
incapacity where the taxpayer is suffering from earnings deficit resulting
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 41
to impairment in the original capital by at least 50% [Sec. 3.2 (b) of RR
30-2002] — Approved

SAT USI 01 B P 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 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] — Pending with Evaluation Board

SAT USI 01 C 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 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
due per ITR, with application for Compromise Settlement 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] — Approved

SAT USI 01 C P 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 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] — Pending with Evaluation
Board

SAT USI 01 D 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 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
due per ITR, with application for Compromise 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] — Approved

SAT USI 01 D P 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 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] — Pending with Evaluation Board

SAT USI 01 E O Self-Assessed Tax arising from unpaid second installment of income tax
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 42
due per ITR, 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] — For Action

SAT USI 01 E A 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 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

SAT USI 01 E P 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 taxpayer has been 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

SAT USI 03 A O Self-Assessed Tax arising from unpaid second installment of income tax
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

SAT USI 03 A A Self-Assessed Tax arising from unpaid second installment of income tax
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] — Approved

SAT USI 03 A P Self-Assessed Tax arising from unpaid second installment of income tax
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] — Pending with TWC

SAT USI 03 B O Self-Assessed Tax arising from unpaid second installment of income tax
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

SAT USI 03 B A Self-Assessed Tax arising from unpaid second installment of income tax
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] — Approved

SAT USI 03 B P Self-Assessed Tax arising from unpaid second installment of income tax
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] — Pending
with TWC

SAT USI 03 C O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 USI 03 C A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement of Penalties on the ground
that taxpayer's non-compliance with the law was due to a difficult

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 43
interpretation of said law [Sec. 2.4 of RR 13-2001] — Approved

SAT USI 03 C P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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] — Pending with TWC

SAT USI 03 D O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 USI 03 D A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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] — Approved

SAT USI 03 D P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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] — Pending with TWC

SAT USI 03 E O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 USI 03 E A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement of Penalties on the ground
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
due per ITR, with application for Abatement of Penalties on the ground
that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Pending with TWC

SAT USI 03 F O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 USI 03 F A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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] — Approved

SAT USI 03 F P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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] — Pending with TWC

SAT USI 03 G O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement of Penalties on the ground
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 44
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
due per ITR, with application for Abatement 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] — Approved

SAT USI 03 G P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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] — Pending with TWC

SAT USI 03 H O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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

SAT USI 03 H A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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] — Approved

SAT USI 03 H P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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] — Pending with TWC

SAT USI 03 I O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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

SAT USI 03 I A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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] — Approved

SAT USI 03 I P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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] — Pending with TWC

SAT USI 04 A O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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 substantial losses from prolonged labor
dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-
2001] — For action

SAT USI 04 A A Self-Assessed Tax arising from unpaid second installment of income tax

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 45
due per ITR, with application for Abatement 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 substantial losses from prolonged labor
dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-
2001] — Approved

SAT USI 04 A P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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 substantial losses from prolonged labor
dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-
2001] — Pending with TWC

SAT USI 04 B O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement of Penalties on the ground
that penalties were imposed due to taxpayer's 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

SAT USI 04 B A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement of Penalties on the ground
that penalties were imposed due to taxpayer's failure to file tax return and
pay tax due on time due to circumstances beyond his control [Sec. 2.5 of
RR 13-2001] — Approved

SAT USI 04 B P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement of Penalties on the ground
that penalties were imposed due to taxpayer's failure to file tax return and
pay tax due on time due to circumstances beyond his control [Sec. 2.5 of
RR 13-2001] — Pending with TWC

SAT USI 04 C O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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

SAT USI 04 C A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement of Penalties on the ground
that penalties were imposed on amended return filed under meritorious
circumstances [Sec. 2.6.3 of RR 13-2001] — Approved

SAT USI 04 C P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement of Penalties on the ground
that penalties were imposed on amended return filed under meritorious
circumstances [Sec. 2.6.3 of RR 13-2001] — Pending with TWC

SAT USI 04 D O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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

SAT USI 04 D A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 46
13-2001] — Approved

SAT USI 04 D P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, with application for Abatement 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] — Pending with TWC

SAT USI 05 O O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 USI 05 O A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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] — Approved

SAT USI 05 O P Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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] — pending with TWC

SAT USI 06 O O Self-Assessed Tax arising from unpaid second installment of income tax
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
due per ITR, with application for Tax Amnesty pursuant to Republic Act
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
due per ITR, with application for Tax Amnesty pursuant to Republic Act
No. 9480 — Returned to taxpayer due to incomplete requirements

SAT USI 09 O O Self-Assessed Tax arising from unpaid second installment of income tax
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

SAT USI 11 A O Self-Assessed Tax arising from unpaid second installment of income tax
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

SAT USI 11 A A Self-Assessed Tax arising from unpaid second installment of income tax
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 — Approved

SAT USI 11 B O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "Suspense ARs/DAs" on the
ground that the individual taxpayer is suffering from a lingering disease

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 47
and has no distrainable or leviable properties — For approval

SAT USI 11 B A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "Suspense ARs/DAs" on the
ground that the individual taxpayer is suffering from a lingering disease
and has no distrainable or leviable properties — Approved

SAT USI 11 D O Self-Assessed Tax arising from unpaid second installment of income tax
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

SAT USI 11 D A Self-Assessed Tax arising from unpaid second installment of income tax
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 — Approved

SAT USI 11 E O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 USI 11 E A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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

SAT USI 11 F O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 USI 11 F A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 — 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
property could be located despite issuance and execution of the WDL —
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
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 48
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 — Approved

SAT USI 12 A O Self-Assessed Tax arising from unpaid second installment of income tax
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

SAT USI 12 A A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "ARs/DAs for Write-Off" when
the five-year prescriptive period to collect has already prescribed —
Approved

SAT USI 12 B O Self-Assessed Tax arising from unpaid second installment of income tax
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

SAT USI 12 B A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "ARs/DAs for Write-Off" on the
ground that the taxpayer has been declared insolvent by Court —
Approved

SAT USI 12 C O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "ARs/DAs for Write-Off" on the
ground that the individual taxpayer is already dead and no distrainable
assets could be found — For approval

SAT USI 12 C A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "ARs/DAs for Write-Off"
ground that the individual taxpayer is already dead and no distrainable
assets could be found — Approved

SAT USI 12 D O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "ARs/DAs for Write-Off"
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

SAT USI 12 D A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, which was placed under the "ARs/DAs for Write-Off"
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

SAT USI 12 E O Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 USI 12 E A Self-Assessed Tax arising from unpaid second installment of income tax
due per ITR, 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 UTR 00 O O Self-Assessed Tax arising from unpaid tax Due per Return filed/Self-
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 49
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)
of RR 30-2002] — For action

SAT UTR 01 A A 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)
of RR 30-2002] — Approved

SAT UTR 01 A P 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)
of RR 30-2002] — Pending Evaluation Board

SAT UTR 01 B O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise 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] —
action

SAT UTR 01 B A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise 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] —
Approved

SAT UTR 01 B P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise 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] —
Pending with Evaluation Board

SAT UTR 01 C O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise Settlement 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

SAT UTR 01 C A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise Settlement 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] — Approved

SAT UTR 01 C P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise Settlement 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] — Pending with Evaluation Board

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SAT UTR 01 D O Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise 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

SAT UTR 01 D A Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise 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] — Approved

SAT UTR 01 D P Self-Assessed Tax arising from unpaid tax Due per Return filed, with
application for Compromise 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] — Pending with
Evaluation Board

SAT UTR 01 E O Self-Assessed Tax arising from unpaid tax Due per Return filed, 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] — For Action

SAT UTR 01 E A Self-Assessed Tax arising from unpaid tax Due per Return filed, 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

SAT UTR 01 E P Self-Assessed Tax arising from unpaid tax Due per Return filed, 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] — Pending with Evaluation Board

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
application for Abatement of Penalties as the penalties was imposed due
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
application for Abatement of Penalties as the penalties was imposed due
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

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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
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] — Approved

SAT UTR 03 B P 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] — 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
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] — Approved

SAT UTR 03 C P 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] — 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
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] — Approved

SAT UTR 03 D P 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] — 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
application for Abatement of Penalties on the ground that surcharge was
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
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — Pending with TWC

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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
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] — Approved

SAT UTR 03 F P 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] — Pending with TWC

SAT UTR 03 G 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 off-setting of taxes of the same kind [Sec. 2.6.6 of RR
13-2001] — For action

SAT UTR 03 G A 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 off-setting of taxes of the same kind [Sec. 2.6.6 of RR
13-2001] — Approved

SAT UTR 03 G P 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 off-setting of taxes of the same kind [Sec. 2.6.6 of RR
13-2001] — Pending with TWC

SAT UTR 03 H 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 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 UTR 03 H A 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 automatic off-setting of overpayment of one kind of
withholding tax against the underpayment of another [Sec. 2.6.7 of RR
13-2001] — Approved

SAT UTR 03 H P 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 automatic off-setting of overpayment of one kind of
withholding tax against the underpayment of another [Sec. 2.6.7 of RR
13-2001] — Pending with TWC

SAT UTR 03 I 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 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
application for Abatement of Penalties on the ground that penalties were
imposed due to wrong use of Tax Credit Certificate where the Tax Debit
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Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] —
Approved

SAT UTR 03 I P 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 wrong use of Tax Credit Certificate where the Tax Debit
Memo (TDM) was not properly applied [Sec. 2.6.9 of RR 13-2001] —
Pending with TWC

SAT UTR 04 A 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 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
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
Approved

SAT UTR 04 A P 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 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] —
Pending with TWC

SAT UTR 04 B 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 taxpayer's 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

SAT UTR 04 B A 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 taxpayer's failure to file tax return and pay tax due on
time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001]
— Approved

SAT UTR 04 B P 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 taxpayer's failure to file tax return and pay tax due on
time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001]
— Pending with TWC

SAT UTR 04 C 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 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
application for Abatement of Penalties on the ground that penalties were
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — Approved

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SAT UTR 04 C P Self-Assessed Tax arising from unpaid tax due per return filed, with
application for Abatement of Penalties on the ground that penalties were
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — Pending with TWC

SAT UTR 04 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 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
application for Abatement 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] —
Approved

SAT UTR 04 D P Self-Assessed Tax arising from unpaid tax due per return filed, with
application for Abatement 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] —
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
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]
— Approved

SAT UTR 05 O P 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]
— pending with TWC

SAT UTR 06 O O Self-Assessed Tax arising from unpaid tax due per return filed, with
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
application for Tax Amnesty pursuant to Republic Act No. 9480 —
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
application for Tax Amnesty pursuant to Republic Act No. 9480 —
Returned to taxpayer due to incomplete requirements

SAT UTR 09 O O Self-Assessed Tax arising from unpaid tax due per return filed, with
application for installment payment — For action

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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
placed under the "Suspense ARs/DAs" on the ground that the individual
taxpayer is serving life imprisonment and has no distrainable or leviable
properties — Approved

SAT UTR 11 B 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 suffering from a lingering disease and has no distrainable or
leviable properties — For approval

SAT UTR 11 B A 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 suffering from a lingering disease and has no distrainable or
leviable properties — Approved

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
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 — 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
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 — 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
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 56
placed under the "Suspense ARs/DAs" where the individual taxpayer is
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
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 — 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
placed under the "Suspense ARs/DAs" when no property could be
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
placed under the "Suspense ARs/DAs" when the CIR or any of his
authorized representative is prohibited from enforcing the collection
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
or leviable properties — For approval

SAT UTR 11 I A 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
or leviable properties — Approved

SAT UTR 11 J 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 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
was placed under the "Suspense ARs/DAs" on the ground that the
individual partners are suffering from a lingering disease and has no
distrainable or leviable properties — Approved

SAT UTR 11 K 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 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

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 57
leviable properties — For approval

SAT UTR 11 K 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 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 — Approved

SAT UTR 11 L 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 individual
partners could not be located and have no distrainable or leviable
properties — For approval

SAT UTR 11 L 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 individual
partners could not be located and have no distrainable or leviable
properties — Approved

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
placed under the "ARs/DAs for Write-Off" when the five-year prescriptive
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
placed under the "ARs/DAs for Write-Off" on the ground that the
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
placed under the "ARs/DAs for Write-Off" on the ground that the
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
placed under the "ARs/DAs for Write-Off" on the ground that the
individual taxpayer is already dead and no distrainable assets could be
found — Approved

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SAT UTR 12 D 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
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
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
— 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
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 UDC 01 A A Self-Assessed Tax arising from unpaid Dishonored Check, 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

SAT UDC 01 A P Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Pending Evaluation Board

SAT UDC 01 B O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise 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

SAT UDC 01 B A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise 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] —
Approved

SAT UDC 01 B P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise 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] —
Pending with Evaluation Board

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SAT UDC 01 C O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise Settlement 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

SAT UDC 01 C A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise Settlement 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] — Approved

SAT UDC 01 C P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise Settlement 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] — Pending with Evaluation Board

SAT UDC 01 D O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise 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

SAT UDC 01 D A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise 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] — Approved

SAT UDC 01 D P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Compromise 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] — Pending with
Evaluation Board

SAT UDC 01 E O Self-Assessed Tax arising from unpaid Dishonored Check, 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] — For Action

SAT UDC 01 E A Self-Assessed Tax arising from unpaid Dishonored Check, 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

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SAT UDC 01 E P Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Pending with Evaluation Board

SAT UDC 03 A O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 03 A A Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Approved

SAT UDC 03 A P Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Pending with
TWC

SAT UDC 03 B O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 03 B A Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Approved

SAT UDC 03 B P Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Pending with TWC

SAT UDC 03 C O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 03 C A Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Approved

SAT UDC 03 C P Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Pending with TWC

SAT UDC 03 D O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 03 D A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement of Penalties on the ground that penalties were

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imposed due to use of wrong form but correct amount of tax was
remitted [Sec. 2.6.2 of RR 13-2001] — Approved

SAT UDC 03 D P Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Pending with TWC

SAT UDC 03 E O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 03 E A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — Approved

SAT UDC 03 E P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — Pending with TWC

SAT UDC 03 F O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 03 F A Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Approved

SAT UDC 03 F P Self-Assessed Tax arising from unpaid Dishonored Check, 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] — Pending with TWC

SAT UDC 03 G O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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

SAT UDC 03 G A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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] — Approved

SAT UDC 03 G P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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] — Pending with TWC

SAT UDC 03 H O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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

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SAT UDC 03 H A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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] — Approved

SAT UDC 03 H P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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] — Pending with TWC

SAT UDC 03 I O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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

SAT UDC 03 I A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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] —
Approved

SAT UDC 03 I P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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] —
Pending with TWC

SAT UDC 04 A O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
action

SAT UDC 04 A A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001]
— Approved

SAT UDC 04 A P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
Pending with TWC

SAT UDC 04 B O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's 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

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SAT UDC 04 B A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's failure to file tax return and pay tax due on
time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001]
— Approved

SAT UDC 04 B P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's failure to file tax return and pay tax due on
time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001]
— Pending with TWC

SAT UDC 04 C O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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

SAT UDC 04 C A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement of Penalties on the ground that penalties were
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — Approved

SAT UDC 04 C P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement of Penalties on the ground that penalties were
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — Pending with TWC

SAT UDC 04 D O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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

SAT UDC 04 D A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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]
— Approved

SAT UDC 04 D P Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Abatement 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]
— Pending with TWC

SAT UDC 05 O O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 05 O A Self-Assessed Tax arising from unpaid Dishonored Check, 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]

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— Approved

SAT UDC 05 O P Self-Assessed Tax arising from unpaid Dishonored Check, 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]
— pending with TWC

SAT UDC 06 O O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
For action

SAT UDC 06 O Q Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
Qualified as determined by the Task Force under ODCIR-OG

SAT UDC 06 O R Self-Assessed Tax arising from unpaid Dishonored Check, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
Returned to taxpayer due to incomplete requirements

SAT UDC 09 O O Self-Assessed Tax arising from unpaid Dishonored Check, with
application for installment payment — For action

SAT UDC 09 O A Self-Assessed Tax arising from unpaid Dishonored Check, with
application for installment payment — Approved

SAT UDC 11 A O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 11 A A Self-Assessed Tax arising from unpaid Dishonored Check, 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 — Approved

SAT UDC 11 B O Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "Suspense ARs/DAs" on the ground that the individual
taxpayer is suffering from a lingering disease and has no distrainable or
leviable properties — For approval

SAT UDC 11 B A Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "Suspense ARs/DAs" on the ground that the individual
taxpayer is suffering from a lingering disease and has no distrainable or
leviable properties — Approved

SAT UDC 11 C O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 11 C A Self-Assessed Tax arising from unpaid Dishonored Check, 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

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 65
subscribed shares of stock have not been fully paid and the whereabouts
of its stockholders could not be located — Approved

SAT UDC 11 D O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 11 D A Self-Assessed Tax arising from unpaid Dishonored Check, 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 — Approved

SAT UDC 11 E O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 11 E A Self-Assessed Tax arising from unpaid Dishonored Check, 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

SAT UDC 11 F O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 11 F A Self-Assessed Tax arising from unpaid Dishonored Check, 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 — Approved

SAT UDC 11 G O Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "Suspense ARs/DAs" when no property could be
located despite issuance and execution of the WDL — For approval

SAT UDC 11 G A Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "Suspense ARs/DAs" when no property could be
located despite issuance and execution of the WDL — Approved

SAT UDC 11 H O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 11 H A Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "Suspense ARs/DAs" when the CIR or any of his
authorized representative is prohibited from enforcing the collection
remedies — Approved

SAT UDC 11 I O Self-Assessed Tax arising from unredeemed dishonored check, which
was placed under the "Suspense ARs/DAs" on the ground that the
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 66
individual partners are serving life imprisonment and has no distrainable
or leviable properties — For approval

SAT UDC 11 I A Self-Assessed Tax arising from unredeemed dishonored check, which
was placed under the "Suspense ARs/DAs" on the ground that the
individual partners are serving life imprisonment and has no distrainable
or leviable properties — Approved

SAT UDC 11 J O Self-Assessed Tax arising from unredeemed dishonored check, which
was placed under the "Suspense ARs/DAs" on the ground that the
individual partners are suffering from a lingering disease and has no
distrainable or leviable properties — For approval

SAT UDC 11 J A Self-Assessed Tax arising from unredeemed dishonored check, which
was placed under the "Suspense ARs/DAs" on the ground that the
individual partners are suffering from a lingering disease and has no
distrainable or leviable properties — Approved

SAT UDC 11 K O Self-Assessed Tax arising from unredeemed dishonored check, which
was placed under the "Suspense ARs/DAs" on the ground that 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 — For approval

SAT UDC 11 K A Self-Assessed Tax arising from unredeemed dishonored check, which
was placed under the "Suspense ARs/DAs" on the ground that 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 — Approved

SAT UDC 11 L 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 individual
partners could not be located and have no distrainable or leviable
properties — For approval

SAT UDC 11 L 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 individual
partners could not be located and have no distrainable or leviable
properties — Approved

SAT UDC 11 M O Self-Assessed Tax arising from unredeemed dishonored check, 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 UDC 11 M A Self-Assessed Tax arising from unredeemed dishonored check, 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 UDC 12 A O Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "ARs/DAs for Write-Off" when the five-year prescriptive
period to collect has already prescribed — For approval

SAT UDC 12 A A Self-Assessed Tax arising from unpaid Dishonored Check, which was
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 67
placed under the "ARs/DAs for Write-Off" when the five-year prescriptive
period to collect has already prescribed — Approved

SAT UDC 12 B O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 12 B A Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer
has been declared insolvent by Court — Approved

SAT UDC 12 C O Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "ARs/DAs for Write-Off" on the ground that the
individual taxpayer is already dead and no distrainable assets could be
found — For approval

SAT UDC 12 C A Self-Assessed Tax arising from unpaid Dishonored Check, which was
placed under the "ARs/DAs for Write-Off" on the ground that the
individual taxpayer is already dead and no distrainable assets could be
found — Approved

SAT UDC 12 D O Self-Assessed Tax arising from unpaid Dishonored Check, 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

SAT UDC 12 D A Self-Assessed Tax arising from unpaid Dishonored Check, 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
— Approved

SAT UDC 12 E O Self-Assessed Tax arising from unpaid Dishonored Check, 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 UDC 12 E A Self-Assessed Tax arising from unpaid Dishonored Check, 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

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
the corporation has ceased operation or is already dissolved [Sec. 3.2 (a)
of RR 30-2002] — For action

FAN RPS 01 A A Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement due to financial incapacity where
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the corporation has ceased operation or is already dissolved [Sec. 3.2 (a)
of RR 30-2002] — Approved

FAN RPS 01 A P Final Assessment Notice based on Returns Processing System, 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] — Pending Evaluation Board

FAN RPS 01 B O Final Assessment Notice based on Returns Processing System, with
application for Compromise 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 RPS 01 B A Final Assessment Notice based on Returns Processing System, with
application for Compromise 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] —
Approved

FAN RPS 01 B P Final Assessment Notice based on Returns Processing System, with
application for Compromise 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] —
Pending with Evaluation Board

FAN RPS 01 C O Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement 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 RPS 01 C A Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement 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] — Approved

FAN RPS 01 C P Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement 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] — Pending with Evaluation Board

FAN RPS 01 D O Final Assessment Notice based on Returns Processing System, with
application for Compromise 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 RPS 01 D A Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement due to financial incapacity where
the individual taxpayer is compensation earner with no other source of

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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] — Approved

FAN RPS 01 D P Final Assessment Notice based on Returns Processing System, with
application for Compromise 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] — Pending with
Evaluation Board

FAN RPS 01 E O Final Assessment Notice based on Returns Processing System, 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] — For Action

FAN RPS 01 E A Final Assessment Notice based on Returns Processing System, 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

FAN RPS 01 E P Final Assessment Notice based on Returns Processing System, 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] — Pending with Evaluation Board

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

FAN RPS 02 A A 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] — Approved

FAN RPS 02 A P 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] — Pending with the Evaluation Board

FAN RPS 02 B 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 presumptions; thus, arbitrary in
nature [Sec. 3.1 (b) of RR 30-2002] — For action

FAN RPS 02 B A 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 presumptions; thus, arbitrary in
nature [Sec. 3.1 (b) of RR 30-2002] — Approved

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FAN RPS 02 B P 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 presumptions; thus, arbitrary in
nature [Sec. 3.1 (b) of RR 30-2002] — Pending with the Evaluation Board

FAN RPS 02 C O Final Assessment Notice based on Returns Processing System, with
application for Compromise 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

FAN RPS 02 C A Final Assessment Notice based on Returns Processing System, with
application for Compromise 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] —
Approved

FAN RPS 02 C P Final Assessment Notice based on Returns Processing System, with
application for Compromise 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] —
Pending with the Evaluation Board

FAN RPS 02 D O Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement 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

FAN RPS 02 D A Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement 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] — Approved

FAN RPS 02 D P Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement 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] — Pending with the Evaluation Board

FAN RPS 02 E O Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement due to 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] — For action

FAN RPS 02 E A Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement due to 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 RPS 02 E P Final Assessment Notice based on Returns Processing System, with
application for Compromise Settlement due to 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

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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
application for Compromise 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 30-2002] — For action

FAN RPS 02 F A Final Assessment Notice based on Returns Processing System, with
application for Compromise 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 30-2002] — Approved

FAN RPS 02 F P Final Assessment Notice based on Returns Processing System, with
application for Compromise 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 30-2002] — Pending with the Evaluation
Board

FAN RPS 02 G O Final Assessment Notice based on Returns Processing System, 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) of RR 30-2002] — For action

FAN RPS 02 G A Final Assessment Notice based on Returns Processing System, 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) of RR 30-2002] — Approved

FAN RPS 02 G P Final Assessment Notice based on Returns Processing System, 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) of RR 30-2002] — Pending with the Evaluation Board

FAN RPS 02 H O Final Assessment Notice based on Returns Processing System, with
application for Compromise 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 RPS 02 H A Final Assessment Notice based on Returns Processing System, with
application for Compromise 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] — Approved

FAN RPS 02 H P Final Assessment Notice based on Returns Processing System, with
application for Compromise 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] — Pending with the Evaluation Board

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FAN RPS 03 A O Final Assessment Notice based on Returns Processing System, 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

FAN RPS 03 A A Final Assessment Notice based on Returns Processing System, 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] — Approved

FAN RPS 03 A P Final Assessment Notice based on Returns Processing System, 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] — Pending with
TWC

FAN RPS 03 B O Final Assessment Notice based on Returns Processing System, 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

FAN RPS 03 B A Final Assessment Notice based on Returns Processing System, 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] — Approved

FAN RPS 03 B P Final Assessment Notice based on Returns Processing System, 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] — Pending with TWC

FAN RPS 03 C O Final Assessment Notice based on Returns Processing System, 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

FAN RPS 03 C A Final Assessment Notice based on Returns Processing System, 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] — Approved

FAN RPS 03 C P Final Assessment Notice based on Returns Processing System, 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] — Pending with TWC

FAN RPS 03 D O Final Assessment Notice based on Returns Processing System, 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

FAN RPS 03 D A Final Assessment Notice based on Returns Processing System, 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] — Approved

FAN RPS 03 D P Final Assessment Notice based on Returns Processing System, 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

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remitted [Sec. 2.6.2 of RR 13-2001] — Pending with TWC

FAN RPS 03 E O Final Assessment Notice based on Returns Processing System, with
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — For action

FAN RPS 03 E A Final Assessment Notice based on Returns Processing System, with
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — Approved

FAN RPS 03 E P Final Assessment Notice based on Returns Processing System, with
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — Pending with TWC

FAN RPS 03 F O Final Assessment Notice based on Returns Processing System, 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

FAN RPS 03 F A Final Assessment Notice based on Returns Processing System, 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] — Approved

FAN RPS 03 F P Final Assessment Notice based on Returns Processing System, 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] — Pending with TWC

FAN RPS 03 G O Final Assessment Notice based on Returns Processing System, with
application for Abatement 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

FAN RPS 03 G A Final Assessment Notice based on Returns Processing System, with
application for Abatement 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] — Approved

FAN RPS 03 G P Final Assessment Notice based on Returns Processing System, with
application for Abatement 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] — Pending with TWC

FAN RPS 03 H O Final Assessment Notice based on Returns Processing System, with
application for Abatement 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

FAN RPS 03 H A Final Assessment Notice based on Returns Processing System, with
application for Abatement 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] — Approved

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FAN RPS 03 H P Final Assessment Notice based on Returns Processing System, with
application for Abatement 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] — Pending with TWC

FAN RPS 03 I O Final Assessment Notice based on Returns Processing System, with
application for Abatement 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] —
action

FAN RPS 03 I A Final Assessment Notice based on Returns Processing System, with
application for Abatement 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] —
Approved

FAN RPS 03 I P Final Assessment Notice based on Returns Processing System, with
application for Abatement 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] —
Pending with TWC

FAN RPS 04 A O Final Assessment Notice based on Returns Processing System, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
For action

FAN RPS 04 A A Final Assessment Notice based on Returns Processing System, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
Approved

FAN RPS 04 A P Final Assessment Notice based on Returns Processing System, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
Pending with TWC

FAN RPS 04 B O Final Assessment Notice based on Returns Processing System, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's 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

FAN RPS 04 B A Final Assessment Notice based on Returns Processing System, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's failure to file tax return and pay tax due on
time due to circumstances beyond his control [Sec. 2.5 of RR 13-
2001] — Approved

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FAN RPS 04 B P Final Assessment Notice based on Returns Processing System, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's failure to file tax return and pay tax due on
time due to circumstances beyond his control [Sec. 2.5 of RR 13-
2001] — Pending with TWC

FAN RPS 04 C O Final Assessment Notice based on Returns Processing System, with
application for Abatement 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

FAN RPS 04 C A Final Assessment Notice based on Returns Processing System, with
application for Abatement of Penalties on the ground that penalties were
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — Approved

FAN RPS 04 C P Final Assessment Notice based on Returns Processing System, with
application for Abatement of Penalties on the ground that penalties were
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — Pending with TWC

FAN RPS 04 D O Final Assessment Notice based on Returns Processing System, with
application for Abatement 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

FAN RPS 04 D A Final Assessment Notice based on Returns Processing System, with
application for Abatement 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]
— Approved

FAN RPS 04 D P Final Assessment Notice based on Returns Processing System, with
application for Abatement 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]
— Pending with TWC

FAN RPS 05 O O Final Assessment Notice based on Returns Processing System, 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

FAN RPS 05 O A Final Assessment Notice based on Returns Processing System, 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]
— Approved

FAN RPS 05 O P Final Assessment Notice based on Returns Processing System, 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]
— pending with TWC

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FAN RPS 06 O O Final Assessment Notice based on Returns Processing System, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
action

FAN RPS 06 O Q Final Assessment Notice based on Returns Processing System, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
Qualified as determined by the Task Force under ODCIR-OG

FAN RPS 06 O R Final Assessment Notice based on Returns Processing System, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
Returned to taxpayer due to incomplete requirements

FAN RPS 07 A O 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
administrative protest based on factual issues — with decision resulting
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
administrative protest based on legal issues — with decision resulting to
a reduction of assessment

FAN RPS 08 A O Final Assessment Notice based on Returns Processing System with
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

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reduction of assessment

FAN RPS 09 O O Final Assessment Notice based on Returns Processing System, with
application for installment payment — For action

FAN RPS 09 O A Final Assessment Notice based on Returns Processing System, with
application for installment payment — Approved

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
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

FAN RPS 11 A A Final Assessment Notice based on Returns Processing System, 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 — Approved

FAN RPS 11 B O Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" on the ground that the
individual taxpayer is suffering from a lingering disease and has no
distrainable or leviable properties — For approval

FAN RPS 11 B A Final Assessment Notice based on Returns Processing System, which
was placed under the "Suspense ARs/DAs" on the ground that the
individual taxpayer is suffering from a lingering disease and has no
distrainable or leviable properties — Approved

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
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 where abouts
of its stockholders could not be located — For approval

FAN RPS 11 C A Final Assessment Notice based on Returns Processing System, 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 — Approved

FAN RPS 11 D O Final Assessment Notice based on Returns Processing System, 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

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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

FAN RPS 11 D A Final Assessment Notice based on Returns Processing System, 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 — 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
tagged with a "Cannot be Located (CBL)" status and has no distrainable
or leviable properties — For approval

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
tagged with a "Cannot be Located (CBL)" status and has no distrainable
or leviable properties — Approved

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
located despite issuance and execution of the WDL — For approval

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
located despite issuance and execution of the WDL — Approved

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
authorized representative is prohibited from enforcing the collection
remedies — For approval

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
authorized representative is prohibited from enforcing the collection
remedies — Approved

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

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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
was placed under the "ARs/DAs for Write-Off" on the ground that the
taxpayer has been declared insolvent by Court — Approved

FAN RPS 12 C O Final Assessment Notice based on Returns Processing System, which
was placed under the "ARs/DAs for Write-Off" on the ground that the
individual taxpayer is already dead and no distrainable assets could be
found — For approval

FAN RPS 12 C A Final Assessment Notice based on Returns Processing System, which
was placed under the "ARs/DAs for Write-Off" on the ground that the
individual taxpayer is already dead and no distrainable assets could be
found — Approved

FAN RPS 12 D O Final Assessment Notice based on Returns Processing System, 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

FAN RPS 12 D A Final Assessment Notice based on Returns Processing System, 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
— Approved

FAN RPS 12 E 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 availed of the Tax Amnesty under RA 9480 — For approval

FAN RPS 12 E A 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 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
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 PRA 01 A O Final Assessment Notice based on Pre-audit of Tax Returns, 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 PRA 01 A A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement due to financial incapacity where
the corporation has ceased operation or is already dissolved [Sec. 3.2 (a)
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of RR 30-2002] — Approved

FAN PRA 01 A P Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Pending Evaluation Board

FAN PRA 01 B O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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 PRA 01 B A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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]
— Approved

FAN PRA 01 B P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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] —
Pending with Evaluation Board

FAN PRA 01 C O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement 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 PRA 01 C A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement 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] — Approved

FAN PRA 01 C P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement 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] — Pending with Evaluation Board

FAN PRA 01 D O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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 PRA 01 D A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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

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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] — Approved

FAN PRA 01 D P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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] — Pending with
Evaluation Board

FAN PRA 01 E O Final Assessment Notice based on Pre-audit of Tax Returns, 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] — For Action

FAN PRA 01 E A Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 01 E P Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Pending with Evaluation Board

FAN PRA 02 A O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 02 A A Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Approved

FAN PRA 02 A P Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Pending with the Evaluation Board

FAN PRA 02 B O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement due to 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

FAN PRA 02 B A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement due to 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] — Approved

FAN PRA 02 B P Final Assessment Notice based on Pre-audit of Tax Returns, with

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application for Compromise Settlement due to 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] — Pending with the Evaluation Board

FAN PRA 02 C O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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

FAN PRA 02 C A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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] —
Approved

FAN PRA 02 C P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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] —
Pending with the Evaluation Board

FAN PRA 02 D O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement 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

FAN PRA 02 D A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement 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] — Approved

FAN PRA 02 D P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement 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] — Pending with the Evaluation Board

FAN PRA 02 E O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement due to 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] — For action

FAN PRA 02 E A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement due to 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 PRA 02 E P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise Settlement due to 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] —

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Pending with the Evaluation Board

FAN PRA 02 F O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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 30-2002] — For action

FAN PRA 02 F A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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 30-2002] — Approved

FAN PRA 02 F P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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 30-2002] — Pending with the Evaluation
Board

FAN PRA 02 G O Final Assessment Notice based on Pre-audit of Tax Returns, 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) of RR 30-2002] — For action

FAN PRA 02 G A Final Assessment Notice based on Pre-audit of Tax Returns, 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) of RR 30-2002] — Approved

FAN PRA 02 G P Final Assessment Notice based on Pre-audit of Tax Returns, 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) 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
application for Compromise 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 PRA 02 H A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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] — Approved

FAN PRA 02 H P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Compromise 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] — Pending with the Evaluation Board

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FAN PRA 03 A O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 03 A A Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Approved

FAN PRA 03 A P Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Pending with
TWC

FAN PRA 03 B O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 03 B A Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Approved

FAN PRA 03 B P Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Pending with TWC

FAN PRA 03 C O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 03 C A Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Approved

FAN PRA 03 C P Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Pending with TWC

FAN PRA 03 D O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 03 D A Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Approved

FAN PRA 03 D P Final Assessment Notice based on Pre-audit of Tax Returns, 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

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remitted [Sec. 2.6.2 of RR 13-2001] — Pending with TWC

FAN PRA 03 E O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — For action

FAN PRA 03 E A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement of Penalties on the ground that surcharge was
erroneously imposed [Sec. 2.6.4 of RR 13-2001] — Approved

FAN PRA 03 E P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement of Penalties on the ground that surcharge was
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
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

FAN PRA 03 F A Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Approved

FAN PRA 03 F P Final Assessment Notice based on Pre-audit of Tax Returns, 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] — Pending with TWC

FAN PRA 03 G O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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

FAN PRA 03 G A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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] — Approved

FAN PRA 03 G P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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] — Pending with TWC

FAN PRA 03 H O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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

FAN PRA 03 H A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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] — Approved

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FAN PRA 03 H P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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] — Pending with TWC

FAN PRA 03 I O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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 PRA 03 I A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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]
— Approved

FAN PRA 03 I P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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]
— Pending with TWC

FAN PRA 04 A O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
For action

FAN PRA 04 A A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001]
— Approved

FAN PRA 04 A P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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 substantial losses from prolonged labor dispute, force
majeure, legitimate business reverses [Sec. 2.3 of RR 13-2001] —
Pending with TWC

FAN PRA 04 B O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's 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

FAN PRA 04 B A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's failure to file tax return and pay tax due on
time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001]
— Approved

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FAN PRA 04 B P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement of Penalties on the ground that penalties were
imposed due to taxpayer's failure to file tax return and pay tax due on
time due to circumstances beyond his control [Sec. 2.5 of RR 13-2001]
— Pending with TWC

FAN PRA 04 C O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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

FAN PRA 04 C A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement of Penalties on the ground that penalties were
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — Approved

FAN PRA 04 C P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement of Penalties on the ground that penalties were
imposed on amended return filed under meritorious circumstances [Sec.
2.6.3 of RR 13-2001] — Pending with TWC

FAN PRA 04 D O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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

FAN PRA 04 D A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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]
— Approved

FAN PRA 04 D P Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Abatement 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]
— Pending with TWC

FAN PRA 05 O O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 05 O A Final Assessment Notice based on Pre-audit of Tax Returns, 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]
— Approved

FAN PRA 05 O P Final Assessment Notice based on Pre-audit of Tax Returns, 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]
— pending with TWC

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FAN PRA 06 O O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
For action

FAN PRA 06 O Q Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
Qualified as determined by the Task Force under ODCIR-OG

FAN PRA 06 O R Final Assessment Notice based on Pre-audit of Tax Returns, with
application for Tax Amnesty pursuant to Republic Act No. 9480 —
Returned to taxpayer due to incomplete requirements

FAN PRA 07 A O Final Assessment Notice based on Pre-audit of Tax Returns, with
administrative protest based on factual issues — For action

FAN PRA 07 A A Final Assessment Notice based on Pre-audit of Tax Returns, with
administrative protest based on factual issues — with decision resulting
to the cancellation of FAN

FAN PRA 07 A B Final Assessment Notice based on Pre-audit of Tax Returns, with
administrative protest based on factual issues — with decision resulting
to a reduction of assessment

FAN PRA 07 B O Final Assessment Notice based on Pre-audit of Tax Returns, with
administrative protest based on legal issues — For action

FAN PRA 07 B A Final Assessment Notice based on Pre-audit of Tax Returns, with
administrative protest based on legal issues — with decision resulting to
the cancellation of FAN

FAN PRA 07 B B Final Assessment Notice based on Pre-audit of Tax Returns, with
administrative protest based on legal issues — with decision resulting to
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

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assessment

FAN PRA 09 O O Final Assessment Notice based on Pre-audit of Tax Returns, with
application for installment payment — For action

FAN PRA 09 O A Final Assessment Notice based on Pre-audit of Tax Returns, with
application for installment payment — Approved

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
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

FAN PRA 11 A A Final Assessment Notice based on Pre-audit of Tax Returns, 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 — Approved

FAN PRA 11 B O Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "Suspense ARs/DAs" on the ground that the individual
taxpayer is suffering from a lingering disease and has no distrainable or
leviable properties — For approval

FAN PRA 11 B A Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "Suspense ARs/DAs" on the ground that the individual
taxpayer is suffering from a lingering disease and has no distrainable or
leviable properties — Approved

FAN PRA 11 C O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 11 C A Final Assessment Notice based on Pre-audit of Tax Returns, 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 — Approved

FAN PRA 11 D O Final Assessment Notice based on Pre-audit of Tax Returns, 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

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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

FAN PRA 11 D A Final Assessment Notice based on Pre-audit of Tax Returns, 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 — Approved

FAN PRA 11 E O Final Assessment Notice based on Pre-audit of Tax Returns, 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 PRA 11 E A Final Assessment Notice based on Pre-audit of Tax Returns, 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 PRA 11 F O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 11 F A Final Assessment Notice based on Pre-audit of Tax Returns, 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 — Approved

FAN PRA 11 G O Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "Suspense ARs/DAs" when no property could be
located despite issuance and execution of the WDL — For approval

FAN PRA 11 G A Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "Suspense ARs/DAs" when no property could be
located despite issuance and execution of the WDL — Approved

FAN PRA 11 H O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 11 H A Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "Suspense ARs/DAs" when the CIR or any of his
authorized representative is prohibited from enforcing the collection
remedies — Approved

FAN PRA 12 A O Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "ARs/DAs for Write-Off" when the five-year prescriptive
period to collect has already prescribed — For approval

FAN PRA 12 A A Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "ARs/DAs for Write-Off" when the five-year prescriptive

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period to collect has already prescribed — Approved

FAN PRA 12 B O Final Assessment Notice based on Pre-audit of Tax Returns, 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 PRA 12 B A Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "ARs/DAs for Write-Off" on the ground that the taxpayer
has been declared insolvent by Court — Approved

FAN PRA 12 C O Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "ARs/DAs for Write-Off" on the ground that the
individual taxpayer is already dead and no distrainable assets could be
found — For approval

FAN PRA 12 C A Final Assessment Notice based on Pre-audit of Tax Returns, which was
placed under the "ARs/DAs for Write-Off" on the ground that the
individual taxpayer is already dead and no distrainable assets could be
found — Approved

FAN PRA 12 D O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 12 D A Final Assessment Notice based on Pre-audit of Tax Returns, 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
— Approved

FAN PRA 12 E O Final Assessment Notice based on Pre-audit of Tax Returns, 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

FAN PRA 12 E A Final Assessment Notice based on Pre-audit of Tax Returns, 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

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
incapacity where the corporation has ceased operation or is already
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
incapacity where the corporation has ceased operation or is already
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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
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] — Pending Evaluation Board

5 FAN ALA 01 B O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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

6 FAN ALA 01 B A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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] — Approved

7 FAN ALA 01 B P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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] — Pending with Evaluation Board

8 FAN ALA 01 C O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement 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

9 FAN ALA 01 C A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement 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] — Approved

10 FAN ALA 01 C P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement 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] — Pending with Evaluation
Board

11 FAN ALA 01 D O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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

12 FAN ALA 01 D A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement due to financial

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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] — Approved

13 FAN ALA 01 D P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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] — Pending with Evaluation Board

14 FAN ALA 01 E O Final Assessment Notice 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] — 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
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] — Pending with Evaluation Board

17 FAN ALA 02 A O Final Assessment Notice is a result of actual audit covered by a Letter of
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

18 FAN ALA 02 A A Final Assessment Notice is a result of actual audit covered by a Letter of
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] — Approved

19 FAN ALA 02 A P Final Assessment Notice is a result of actual audit covered by a Letter of
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] — Pending with the Evaluation
Board

20 FAN ALA 02 B O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement due to 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

21 FAN ALA 02 B A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement due to doubtful

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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]
— Approved

22 FAN ALA 02 B P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement due to 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]
— Pending with the Evaluation Board

23 FAN ALA 02 C O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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

24 FAN ALA 02 C A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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] — Approved

25 FAN ALA 02 C P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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] — Pending with the Evaluation Board

26 FAN ALA 02 D O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement 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

27 FAN ALA 02 D A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement 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] — Approved

28 FAN ALA 02 D P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement 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] — Pending with the Evaluation
Board

29 FAN ALA 02 E O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement due to 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]
action

30 FAN ALA 02 E A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement due to 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

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(30) days from receipt of the decision [Sec. 3.1 (e) of RR 30-2002]
— Approved

31 FAN ALA 02 E P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise Settlement due to 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]
— Pending with the Evaluation Board

32 FAN ALA 02 F O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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 30-2002] — For action

33 FAN ALA 02 F A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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 30-2002] — Approved

34 FAN ALA 02 F P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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 30-2002] — 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
Authority, 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) 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
Authority, 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) 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
Authority, 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) 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
Authority, with application for Compromise 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

39 FAN ALA 02 H A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Compromise 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.

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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
Authority, with application for Compromise 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] — Pending with the Evaluation Board

41 FAN ALA 03 A O Final Assessment Notice is a result of actual 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

42 FAN ALA 03 A A Final Assessment Notice is a result of actual 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]
— Approved

43 FAN ALA 03 A P Final Assessment Notice is a result of actual 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]
— Pending with TWC

44 FAN ALA 03 B O Final Assessment Notice is a result of actual audit covered by a Letter of
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

45 FAN ALA 03 B A Final Assessment Notice is a result of actual audit covered by a Letter of
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] — Approved

46 FAN ALA 03 B P Final Assessment Notice is a result of actual audit covered by a Letter of
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] — Pending
with TWC

47 FAN ALA 03 C O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

48 FAN ALA 03 C A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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] — Approved

49 FAN ALA 03 C P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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] — Pending with TWC

50 FAN ALA 03 D O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
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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

51 FAN ALA 03 D A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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] — Approved

52 FAN ALA 03 D P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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] — Pending with TWC

53 FAN ALA 03 E O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
surcharge was erroneously imposed [Sec.2.6.4 of RR 13-2001] —
action

54 FAN ALA 03 E A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001]
— Approved

55 FAN ALA 03 E P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-2001]
— Pending with TWC

56 FAN ALA 03 F O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

57 FAN ALA 03 F A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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]
— Approved

58 FAN ALA 03 F P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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]
— Pending with TWC

59 FAN ALA 03 G O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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

60 FAN ALA 03 G A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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] — Approved

61 FAN ALA 03 G P Final Assessment Notice is a result of actual audit covered by a Letter of
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 98
Authority, with application for Abatement 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] — Pending with TWC

62 FAN ALA 03 H O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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

63 FAN ALA 03 H A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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] — Approved

64 FAN ALA 03 H P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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] — Pending with TWC

65 FAN ALA 03 I O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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

66 FAN ALA 03 I A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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] — Approved

67 FAN ALA 03 I P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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] — Pending with TWC

68 FAN ALA 04 A O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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 substantial losses from prolonged labor
dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-
2001] — For action

69 FAN ALA 04 A A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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 substantial losses from prolonged labor
dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-
2001] — Approved

70 FAN ALA 04 A P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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 substantial losses from prolonged labor

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dispute, force majeure, legitimate business reverses [Sec. 2.3 of RR 13-
2001] — Pending with TWC

71 FAN ALA 04 B O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
penalties were imposed due to taxpayer's 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

72 FAN ALA 04 B A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
penalties were imposed due to taxpayer's failure to file tax return and pay
tax due on time due to circumstances beyond his control [Sec. 2.5 of RR
13-2001] — Approved

73 FAN ALA 04 B P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
penalties were imposed due to taxpayer's failure to file tax return and pay
tax due on time due to circumstances beyond his control [Sec. 2.5 of RR
13-2001] — Pending with TWC

74 FAN ALA 04 C O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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

75 FAN ALA 04 C A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
penalties were imposed on amended return filed under meritorious
circumstances [Sec. 2.6.3 of RR 13-2001] — Approved

76 FAN ALA 04 C P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement of Penalties on the ground that
penalties were imposed on amended return filed under meritorious
circumstances [Sec. 2.6.3 of RR 13-2001] — Pending with TWC

77 FAN ALA 04 D O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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

78 FAN ALA 04 D A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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] — Approved

79 FAN ALA 04 D P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for Abatement 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] — Pending with TWC

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80 FAN ALA 05 O O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

81 FAN ALA 05 O A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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] — Approved

82 FAN ALA 05 O P Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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] — pending with TWC

83 FAN ALA 06 O O Final Assessment Notice is a result of actual audit covered by a Letter of
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
Authority, with application for Tax Amnesty pursuant to Republic Act No.
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
Authority, with application for Tax Amnesty pursuant to Republic Act No.
9480 — Returned to taxpayer due to incomplete requirements

86 FAN ALA 07 A O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with administrative protest based on factual issues —
For action

87 FAN ALA 07 A A 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 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

89 FAN ALA 07 B O Final Assessment Notice is a result of actual audit covered by a Letter of
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 —
with decision resulting to the cancellation of FAN

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

92 FAN ALA 08 A O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority with judicial protest based on factual issues — For action

93 FAN ALA 08 A A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority with judicial protest based on factual issues — with decision
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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

95 FAN ALA 08 B O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority with judicial protest based on legal issues — For action

96 FAN ALA 08 B A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with judicial protest based on legal issues — with decision
resulting to the cancellation of FAN

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
resulting to a reduction of assessment

98 FAN ALA 09 O O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for installment payment — For action

99 FAN ALA 09 O A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, with application for installment payment — Approved

100 FAN ALA 10 O O 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 — For
action

101 FAN ALA 10 O A 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 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

103 FAN ALA 11 A O Final Assessment Notice is a result of actual 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

104 FAN ALA 11 A A Final Assessment Notice is a result of actual 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 — Approved

105 FAN ALA 11 B O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "Suspense ARs/DAs" on the
ground that the individual taxpayer is suffering from a lingering disease
and has no distrainable or leviable properties — For approval

106 FAN ALA 11 B A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "Suspense ARs/DAs" on the
ground that the individual taxpayer is suffering from a lingering disease

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and has no distrainable or leviable properties — Approved

107 FAN ALA 11 C O Final Assessment Notice is a result of actual audit covered by a Letter of
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

108 FAN ALA 11 C A Final Assessment Notice is a result of actual audit covered by a Letter of
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 — Approved

109 FAN ALA 11 D O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

110 FAN ALA 11 D A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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 — Approved

111 FAN ALA 11 E O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

112 FAN ALA 11 E A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

113 FAN ALA 11 F O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

114 FAN ALA 11 F A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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 — Approved

115 FAN ALA 11 G O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "Suspense ARs/DAs" when no
property could be located despite issuance and execution of the
WDL — For approval

116 FAN ALA 11 G A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "Suspense ARs/DAs" when no

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property could be located despite issuance and execution of the
WDL — Approved

117 FAN ALA 11 H O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

118 FAN ALA 11 H A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "Suspense ARs/DAs" when the
CIR or any of his authorized representative is prohibited from enforcing
the collection remedies — Approved

119 FAN ALA 12 A O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "ARs/DAs for Write-Off" when the
five-year prescriptive period to collect has already prescribed
— For approval

120 FAN ALA 12 A A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "ARs/DAs for Write-Off" when the
five-year prescriptive period to collect has already prescribed
— Approved

121 FAN ALA 12 B O Final Assessment Notice is a result of actual audit covered by a Letter of
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

122 FAN ALA 12 B A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "ARs/DAs for Write-Off" on the
ground that the taxpayer has been declared insolvent by Court
— Approved

123 FAN ALA 12 C O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "ARs/DAs for Write-Off" on the
ground that the individual taxpayer is already dead and no distrainable
assets could be found — For approval

124 FAN ALA 12 C A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "ARs/DAs for Write-Off" on the
ground that the individual taxpayer is already dead and no distrainable
assets could be found — Approved

125 FAN ALA 12 D O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

126 FAN ALA 12 D A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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 — Approved

127 FAN ALA 12 E O Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, which was placed under the "ARs/DAs for Write-Off" on the
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ground that the taxpayer has availed of the Tax Amnesty under RA 9480
— For approval

128 FAN ALA 12 E A Final Assessment Notice is a result of actual audit covered by a Letter of
Authority, 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

129 FAN ALA 13 O A Final Assessment Notice is a result of actual audit covered by a Letter of
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
suspense file has been disapproved.

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
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] —
Pending Evaluation Board

FAN LNW 01 B O 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 taxpayer is suffering
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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
of audit covered by a Letter of Authority, with application for Compromise
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] — Approved

FAN LNW 01 B P 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 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] — Pending with Evaluation Board

FAN LNW 01 C O 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 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 LNW 01 C 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 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]
— Approved

FAN LNW 01 C P 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 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]
— Pending with Evaluation Board

FAN LNW 01 D O 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 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
of audit covered by a Letter of Authority, with application for Compromise
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] — Approved

FAN LNW 01 D P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Compromise
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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] — Pending with Evaluation Board

FAN LNW 01 E O 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 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
of 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

FAN LNW 01 E P 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 taxpayer has been
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

FAN LNW 02 A O 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 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

FAN LNW 02 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 doubtful validity of the assessment as the latter is a
result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002]
— Approved

FAN LNW 02 A P 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 doubtful validity of the assessment as the latter is a
result of a "jeopardy assessment" [Sec. 3.1 (a) of RR 30-2002] —
Pending with the Evaluation Board

FAN LNW 02 B O 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 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

FAN LNW 02 B 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 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] — Approved

FAN LNW 02 B P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Compromise

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Settlement due to 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] — Pending with the Evaluation Board

FAN LNW 02 C O 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 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

FAN LNW 02 C 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 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] — Approved

FAN LNW 02 C P 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 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] — Pending with the Evaluation
Board

FAN LNW 02 D O 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 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

FAN LNW 02 D 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 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] — Approved

FAN LNW 02 D P 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 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] — Pending with the
Evaluation Board

FAN LNW 02 E O 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 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] — For action

FAN LNW 02 E 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 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 LNW 02 E P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Compromise

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Settlement due to 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] — Pending with the Evaluation Board

FAN LNW 02 F O 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 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 LNW 02 F 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 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] — Approved

FAN LNW 02 F P 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 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] — Pending with the Evaluation Board

FAN LNW 02 G O 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 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
of audit covered by a Letter of Authority, 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) of RR 30-2002]
— Approved

FAN LNW 02 G P 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 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 the Evaluation Board

FAN LNW 02 H O 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 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
of audit covered by a Letter of Authority, with application for Compromise
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] — Approved

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FAN LNW 02 H P 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 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] — Pending with the
Evaluation Board

FAN LNW 03 A O Final Assessment Notice based on Letter Notice and verified thru conduct
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

FAN LNW 03 A A Final Assessment Notice based on Letter Notice and verified thru conduct
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] — Approved

FAN LNW 03 A P Final Assessment Notice based on Letter Notice and verified thru conduct
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] — Pending with TWC

FAN LNW 03 B O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of 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

FAN LNW 03 B A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of 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] — Approved

FAN LNW 03 B P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of 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] — Pending with TWC

FAN LNW 03 C O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 03 C A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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] — Approved

FAN LNW 03 C P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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]

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— Pending with TWC

FAN LNW 03 D O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 03 D A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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] — Approved

FAN LNW 03 D P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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] — Pending with TWC

FAN LNW 03 E O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that surcharge was erroneously imposed
[Sec .2.6.4 of RR 13-2001] — For action

FAN LNW 03 E A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that surcharge was erroneously imposed
[Sec. 2.6.4 of RR 13-2001] — Approved

FAN LNW 03 E P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that surcharge was erroneously imposed
[Sec. 2.6.4 of RR 13-2001] — Pending with TWC

FAN LNW 03 F O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 03 F A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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] — Approved

FAN LNW 03 F P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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] — Pending with TWC

FAN LNW 03 G O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that penalties were imposed due to off-setting

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of taxes of the same kind [Sec. 2.6.6 of RR 13-2001] — For action

FAN LNW 03 G A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] — Approved

FAN LNW 03 G P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] —
Pending with TWC

FAN LNW 03 H O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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

FAN LNW 03 H A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] — Approved

FAN LNW 03 H P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] —
Pending with TWC

FAN LNW 03 I O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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
of audit covered by a Letter of Authority, with application for Abatement
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] — Approved

FAN LNW 03 I P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] — Pending with TWC

FAN LNW 04 A O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 112
FAN LNW 04 A A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] — Approved

FAN LNW 04 A P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] — Pending with TWC

FAN LNW 04 B O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that penalties were imposed due to taxpayer's
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

FAN LNW 04 B A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that penalties were imposed due to taxpayer's
failure to file tax return and pay tax due on time due to circumstances
beyond his control [Sec. 2.5 of RR 13-2001] — Approved

FAN LNW 04 B P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that penalties were imposed due to taxpayer's
failure to file tax return and pay tax due on time due to circumstances
beyond his control [Sec. 2.5 of RR 13-2001] — Pending with TWC

FAN LNW 04 C O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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

FAN LNW 04 C A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that penalties were imposed on amended
return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-
2001] — Approved

FAN LNW 04 C P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
of Penalties on the ground that penalties were imposed on amended
return filed under meritorious circumstances [Sec. 2.6.3 of RR 13-
2001] — Pending with TWC

FAN LNW 04 D O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 113
FAN LNW 04 D A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] — Approved

FAN LNW 04 D P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for Abatement
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] — Pending with TWC

FAN LNW 05 O O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 05 O A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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] — Approved

FAN LNW 05 O P Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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] — pending with TWC

FAN LNW 06 O O Final Assessment Notice based on Letter Notice and verified thru conduct
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
of audit covered by a Letter of Authority, with application for Tax Amnesty
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
of audit covered by a Letter of Authority, with application for Tax Amnesty
pursuant to Republic Act No. 9480 — Returned to taxpayer due to
incomplete requirements

FAN LNW 07 A O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with administrative protest
based on factual issues — For action

FAN LNW 07 A A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with administrative protest
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
of audit covered by a Letter of Authority, with administrative protest
based on factual issues — with decision resulting to a reduction of
assessment

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FAN LNW 07 B O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with administrative protest
based on legal issues — For action

FAN LNW 07 B A Final Assessment Notice based on Letter Notice and verified thru conduct
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
of audit covered by a Letter of Authority, with administrative protest
based on legal issues — with decision resulting to a reduction of
assessment

FAN LNW 08 A O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with judicial protest based on
factual issues — For action

FAN LNW 08 A A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with judicial protest based on
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
of audit covered by a Letter of Authority, with judicial protest based on
factual issues — with decision resulting to a reduction of assessment

FAN LNW 08 B O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with judicial protest based on
legal issues — For action

FAN LNW 08 B A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with judicial protest based on
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
of audit covered by a Letter of Authority, with judicial protest based on
legal issues — with decision resulting to a reduction of assessment

FAN LNW 09 O O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for installment
payment — For action

FAN LNW 09 O A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, with application for installment
payment — Approved

FAN LNW 10 O O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which is the subject of BIR's
filed complaint with the DOJ — For action

FAN LNW 10 O A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of 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

FAN LNW 10 O B Final Assessment Notice based on Letter Notice and verified thru conduct
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 115
of 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

FAN LNW 11 A O Final Assessment Notice based on Letter Notice and verified thru conduct
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

FAN LNW 11 A A Final Assessment Notice based on Letter Notice and verified thru conduct
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
— Approved

FAN LNW 11 B O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"Suspense ARs/DAs" on the ground that the individual taxpayer is
suffering from a lingering disease and has no distrainable or leviable
properties — For approval

FAN LNW 11 B A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"Suspense ARs/DAs" on the ground that the individual taxpayer is
suffering from a lingering disease and has no distrainable or leviable
properties — Approved

FAN LNW 11 C O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of 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

FAN LNW 11 C A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of 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 — Approved

FAN LNW 11 D O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 11 D A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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 — Approved

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FAN LNW 11 E O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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 LNW 11 E A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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 LNW 11 F O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 11 F A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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
— Approved

FAN LNW 11 G O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"Suspense ARs/DAs" when no property could be located despite
issuance and execution of the WDL — For approval

FAN LNW 11 G A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"Suspense ARs/DAs" when no property could be located despite
issuance and execution of the WDL — Approved

FAN LNW 11 H O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 11 H A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"Suspense ARs/DAs" when the CIR or any of his authorized
representative is prohibited from enforcing the collection remedies
— Approved

FAN LNW 12 A O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"ARs/DAs for Write-Off" when the five-year prescriptive period to collect
has already prescribed — For approval

FAN LNW 12 A A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"ARs/DAs for Write-Off" when the five-year prescriptive period to collect
has already prescribed — Approved

FAN LNW 12 B O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"ARs/DAs for Write-Off" on the ground that the taxpayer has been
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 117
declared insolvent by Court — For approval

FAN LNW 12 B A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
As for Write-Off" on the ground that the taxpayer has been declared
insolvent by Court — Approved

FAN LNW 12 C O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"ARs/DAs for Write-Off" on the ground that the individual taxpayer is
already dead and no distrainable assets could be found — For approval

FAN LNW 12 C A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, which was placed under the
"ARs/DAs for Write-Off" on the ground that the individual taxpayer is
already dead and no distrainable assets could be found — Approved

FAN LNW 12 D O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 12 D A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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 — Approved

FAN LNW 12 E O Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

FAN LNW 12 E A Final Assessment Notice based on Letter Notice and verified thru conduct
of audit covered by a Letter of Authority, 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

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
financial incapacity where the corporation has ceased operation or is

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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
Authority was issued, 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] — Pending Evaluation
Board

FAN LNN 01 B O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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 LNN 01 B A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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] — Approved

FAN LNN 01 B P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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] — Pending with Evaluation Board

FAN LNN 01 C O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement 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 LNN 01 C A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement 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] — Approved

FAN LNN 01 C P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement 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] — Pending with Evaluation
Board

FAN LNN 01 D O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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 LNN 01 D A Final Assessment Notice based on Letter Notice but no Letter of

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Authority was issued, with application for Compromise 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] — Approved

FAN LNN 01 D P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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] — Pending with Evaluation Board

FAN LNN 01 E O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — For Action

FAN LNN 01 E A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 01 E P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Pending with Evaluation Board

FAN LNN 02 A O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 02 A A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Approved

FAN LNN 02 A P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Pending with the Evaluation
Board

FAN LNN 02 B O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement due to
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

FAN LNN 02 B A Final Assessment Notice based on Letter Notice but no Letter of

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Authority was issued, with application for Compromise Settlement due to
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]
— Approved

FAN LNN 02 B P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement due to
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]
— Pending with the Evaluation Board

FAN LNN 02 C O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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

FAN LNN 02 C A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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] — Approved

FAN LNN 02 C P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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] — Pending with the Evaluation Board

FAN LNN 02 D O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement 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

FAN LNN 02 D A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement 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] — Approved

FAN LNN 02 D P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement 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] — Pending with the Evaluation
Board

FAN LNN 02 E O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement due to
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] — For action

FAN LNN 02 E A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement due to
doubtful validity of the assessment and taxpayer failed to elevate to the

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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 E P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise Settlement due to
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] — Pending with the Evaluation Board

FAN LNN 02 F O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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 30-2002] — For action

FAN LNN 02 F A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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 30-2002] — Approved

FAN LNN 02 F P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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 30-2002] — Pending with
the Evaluation Board

FAN LNN 02 G O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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) of RR 30-2002] — For action

FAN LNN 02 G A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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) of RR 30-2002] — Approved

FAN LNN 02 G P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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) of RR 30-2002] — Pending with
the Evaluation Board

FAN LNN 02 H O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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 LNN 02 H A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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.

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3.1 (h) of RR 30-2002] — Approved

FAN LNN 02 H P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Compromise 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] — Pending with the Evaluation Board

FAN LNN 03 A O Final Assessment Notice based on Letter Notice but no Letter of
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
13-2001] — For action

FAN LNN 03 A A Final Assessment Notice based on Letter Notice but no Letter of
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
13-2001] — Approved

FAN LNN 03 A P Final Assessment Notice based on Letter Notice but no Letter of
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
13-2001] — Pending with TWC

FAN LNN 03 B O Final Assessment Notice based on Letter Notice but no Letter of
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

FAN LNN 03 B A Final Assessment Notice based on Letter Notice but no Letter of
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]
— Approved

FAN LNN 03 B P Final Assessment Notice based on Letter Notice but no Letter of
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]
— Pending with TWC

FAN LNN 03 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 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

FAN LNN 03 C A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Approved

FAN LNN 03 C P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Pending with TWC

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 123
FAN LNN 03 D O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 03 D A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Approved

FAN LNN 03 D P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Pending with
TWC

FAN LNN 03 E O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — For action

FAN LNN 03 E A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Approved

FAN LNN 03 E P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR
13-2001] — Pending with TWC

FAN LNN 03 F O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 03 F A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Approved

FAN LNN 03 F P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Pending with TWC

FAN LNN 03 G O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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

FAN LNN 03 G A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that penalties were imposed due to off-setting of taxes of the
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 124
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
Authority was issued, with application for Abatement 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] — Pending with TWC

FAN LNN 03 H O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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

FAN LNN 03 H A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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] — 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
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] — Pending with TWC

FAN LNN 03 I O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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 LNN 03 I A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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] — Approved

FAN LNN 03 I P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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] — Pending with TWC

FAN LNN 04 A O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — For action

FAN LNN 04 A A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — Approved

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FAN LNN 04 A P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — Pending with TWC

FAN LNN 04 B O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that penalties were imposed due to taxpayer's 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

FAN LNN 04 B A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that penalties were imposed due to taxpayer's failure to file tax
return and pay tax due on time due to circumstances beyond his control
[Sec. 2.5 of RR 13-2001] — Approved

FAN LNN 04 B P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that penalties were imposed due to taxpayer's failure to file tax
return and pay tax due on time due to circumstances beyond his control
[Sec. 2.5 of RR 13-2001] — Pending with TWC

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
that penalties were imposed on amended return filed under meritorious
circumstances [Sec. 2.6.3 of RR 13-2001] — For action

FAN LNN 04 C A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — Approved

FAN LNN 04 C P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the
ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — Pending with
TWC

FAN LNN 04 D O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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

FAN LNN 04 D A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement 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] — Approved

FAN LNN 04 D P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for Abatement of Penalties on the

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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] — Pending with TWC

FAN LNN 05 O O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 05 O A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — Approved

FAN LNN 05 O P Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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] — pending with TWC

FAN LNN 06 O O 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 — 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

FAN LNN 07 A O Final Assessment Notice based on Letter Notice but no Letter of
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 —
with decision resulting to the cancellation of FAN

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 —
with decision resulting to the cancellation of FAN

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

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— 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

FAN LNN 08 A A Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, with judicial protest based on factual issues — with decision
resulting to the cancellation of FAN

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
resulting to a reduction of assessment

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
resulting to the cancellation of FAN

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
resulting to a reduction of assessment

FAN LNN 09 O O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for installment payment —
For action

FAN LNN 09 O A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, with application for installment payment —
Approved

FAN LNN 10 O O 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 — For action

FAN LNN 10 O A 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 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

FAN LNN 11 A O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 11 A A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "Suspense ARs/DAs"
on the ground that the individual taxpayer is serving life imprisonment

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and has no distrainable or leviable properties — Approved

FAN LNN 11 B O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "Suspense ARs/DAs"
on the ground that the individual taxpayer is suffering from a lingering
disease and has no distrainable or leviable properties — For approval

FAN LNN 11 B A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "Suspense ARs/DAs"
on the ground that the individual taxpayer is suffering from a lingering
disease and has no distrainable or leviable properties — Approved

FAN LNN 11 C O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 11 C A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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
— Approved

FAN LNN 11 D O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 11 D A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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 — Approved

FAN LNN 11 E O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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 LNN 11 E A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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 LNN 11 F O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

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FAN LNN 11 F A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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 — Approved

FAN LNN 11 G O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "Suspense ARs/DAs"
when no property could be located despite issuance and execution of the
WDL — For approval

FAN LNN 11 G A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "Suspense ARs/DAs"
when no property could be located despite issuance and execution of the
WDL — Approved

FAN LNN 11 H O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, 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

FAN LNN 11 H A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "Suspense ARs/DAs"
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

FAN LNN 12 A A Final Assessment Notice based on Letter Notice but no Letter of Authority
was issued, which was placed under the "ARs/DAs for Write-Off" when
the five-year prescriptive period to collect has already prescribed —
Approved

FAN LNN 12 B O Final Assessment Notice based on Letter Notice but no Letter of
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

FAN LNN 12 B A Final Assessment Notice based on Letter Notice but no Letter of
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 — Approved

FAN LNN 12 C O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "ARs/DAs for Write-
Off" on the ground that the individual taxpayer is already dead and no
distrainable assets could be found — For approval

FAN LNN 12 C A Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "ARs/DAs for Write-
Off" on the ground that the individual taxpayer is already dead and no
distrainable assets could be found — Approved

FAN LNN 12 D O Final Assessment Notice based on Letter Notice but no Letter of
Authority was issued, which was placed under the "ARs/DAs For Write-

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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

FAN LNN 12 D A Final Assessment Notice based on Letter Notice but no Letter of
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 — Approved

FAN LNN 12 E O Final Assessment Notice based on Letter Notice but no Letter of
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

FAN LNN 12 E A Final Assessment Notice based on Letter Notice but no Letter of
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 — 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
due to financial incapacity where the corporation has ceased operation or
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
Subpoena Duces Tecum, 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] — Pending Evaluation
Board

FAN BES 01 B O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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 BES 01 B A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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] — Approved

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FAN BES 01 B P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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] — Pending with Evaluation Board

FAN BES 01 C O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
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
Subpoena Duces Tecum, with application for Compromise Settlement
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] — Approved

FAN BES 01 C P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
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] — Pending with
Evaluation Board

FAN BES 01 D O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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 BES 01 D A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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] — Approved

FAN BES 01 D P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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] — Pending with Evaluation Board

FAN BES 01 E O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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
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insolvent [Sec. 3.2 (e) of RR 30-2002] — For Action

FAN BES 01 E A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 01 E P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Pending with Evaluation Board

FAN BES 02 A O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 02 A A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Approved

FAN BES 02 A P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Pending with the
Evaluation Board

FAN BES 02 B O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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

FAN BES 02 B A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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]
— Approved

FAN BES 02 B P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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]
— Pending with the Evaluation Board

FAN BES 02 C O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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

FAN BES 02 C A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
due to doubtful validity of the assessment and taxpayer failed to file

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administrative protest due failure to receive the notice of assessment
[Sec. 3.1 (c) of RR 30-2002] — Approved

FAN BES 02 C P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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] — Pending with the Evaluation Board

FAN BES 02 D O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
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

FAN BES 02 D A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
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] — Approved

FAN BES 02 D P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
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] — Pending with the Evaluation
Board

FAN BES 02 E O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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] — For action

FAN BES 02 E A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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 BES 02 E P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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] — Pending with the Evaluation Board

FAN BES 02 F O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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 30-2002] — For action

FAN BES 02 F A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise Settlement
due to doubtful validity of the assessment — where the demand notice

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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] — Approved

FAN BES 02 F P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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 30-2002] — Pending
with the Evaluation Board

FAN BES 02 G O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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) of RR 30-2002] — For
action

FAN BES 02 G A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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) of RR 30-2002] —
Approved

FAN BES 02 G P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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) of RR 30-2002] — Pending
with the Evaluation Board

FAN BES 02 H O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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 BES 02 H A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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] — Approved

FAN BES 02 H P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Compromise 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] — Pending with the Evaluation
Board

FAN BES 03 A O Final Assessment Notice based on Best Evidence obtainable with
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
RR 13-2001] — For action

FAN BES 03 A A Final Assessment Notice based on Best Evidence obtainable with
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

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RR 13-2001] — Approved

FAN BES 03 A P Final Assessment Notice based on Best Evidence obtainable with
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
RR 13-2001] — Pending with TWC

FAN BES 03 B O Final Assessment Notice based on Best Evidence obtainable with
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
erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001]
— For action

FAN BES 03 B A Final Assessment Notice based on Best Evidence obtainable with
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
erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001]
— Approved

FAN BES 03 B P Final Assessment Notice based on Best Evidence obtainable with
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
erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001]
— Pending with TWC

FAN BES 03 C O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 03 C A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Approved

FAN BES 03 C P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Pending
with TWC

FAN BES 03 D O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 03 D A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] —
Approved

FAN BES 03 D P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Pending

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with TWC

FAN BES 03 E O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that surcharge was erroneously imposed [Sec .2.6.4 of RR 13-
2001] — For action

FAN BES 03 E A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Approved

FAN BES 03 E P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Pending with TWC

FAN BES 03 F O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 03 F A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Approved

FAN BES 03 F P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Pending with TWC

FAN BES 03 G O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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

FAN BES 03 G A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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] — Approved

FAN BES 03 G P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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] — Pending with TWC

FAN BES 03 H O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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

FAN BES 03 H A Final Assessment Notice based on Best Evidence obtainable with
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Subpoena Duces Tecum, with application for Abatement 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] — Approved

FAN BES 03 H P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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] — Pending with TWC

FAN BES 03 I O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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 BES 03 I A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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] — Approved

FAN BES 03 I P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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] — Pending with TWC

FAN BES 04 A O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — For action

FAN BES 04 A A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — Approved

FAN BES 04 A P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — Pending with TWC

FAN BES 04 B O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed due to taxpayer's 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

FAN BES 04 B A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement of Penalties on

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the ground that penalties were imposed due to taxpayer's failure to file
tax return and pay tax due on time due to circumstances beyond his
control [Sec. 2.5 of RR 13-2001] — Approved

FAN BES 04 B P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed due to taxpayer's failure to file
tax return and pay tax due on time due to circumstances beyond his
control [Sec. 2.5 of RR 13-2001] — Pending with TWC

FAN BES 04 C O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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

FAN BES 04 C A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — Approved

FAN BES 04 C P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — Pending with
TWC

FAN BES 04 D O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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

FAN BES 04 D A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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] — Approved

FAN BES 04 D P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Abatement 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] — Pending with TWC

FAN BES 05 O O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 05 O A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — Approved

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FAN BES 05 O P Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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] — pending with TWC

FAN BES 06 O O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Tax Amnesty pursuant to
Republic Act No. 9480 — For action

FAN BES 06 O Q Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for Tax Amnesty pursuant to
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
Subpoena Duces Tecum, with application for Tax Amnesty pursuant to
Republic Act No. 9480 — Returned to taxpayer due to incomplete
requirements

FAN BES 07 A O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with administrative protest based on factual
issues — For action

FAN BES 07 A A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with administrative protest based on factual
issues — with decision resulting to the cancellation of FAN

FAN BES 07 A B Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with administrative protest based on factual
issues — with decision resulting to a reduction of assessment

FAN BES 07 B O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with administrative protest based on legal
issues — For action

FAN BES 07 B A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with administrative protest based on legal
issues — with decision resulting to the cancellation of FAN

FAN BES 07 B B Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with administrative protest based on legal
issues — with decision resulting to a reduction of assessment

FAN BES 08 A O 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 A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with judicial protest based on factual issues —
with decision resulting to the cancellation of FAN

FAN BES 08 A B Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with judicial protest based on factual issues —
with decision resulting to a reduction of assessment

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FAN BES 08 B O 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 A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with judicial protest based on legal issues —
with decision resulting to the cancellation of FAN

FAN BES 08 B B Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with judicial protest based on legal issues —
with decision resulting to a reduction of assessment

FAN BES 09 O O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for installment payment —
For action

FAN BES 09 O A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, with application for installment payment —
Approved

FAN BES 10 O O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which is the subject of BIR's filed complaint
with the DOJ — For action

FAN BES 10 O A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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 BES 10 O B Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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 BES 11 A O Final Assessment Notice based on Best Evidence obtainable with
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

FAN BES 11 A A Final Assessment Notice based on Best Evidence obtainable with
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 — Approved

FAN BES 11 B O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "Suspense
ARs/DAs" on the ground that the individual taxpayer is suffering from a
lingering disease and has no distrainable or leviable properties —
approval

FAN BES 11 B A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "Suspense
ARs/DAs" on the ground that the individual taxpayer is suffering from a
lingering disease and has no distrainable or leviable properties —

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Approved

FAN BES 11 C O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 11 C A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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 — Approved

FAN BES 11 D O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 11 D A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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 — Approved

FAN BES 11 E O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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 BES 11 E A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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 BES 11 F O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 11 F A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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
— Approved

FAN BES 11 G O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "Suspense
ARs/DAs" when no property could be located despite issuance and

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execution of the WDL — For approval

FAN BES 11 G A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "Suspense
ARs/DAs" when no property could be located despite issuance and
execution of the WDL — Approved

FAN BES 11 H O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 11 H A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "Suspense
ARs/DAs" when the CIR or any of his authorized representative is
prohibited from enforcing the collection remedies — Approved

FAN BES 12 A O Final Assessment Notice based on Best Evidence obtainable with
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

FAN BES 12 A A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "ARs/DAs for
Write-Off" when the five-year prescriptive period to collect has already
prescribed — Approved

FAN BES 12 B O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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 BES 12 B A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "ARs/DAs for
Write-Off" on the ground that the taxpayer has been declared insolvent by
Court — Approved

FAN BES 12 C O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "ARs/DAs for
Write-Off" on the ground that the individual taxpayer is already dead and
no distrainable assets could be found — For approval

FAN BES 12 C A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "ARs/DAs for
Write-Off" on the ground that the individual taxpayer is already dead and
no distrainable assets could be found — Approved

FAN BES 12 D O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 12 D A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, which was placed under the "ARs/DAs for
Write-Off" on the ground that the corporation has ceased operations or

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has been officially dissolved, no WDL was served and its subscribed
shares of stock have been fully paid — Approved

FAN BES 12 E O Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

FAN BES 12 E A Final Assessment Notice based on Best Evidence obtainable with
Subpoena Duces Tecum, 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

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
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 BEN 01 A O Final Assessment Notice based on Best Evidence obtainable without
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 BEN 01 A A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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 BEN 01 A P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Pending Evaluation
Board

FAN BEN 01 B O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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 BEN 01 B A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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] — Approved

FAN BEN 01 B P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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] — Pending with Evaluation Board

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FAN BEN 01 C O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
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 BEN 01 C A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
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] — Approved

FAN BEN 01 C P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
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] — Pending with
Evaluation Board

FAN BEN 01 D O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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 BEN 01 D A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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] — Approved

FAN BEN 01 D P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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] — Pending with Evaluation Board

FAN BEN 01 E O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — For Action

FAN BEN 01 E A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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
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insolvent [Sec. 3.2(e) of RR 30-2002] — Approved

FAN BEN 01 E P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Pending with Evaluation Board

FAN BEN 02 A O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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

FAN BEN 02 A A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Approved

FAN BEN 02 A P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Pending with the
Evaluation Board

FAN BEN 02 B O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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

FAN BEN 02 B A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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]
— Approved

FAN BEN 02 B P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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]
— Pending with the Evaluation Board

FAN BEN 02 C O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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

FAN BEN 02 C A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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] — Approved

FAN BEN 02 C P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
due to doubtful validity of the assessment and taxpayer failed to file

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administrative protest due failure to receive the notice of assessment
[Sec. 3.1 (c) of RR 30-2002] — Pending with the Evaluation Board

FAN BEN 02 D O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
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

FAN BEN 02 D A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
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] — Approved

FAN BEN 02 D P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
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] — Pending with the Evaluation
Board

FAN BEN 02 E O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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] — For action

FAN BEN 02 E A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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 BEN 02 E P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
due to 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] — Pending with the Evaluation Board

FAN BEN 02 F O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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 30-2002] — For action

FAN BEN 02 F A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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 30-2002] — Approved

FAN BEN 02 F P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise Settlement
due to doubtful validity of the assessment-where the demand notice

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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] — Pending
with the Evaluation Board

FAN BEN 02 G O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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) of RR 30-2002] —
For action

FAN BEN 02 G A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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) of RR 30-2002] —
Approved

FAN BEN 02 G P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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) of RR 30-2002] — Pending
with the Evaluation Board

FAN BEN 02 H O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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 BEN 02 H A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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] — Approved

FAN BEN 02 H P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Compromise 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] — Pending with the Evaluation
Board

FAN BEN 03 A O Final Assessment Notice based on Best Evidence obtainable without
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
RR 13-2001] — For action

FAN BEN 03 A A Final Assessment Notice based on Best Evidence obtainable without
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
RR 13-2001] — Approved

FAN BEN 03 A P Final Assessment Notice based on Best Evidence obtainable without
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

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RR 13-2001] — Pending with TWC

FAN BEN 03 B O Final Assessment Notice based on Best Evidence obtainable without
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
erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001]
— For action

FAN BEN 03 B A Final Assessment Notice based on Best Evidence obtainable without
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
erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001]
— Approved

FAN BEN 03 B P Final Assessment Notice based on Best Evidence obtainable without
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
erroneous written advise of a revenue officer [Sec. 2.2 of RR 13-2001]
— Pending with TWC

FAN BEN 03 C O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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

FAN BEN 03 C A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Approved

FAN BEN 03 C P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Pending
with TWC

FAN BEN 03 D O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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

FAN BEN 03 D A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] —
Approved

FAN BEN 03 D P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] —
Pending with TWC

FAN BEN 03 E O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 149
2001] — For action

FAN BEN 03 E A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Approved

FAN BEN 03 E P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties
the ground that surcharge was erroneously imposed [Sec. 2.6.4 of RR 13-
2001] — Pending with TWC

FAN BEN 03 F O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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

FAN BEN 03 F A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Approved

FAN BEN 03 F P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Pending with TWC

FAN BEN 03 G O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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

FAN BEN 03 G A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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] — Approved

FAN BEN 03 G P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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] — Pending with TWC

FAN BEN 03 H O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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

FAN BEN 03 H A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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] — Approved

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 150
FAN BEN 03 H P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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] — Pending with TWC

FAN BEN 03 I O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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 BEN 03 I A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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] — Approved

FAN BEN 03 I P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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] — Pending with TWC

FAN BEN 04 A O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — For action

FAN BEN 04 A A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — Approved

FAN BEN 04 A P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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 substantial losses from
prolonged labor dispute, force majeure, legitimate business reverses
[Sec. 2.3 of RR 13-2001] — Pending with TWC

FAN BEN 04 B O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed due to taxpayer's 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

FAN BEN 04 B A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed due to taxpayer's failure to file
tax return and pay tax due on time due to circumstances beyond his
control [Sec. 2.5 of RR 13-2001] — Approved

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 151
FAN BEN 04 B P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed due to taxpayer's failure to file
tax return and pay tax due on time due to circumstances beyond his
control [Sec. 2.5 of RR 13-2001] — Pending with TWC

FAN BEN 04 C O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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

FAN BEN 04 C A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — Approved

FAN BEN 04 C P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that penalties were imposed on amended return filed under
meritorious circumstances [Sec. 2.6.3 of RR 13-2001] — Pending with
TWC

FAN BEN 04 D O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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

FAN BEN 04 D A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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] — Approved

FAN BEN 04 D P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement 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] — Pending with TWC

FAN BEN 05 O O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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

FAN BEN 05 O A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, 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] — Approved

FAN BEN 05 O P Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Abatement of Penalties on
the ground that collection cost is higher than the amount sought to be

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 152
collected [Sec. 3 of RR 13-2001] — pending with TWC

FAN BEN 06 O O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Tax Amnesty pursuant to
Republic Act No. 9480 — For action

FAN BEN 06 O Q Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for Tax Amnesty pursuant to
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
Subpoena Duces Tecum, with application for Tax Amnesty pursuant to
Republic Act No. 9480 — Returned to taxpayer due to incomplete
requirements

FAN BEN 07 A O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with administrative protest based on factual
issues — For action

FAN BEN 07 A A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with administrative protest based on factual
issues — with decision resulting to the cancellation of FAN

FAN BEN 07 A B Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with administrative protest based on factual
issues — with decision resulting to a reduction of assessment

FAN BEN 07 B O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with administrative protest based on legal
issues — For action

FAN BEN 07 B A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with administrative protest based on legal
issues — with decision resulting to the cancellation of FAN

FAN BEN 07 B B Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with administrative protest based on legal
issues — with decision resulting to a reduction of assessment

FAN BEN 08 A O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with judicial protest based on factual issues —
For action

FAN BEN 08 A A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with judicial protest based on factual issues —
with decision resulting to the cancellation of FAN

FAN BEN 08 A B Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with judicial protest based on factual issues —
with decision resulting to a reduction of assessment

FAN BEN 08 B O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with judicial protest based on legal issues —

Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 153
For action

FAN BEN 08 B A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with judicial protest based on legal issues —
with decision resulting to the cancellation of FAN

FAN BEN 08 B B Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with judicial protest based on legal issues —
with decision resulting to a reduction of assessment

FAN BEN 09 O O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for installment payment
For action

FAN BEN 09 O A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, with application for installment payment
Approved

FAN BEN 10 O O Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, which is the subject of BIR's filed complaint
with the DOJ — For action

FAN BEN 10 O A Final Assessment Notice based on Best Evidence obtainable without
Subpoena Duces Tecum, wh