Scribd Logo
Upload

Welcome to Scribd!

  • 528 views

    RR No. 30-02

    Uploaded by

    Joanna Mandap
    Revenue Regulations No. 30-2002 implements provisions of the Tax Code of 1997 regarding the compromise settlement of internal revenue tax liabilities. It supersedes Regulations Nos. 6-2000 and 7-2001. Cases that may be compromised include delinquent accounts, cases under protest, civil tax cases in court, collection cases in court, and some criminal violations. Cases that cannot be compromised include withholding tax cases, criminal tax fraud, criminal cases filed in court, cases with installment payment plans, and some estate tax cases. The Commissioner of Internal Revenue may compromise taxes based on doubtful validity of assessment or financial incapacity. Compromise rates are set between 10-40% of the basic assessed tax depending on the type of case.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd

    RR No. 30-02

    Uploaded by

    Joanna Mandap
    528 views1 page
    Revenue Regulations No. 30-2002 implements provisions of the Tax Code of 1997 regarding the compromise settlement of internal revenue tax liabilities. It supersedes Regulations Nos. 6-2000 and 7-2001. Cases that may be compromised include delinquent accounts, cases under protest, civil tax cases in court, collection cases in court, and some criminal violations. Cases that cannot be compromised include withholding tax cases, criminal tax fraud, criminal cases filed in court, cases with installment payment plans, and some estate tax cases. The Commissioner of Internal Revenue may compromise taxes based on doubtful validity of assessment or financial incapacity. Compromise rates are set between 10-40% of the basic assessed tax depending on the type of case.

    Original Description:

    Tax

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Revenue Regulations No. 30-2002 implements provisions of the Tax Code of 1997 regarding the compromise settlement of internal revenue tax liabilities. It supersedes Regulations Nos. 6-2000 and 7-2001. Cases that may be compromised include delinquent accounts, cases under protest, civil tax cases in court, collection cases in court, and some criminal violations. Cases that cannot be compromised include withholding tax cases, criminal tax fraud, criminal cases filed in court, cases with installment payment plans, and some estate tax cases. The Commissioner of Internal Revenue may compromise taxes based on doubtful validity of assessment or financial incapacity. Compromise rates are set between 10-40% of the basic assessed tax depending on the type of case.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    528 views1 page

    RR No. 30-02

    Uploaded by

    Joanna Mandap
    Revenue Regulations No. 30-2002 implements provisions of the Tax Code of 1997 regarding the compromise settlement of internal revenue tax liabilities. It supersedes Regulations Nos. 6-2000 and 7-2001. Cases that may be compromised include delinquent accounts, cases under protest, civil tax cases in court, collection cases in court, and some criminal violations. Cases that cannot be compromised include withholding tax cases, criminal tax fraud, criminal cases filed in court, cases with installment payment plans, and some estate tax cases. The Commissioner of Internal Revenue may compromise taxes based on doubtful validity of assessment or financial incapacity. Compromise rates are set between 10-40% of the basic assessed tax depending on the type of case.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    REVENUE REGULATIONS NO.

    30-2002 issued on December 26, 2002 implements


    certain provisions of the Tax Code of 1997 relative to the compromise settlement of
    internal revenue tax liabilities, superseding Revenue Regulations Nos. 6-2000 and 7-
    2001.
    Cases which may be compromised are the following: 1) delinquent accounts; 2)
    cases under administrative protest after issuance of the Final Assessment Notice to the
    taxpayer which are still pending in the Regional Offices, Revenue District Offices, Legal
    Service, Large Taxpayer Service, Collection Service, Enforcement Service and other
    offices in the BIR National Office; 3) civil tax cases being disputed before the courts; 4)
    collection cases filed in courts; and 5) criminal violations, other than those already filed
    in court or those involving criminal tax fraud.
    Cases which may not be compromised are: 1) Withholding Tax cases, unless the
    applicant-taxpayer invokes provisions of law that cast doubt on the taxpayers obligation
    to withhold; 2) criminal tax fraud cases confirmed as such by the Commissioner of
    Internal Revenue or his duly authorized representative; 3) criminal violations already
    filed in court; 4) delinquent accounts with duly approved schedule of installment
    payments; 5) cases where final reports of reinvestigation or reconsideration have been
    issued resulting to reduction in the original assessment and the taxpayer is agreeable to
    such decision by signing the required agreement form for the purpose; 6) cases which
    become final and executory after final judgement of a court, where compromise is
    requested on the ground of doubtful validity of the assessment; and 7) Estate Tax cases
    where compromise is requested on the ground of financial incapacity of the taxpayer.
    The Commissioner of Internal Revenue (CIR) may compromise the payment of
    any internal revenue tax on the following grounds: 1) doubtful validity of the assessment
    and 2) financial incapacity.
    The CIR shall not consider any offer for compromise settlement on the ground of
    financial incapacity of a taxpayer with Tax Credit Certificate (TCC) on hand or in transit,
    or with pending claim for tax refund or tax credit, or with existing finalized agreement or
    prospect of future agreement with any party that resulted or could result to an increase in
    the equity of the taxpayer at the time of the offer for compromise or at a definite future
    time. Moreover, no offer of compromise shall be entertained unless and until the taxpayer
    waives in writing his privilege of the secrecy of bank deposits, which shall constitute as
    the authority of the Commissioner to inquire into the bank deposits of the taxpayer.
    Presence of circumstances that would place the taxpayer-applicants inability to
    pay in serious doubt can be a ground to deny the application for compromise based on
    financial incapacity of the taxpayer to pay the tax.
    The compromise settlement of the internal revenue tax liabilities of taxpayers,
    reckoned on a per tax type assessment basis, shall be subject to the minimum rates
    specified in the Regulations (ranging from 10% to 40%), which will be based on the basic
    assessed tax.
    The prescribed minimum rate for compromise settlement based on doubtful
    validity is equivalent to 40% of the basic assessed tax. The taxpayer may, however,
    request for a compromise rate lower than 40%, provided, that he shall submit his request
    in writing stating therein the reasons, legal and/or factual, why he should be entitled to
    such lower rate.

    You might also like