REVENUE MEMORANDUM CIRCULAR NO. 52-2020 issued on May 27, 2020 temporarily allows the filing via e-mail of the withdrawal of protest on the Final Assessment Notice (FAN)/Formal Letter of Demand (FLD) or appeal on Final Decision on Disputed Assessment (FDDA) for purposes of tax amnesty, amending and supplementing RMC No. 11-2020.

Aside from the physical filing of withdrawal before the concerned Regional Office or the National Office, electronic filing or online withdrawal shall be allowed under the following guidelines:
a. The soft copy of the letter of withdrawal of the protest or appeal must be in PDF format, individually attached to the e-mail and signed by the taxpayer or his/her duly authorized representative. In addition, the soft copy of the letter of withdrawal shall contain the scanned copy of the first page of the protest or appeal sought to be withdrawn, bearing the stamp “Received” of the appropriate BIR Office and marked as Annex A of the said letter.
b. The said e-mail shall use the format prescribed in the Circular and shall be addressed to the appropriate BIR Offices specified in the Circular.
c. The document shall be deemed to have been filed on the date and time of receipt of the e-mail. In such case, the e-mail and the letter withdrawal of the protest or the appeal shall be printed and attached to the docket accordingly by the BIR personnel/processor.
d. The regular filing of papers or pleadings in connection with the protest or appeal pursuant to existing rules and revenue issuances shall resume as soon as the Enhanced Community Quarantine or the General Community Quarantine is lifted, and the option for online filing of withdrawal of any protest or appeal before the concerned BIR Offices shall no longer be allowed.