REVENUE MEMORANDUM ORDER NO. 23-2006 issued on October 6, 2006 prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 as implemented by Revenue Regulations (RR) No. 15-2006. The following cases may, upon compliance with the basis and the conditions set forth in Section 204 of the Tax Code and RR No. 15-2006, be the subject matter of abatement: a. Delinquent accounts/accounts receivable cases except those cases where the Presidential Commission on Good Government (PCGG) has an interest and/or there is a need to coordinate with the PCGG; b. Income Tax 2nd installment cases; c. Dishonored checks cases; d. Cases under administrative protest pending in the Regional Offices, Revenue District Offices (RDOs), Legal Service (LS), Large Taxpayer’s Service (LTS), Collection Service (CS), Enforcement Service (ES) and other offices in the Bureau of Internal Revenue (BIR) National Office except those cases where the PCGG has an interest and/or there is a need to coordinate with the PCGG; e. Assessed cases, whether preliminary or final, disputed or not, as of June 30, 2006 except those cases where the PCGG has an interest and/or there is a need to coordinate with the PCGG; f. Civil tax cases being disputed before the Department of Justice (DOJ) and the courts, e.g., Metropolitan Trial Court (MTC), Regional Trial Court (RTC), Court of Tax Appeals (CTA), Court of Appeals (CA) and Supreme Court (SC) including decided cases which are not yet final and executory, except those cases where the PCGG has an interest and/or there is a need to coordinate with the PCGG; g. Collection cases filed with the courts except those cases where the PCGG has an interest and/or there is a need to coordinate with the PCGG; h. Cases with pending request for compromise settlement under RR No. 6-2000, RR No. 7-2001 and RR No. 30-2002, as amended by RR No. 8-2004, and other prior years’ issuances which are under evaluation by the Technical Working Group-National Evaluation Board (TWG-NEB), TWG-Regional Evaluation Board (TWG-REB), National Evaluation Board (NEB) and Regional Evaluation Board (REB); provided that, pending request for compromise settlement pursuant to the aforementioned RRs where the amount offered has already been approved/payments have already been made and approved by the TWG-NEB/REB shall not be covered by these Regulations; i. Cases with pending request for abatement under RR No. 13-2001 for evaluation by the Commissioner of Internal Revenue (CIR); provided that, pending requests for abatement pursuant to the aforementioned RR, where the amount offered has already been approved or where partial or full payments have already been made shall not be covered by these Regulations; j. Failure to withhold Withholding Taxes discovered upon audit; k. Criminal violations (except those already filed in court, those involving criminal tax fraud, those under the Run After Tax Evaders Program of the Bureau and tax fraud cases which are the results of confidential information, unless allowed to avail by the CIR or his representative on meritorious grounds); l. Letter Notice cases; and m. “Accounts Payable or Due to BIR” account duly recorded or acknowledged by the taxpayer in his books of accounts. Any person/taxpayer, natural or juridical, with existing delinquent account or assessment which has been issued as of June 30, 2006, may avail of the Abatement Program by submitting an application for abatement for every tax type to the concerned BIR office. The amount equal to 100% of the basic tax shall be paid using BIR Form 0605 (Payment Form) with any Authorized Agent Banks (AABs) located within the jurisdiction of the RDO/LTS/LTDO where the taxpayer is registered. In the absence of AABs, the payment may be made to the Revenue Collection Officer/Deputized Treasurer of the City/Municipality of the RDO/LTDO that has jurisdiction over the taxpayer. Staggered payments of the amounts payable under the Abatement Program may be considered on a case to case basis in accordance with the existing regulations of the Bureau upon approval by the Regional Director for Regional Cases, and concerned ACIR (LTS, Collection, Legal, or Enforcement) for National Office cases. For cases pending in courts, the concerned taxpayer shall pay the amount equal to 100% of the basic tax before the same should be withdrawn, following the existing legal procedures. If the amount, as abated, is not paid as required herein, the approved staggered payment shall be automatically nullified and the delinquent account or the assessment shall be reverted to the original amount which includes the statutory increments incident to delinquency, which shall be collected thru the summary remedies and/or judicial processes provided for by law. In cases, where 100% of the basic tax has already been paid prior to RR No. 15-2006, the Termination Letter shall be prepared by the office handling the case. However, the ATCA shall be prepared and approved by the responsible official where the delinquent case originated (refer to Revenue Delegation Authority Order No. 6-2001). The docket of the case shall, likewise, be forwarded to the Office of the Commissioner for the signature of the Termination Letter, through the Deputy Commissioner – Operations Group, Attention: The Assistant Commissioner, for Collection.