REVENUE MEMORANDUM ORDER NO. 3-2017 issued on issued on February 2, 2017 amends further the prescribed format for the Certificate of Availment/Approval and Notice of Denial relative to Application for Compromise Settlement and/or Abatement of Penalties. All approved Applications for Compromise Settlement and/or Abatement of Penalties shall be issued Certificate of Availment while denied applications shall be issued Notice of Denial following the formats prescribed in the Order.