REVENUE REGULATIONS NO. 7-2013 issued on April 29, 2013 prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines. The foreign governments/embassies/diplomatic missions and international organizations, as employers of the concerned individuals, shall submit to the Office of the Commissioner of Internal Revenue (OCIR) a Summary List of Employees as of December 31, 2012 (using the prescribed format) on or before May 10, 2013. Only those employees who are included in the said list may avail of abatement of surcharges, interests and compromise penalties under the Regulations. International organizations whose non-Filipino employees enjoy immunity from taxation in accordance with the provisions of related international agreements or domestic laws need not submit information on their non-Filipino employees. Employees-taxpayers covered by Revenue Memorandum Circular No. 31-2013 who failed to file their returns and/or declare the correct amount of income on his/her original returns covering taxable year 2012 may file their original or amended returns, as the case may be, and pay the tax due thereon on or before May 15, 2013. No surcharges and interests, as mandated under Sections 248 and 249 of the Tax Code, shall be imposed. Further, no compromise penalty prescribed under Revenue Memorandum Order No. 19-2007 shall be assessed upon filing thereof. The abatement of surcharges, interests and compromise penalties are subject to the following conditions: a. The taxpayer must have duly registered with the BIR under the procedures prescribed in pertinent issuances; b. The taxpayer is included in the Summary List of Employees as of December 31, 2012 submitted by Foreign Governments/Embassies/Diplomatic Missions and International Organizations; c. The return must be filed and the basic tax due thereon must be fully paid not later than May 15, 2013. In lieu of full payment, the taxpayer has the option to pay the tax due on installment basis under Section 56 (A)(2) of Tax Code. d. On or before May 15, 2013, the taxpayer shall file a Declaration of Availment of Abatement (in triplicate copies) under these Regulations with the following attachments: i. Photocopy of the return filed together with attachments required under pertinent revenue issuances; ii. Proof of full payment of taxes or, in the case of payment by installment, proof of partial payment of taxes; and iii. Notarized certificate issued by taxpayer’s employer and duly confirmed by the employee containing the monthly breakdown of salaries, emoluments and monetary benefits received by the taxpayer during the 2012 calendar year. e. No Letter of Authority, Tax Verification Notice, Audit Notice, Letter Notice, or discrepancy notices of whatever nature has/have been served on the taxpayer concerned covering the 2012 calendar year pursuant to Section 6(A) of the Tax Code; and f. The taxpayer is not the subject of any pending criminal case for tax evasion and other criminal offenses under the Tax Code covering the 2012 calendar year, whether filed in court or in the Department of Justice or subject of final and executory judgment by court. The filing of original returns or amended returns, as the case may be, and the payment of deficiency taxes made pursuant to the Regulations presupposes full and accurate disclosure by the concerned employees. It shall not preclude the BIR from investigating the correctness of such returns or sufficiency of the attachments, and/or availing the remedies provided for under the Tax Code. The Commissioner shall constitute a Technical Working Committee (TWC) for the review of all Declaration of Availment of Abatement filed by availing taxpayers. The TWC shall send a notification to the concerned taxpayer that the availment of abatement under the Regulations was approved/disapproved by the Commissioner. In case of approval or disapproval, the TWC shall issue a certification of the acceptance and approval or a notice of disapproval thereof.