REVENUE REGULATIONS NO. 9-2013 issued on May 10, 2013 amends certain provisions of Revenue Regulations No. 30-2002 relative to the payment of the amount offered as compromise settlement pursuant to Section 204 of the Tax Code, as amended. Section 6 of Revenue Regulations No. 30-2002 shall now read as follows: “SEC. 6. APPROVAL OF OFFER OF COMPROMISE. – Except for offers of compromise where the approval is delegated to the REB pursuant to the succeeding paragraph, all compromise settlements within the jurisdiction of the National Office (NO) shall be approved by a majority of all the members of the NEB composed of the Commissioner and the four (4) Deputy Commissioners. All decisions of the NEB, granting the request of the taxpayer or favorable to the taxpayer, shall have the concurrence of the Commissioner. xxx xxx xxx The compromise offer shall be paid by the taxpayer upon filing of the application for compromise settlement. No application for compromise settlement shall be processed without the full settlement of the offered amount. In case of disapproval of the application for compromise settlement, the amount paid upon filing of the aforesaid application shall be deducted from the total outstanding tax liabilities. xxx xxx xxx”