June 7, 2019
OPERATIONS MEMORANDUM NO. 002-19
| TO | : | ACIR, Collection Service |
| All Regional Directors | ||
| All Revenue District Officers | ||
| All Chiefs, Regional Collection Divisions | ||
| Chief, Accounts Receivable Monitoring Division | ||
| All Members of the TWG/REB/NEB on Compromise Settlement | ||
| All Members of the TWC on Abatement of Penalties | ||
| All Others Concerned | ||
| SUBJECT | : | Lifting of Temporary Suspension of Collection Enforcement Actions |
Operations Memorandum (OPM) No. 2019-03-04 was issued on 28 March 2019 to temporarily suspend the enforcement of summary remedies pending issuance of the Implementing Rules and Regulations (IRR) of Republic Act No. 11213, otherwise known as the "Tax Amnesty Act" which was then being crafted, together with the procedures that will identify offices to be involved in its successful implementation.
Accordingly, on April 5, 2019, Revenue Regulations (RR) No. 4-2019 was finally issued implementing the aforesaid Tax Amnesty Law by providing for the guidelines and procedures in the processing of tax amnesty applications on tax delinquencies.
In this connection, considering that the aforementioned IRR was already issued, the temporary...
