October 19, 2020
REVENUE MEMORANDUM ORDER NO. 039-20
SUBJECT : Policies, Guidelines and Procedures in the Processing of Applications for Voluntary Assessment and Payment Program Pursuant to Revenue Regulations (RR) No. 21-2020
I. OBJECTIVE
This Order is issued to prescribe the policies, guidelines and procedures in the processing of applications for the Voluntary Assessment and Payment Program (VAPP) pursuant to RR No. 21-2020.
II. POLICIES AND PROCEDURES
1. The Large Taxpayers (LT) Audit Divisions (LTAD)/LT Divisions (LTDs)/Revenue District Offices (RDOs) shall receive and process the applications of taxpayers for availment of VAPP starting from the effectivity of RR No. 21-2020. For this purpose, a Technical Working Group (TWG) shall be created in the said offices to ensure that all applications are acted upon within the prescribed period.
2. The TWG shall be responsible in receiving and processing of the VAPP applications, including the issuance of Certificate of Availment (Annex "A"), in case of full compliance, or Denial Letter (Annex "B") in cases where the VAPP availment is disapproved based on the grounds provided under Sections 3, 7 and 8 of RR...
