Ruling No.

Date Signatory Request Facts

Ruling

BIR RULING No. 151-2010 Dec. 21, 2010 KIM S. JACINTO-HENARES Requesting an issuance of cease and desist order from the Office of the Ombudsman for allegedly being contrary to the law regarding the validity of Revenue Regulations 9-2010. ETM Tax Agent Office (ETM-TAO), Inc. alleged that RR 9-2010 is contrary to law and public order because Republic Act No. 9480 clearly prohibits the tax authority to give any general administrative tax amnesty without the concurrence and consent of the Philippine Congress vis--vis the Philippine president. Contrary to ETM-TAO, Inc.s allegation, the BIR clears that there is a broad distinction between tax amnesty and tax abatement, in this case RA 9480 and RR 9-2010, respectively. RA No. 9480 refers to the tax amnesty program that condones the liabilities incurred by a tax payer due to his incorrect or non-payment of taxes on condition that the taxpayer complies with certain requirements. Whereas Revenue Regulations (RR) No. 9-2010, issued by the Commissioner of Internal Revenue in exercise of the power granted to him under Section 204 (B)(2), in relation to Section 7 (C) of the Tax Code, as amended, was a one-time abatement program that provides opportunity for tax payers to settle their delinquent accounts or assessments by simply paying the full amount of the basic tax assessed inclusive of interest due thereon less all compromise penalties and/or surcharges by October 29, 2010. In RA 9480 where in the tax payer may avail the tax amnesty program despite the existence of a Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN) or have been assessed tax for collection and even though there is an on-going tax audit or informal conference. However, in availing the one-time abatement program under RR No. 92010, no Letter of Authority, Tax Verification Notice, Audit Notice, Letter Notice or any discrepancy notices of whatever nature has/have been serve on the taxpayer for the period for which a return is being filed. Moreover, RR 9-2010 does not require the submission of the taxpayer SALN, which is mandatory documentary requirement under RA 9480. ETM Tax Agent Office (ETM-TAO), Inc. September 22, 2010

Requested by Date of the Request