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LETTER OF INSTRUCTIONS
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LETTER OF INSTRUCTIONS NO. 308
TO
: The Commissioner of Internal Revenue
WHEREAS, the voluntary payments made under the various tax amnesty
decrees which had already reached P1.4 billion is tangible proof of the
high sense of patriotism and involvement of the tax-paying public in
the government's drive to build a reformed and progressive New
Society;
WHEREAS, with the exception of Presidential Decree No. 68, the various
tax amnesty decrees invariably excluded from their provisions,
deficiency assessments issued on the basis of investigation made by the
Bureau of Internal Revenue prior to their dates of promulgation;
WHEREAS, these delinquent tax accounts have become a nagging problem
that is growing every year, causing irritations on an otherwise
wholesome tax-payer- BIR relationship, and consuming the time and
effort of revenue personnel that should be devoted to the tapping of
new sources of revenue;
WHEREAS, it is desirable to have a mode of settling expeditiously all
such delinquent tax liabilities or deficiency assessments not paid or
covered by the previous tax amnesties, in order that taxpayers and the
government can work in closer partnership for the realization of the
objectives of New Society.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by Constitution, hereby order and
authorize:
The Commissioner of Internal Revenue to cause the immediate review and
evaluation, and to exercise his authority to make compromises with the
view to terminating all cases of delinquent accounts, whether pending
with the Bureau of Internal Revenue or with the Courts, as the facts
and circumstances thereof may warrant.
This Order shall embrace all cases within the purview of the express
provision and spirit of section 309 of the National Internal Revenue
Code, as amended, including those —
1.
Where the taxpayer is insolvent or that his/its
financial position to demonstrates a clear inability to the pay
assessed tax;
2. Where the
corporate taxpayer has dissolved and no
successor-in-interest had been ascertained or is ascertainable, except
its former board of directors and other officials who continue to
remain liable under existing jurisprudence;
3. Where
evidence is insufficient or hard to obtain;
4. Where
taxpayers property is outside the
territorial jurisdiction of the country;
5. Where the
collection enforcement would be
difficult because of prior adverse claims on taxpayer's assets;
6. Where the
interest of the government is best
served by avoiding long, tedious and costly litigation;
7. Where the
assessment if doubtful validity; and
8. Where
similar circumstances are present.
The Commissioner of Internal Revenue shall organize the office machinery and issue the necessary rules and procedures to implement effectively this Order.
This Letter of Instruction shall be effective immediately.
Done in the City of Manila, this 22nd day of August, in the year of Our Lord, nineteen hundred and seventy-five.
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