- Full payment by the taxpayer of the unpaid tax liabilities, including all applicable delinquency penalties due thereon;
- Acceptance of the full payment of the taxpayer’s offer for compromise settlement and the subsequent transmittal with initial recommendation for approval thereof to either National Evaluation Board (NEB) or Regional Evaluation Board (REB) of the tax docket subject of the WG, NTL, NOL and NOE. The CIR is not precluded from the reinstatement of said summary remedies, if found necessary, to protect the interest of the Government;
- Full payment of the basic tax due and subsequent approval of the abatement of penalties by the CIR due on the tax liabilities;
- Full or partial cancellation of the original assessment as a result of reinvestigation or reconsideration of the assessment; and the revised assessment, if any, was already paid in full by the taxpayer, and the corresponding Authority to Cancel Assessment (ATCA) has been issued by the reinvestigating office;
- Prescription of the Bureau’s right to assess and/or collect the unpaid tax liabilities under the Statute of Limitations;
- The taxpayer has made an escrow account with any branch of the Bureau’s Authorized Agent Banks (AABs), in favor of the BIR in the amount not less than his/her/its tax liability, including the increments incident to delinquency, or has filed a surety bond issued by an accredited surety company for an amount not less than double the amount of his/her/its outstanding tax liability;
- Full destruction of the improvement of property subject to lien due to fortuitous events;
- The competent court has issued a final and executory order for the lifting thereof;
- The seized property is no longer owned by the delinquent taxpayer due to disposal prior to its seizure/lien/issuance of NOE;
- The account garnished is for the salaries of government employees;
- Instances considered meritorious, provided that the interest of the government is not jeopardized, but with prior approval by the CIR; and
- All other cases considered meritorious over which the CIR, in the interest of justice and pursuant to the doctrine of “parens patriae” may exercise his discretionary power to directly order the lifting regardless of the above enumerated procedures.
Requests with complete supporting documents shall be processed within 10 working days from date of receipt. On the other hand, requests with incomplete documents shall be issued an acknowledgment letter within 10 working days from receipt of the request, stating the lacking documents.
- The Notice shall be approved and signed by the authorized BIR Officer, as follows:
Case Description
Signing/Approving Officer
Enforcement Advocacy Service cases and all other cases handled by the Accounts Receivable Monitoring Division
Assistant Commissioner (ACIR) - Collection Service
Large Taxpayers (LT) Cases
ACIR – Large Taxpayers Service
Large Taxpayers Division (LTD) Cases
Regional Office Cases
- The Notice shall be issued in five (5) copies with the original copy to be properly served within five (5) working days from date of approval to the concerned Third Parties who have lien on the properties.
This RMO is effective immediately.
You may access the full version of the RMO through the BIR website.
