NEB composition per Section 204 Tax Code

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BIR REVENUE MEMORANDUM CIRCULAR NO. 49-2008: NEB composition per Section 204 Tax Code

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Title Supreme Court: NEB composition per Section 204 Tax Code

Law: Bir Revenue Memorandum Circular No. 49-2008

Decision Date: Jun 18, 2008

The National Evaluation Board, composed of the Commissioner and four designated line Deputy Commissioners, is established to oversee the compromise settlement of internal revenue tax liabilities under Section 204 of the Tax Code, ensuring minimum compromise rates based on taxpayer financial capacity.

tax code

internal revenue

tax liability

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