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.

internal revenue

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Minimum Compromise Rates

For cases involving financial incapacity, the minimum compromise rate is set at 10% of the basic tax assessed.
For other cases, the minimum compromise rate is 40% of the basic assessed tax.

Role of the Evaluation Board in High-Value or Low-Offer Cases

When the basic tax involved exceeds Php 1,000,000 or when the offered settlement is below the prescribed minimum rates, compromise must be approved by the Evaluation Board.
The Evaluation Board consists of the Commissioner of Internal Revenue and four Deputy Commissioners.

Implementation and Structure of Evaluation Boards

Section 204 of the Tax Code, together with Section 7, is implemented by Revenue Regulations No. 30-2002, amended by RR No. 8-2004.
Two categories of Evaluation Boards exist: The Regional Evaluation Board (REB) and the National Evaluation Board (NEB).
The NEB is composed of the Commissioner and four Deputy Commissioners.

Clarification on Membership of the National Evaluation Board (NEB)

The BIR currently has six Deputy Commissioners: four line Deputy Commissioners and two staff Deputy Commissioners.
The NEB shall be composed only of the four line Deputy Commissioners.
The four line Deputy Commissioners forming the NEB are:
1. Deputy Commissioner for Operations Group
2. Deputy Commissioner for Legal and Inspection Group
3. Deputy Commissioner for Information Systems Group
4. Deputy Commissioner for Resource Management Group

Exclusion of Staff Deputy Commissioners from NEB

The two staff Deputy Commissioners (for Tax Reform Administration Group and Special Concerns Group) are part of the Office of the Commissioner but are not members of the NEB.

Official Directive

Revenue officials and employees are instructed to widely disseminate the provisions of this Circular to ensure awareness and compliance.

Date and Authority

The Circular was officially adopted on 18 June 2008 by Commissioner Lilian B. Hefti.

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