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Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue tax covering taxable year ending December 31, 2004 and all prior years, who due to inadvertence or otherwise erroneously paid his/its internal revenue tax liabilities or failed to file tax returns/pay taxes, availing the EVAP pursuant to RR 18-2005, shall use this form.

Any person, natural or juridical, including estates and trusts, liable to pay any internal revenue taxes covering the taxable year ending December 31, 2004 and all prior years, availing the Enhanced Voluntary Assessment Program under Revenue Regulations No. 18-2005 shall use this form.