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2110 Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg. No. ______

This BIR application form shall be filed by Taxpayer (whether individual, estate and trust or corporation) or the taxpayer's authorized representative to indicate his/its offer for abatement/cancellation of tax/penalties/interest.

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Application for Abatement or Cancellation
of Tax, Penalties and/or Interest
Under Rev. Reg. No. __________

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

BIR Form No.

2110
September 2001

________________________
(Date)
The Commissioner of Internal Revenue
BIR National Office Building
Diliman, Quezon City
Sir:
I/We hereby apply for the abatement/cancellation of my/our _________________________________________tax liability
(kind of tax/interest/surcharge/compromise penalties)

amounting to P________________________, for the taxable year ________________ arising from
Reasons: (Please check appropriate box)
¨ Filing of the return/payment of the tax is made at the wrong venue
¨ Mistake in payment of tax due to erroneous written official advice of a revenue officer
¨ Failure to file the return and pay the tax on time due to substantial losses from prolonged labor dispute, force
majeure, and legitimate business reverses
¨ Non-compliance due to difficult interpretation of the law
¨ Failure to file the return and pay the correct tax on time due to circumstances beyond taxpayer’s control
¨ Late payment of tax under meritorious circumstances
¨ Penalties imposed on assessment confirmed by lower court but appealed by the taxpayer to a higher court
¨ Penalties imposed on withholding tax assessment under meritorious circumstances
¨ Penalties imposed on delayed installment payment under meritorious circumstances
¨ Penalties imposed on assessment reduced after reinvestigation but taxpayer is still contesting reduced assessment
¨ Others (please specify) _______________________________________________
_______________________________________________
I offer to pay the amount of P____________________ as basic ____________________ tax due and P______________,
(kind of tax)

as interest, for the taxable year ______________.
I/We declare under the penalties of perjury, that this statement has been made in good faith, verified by me/us and to the
best of my/our knowledge and belief is a true, correct and complete declaration.

SIGNATURE OVER PRINTED NAME OF
TP/ TP AUTHORIZED REPRESENTATIVE

TIN

ADDRESS

TAX AGENT

TAX AGENT ACCREDITATION NO.

To be filled-up by BIR
Received by: _______________________
Processed by: ______________________
Reviewed by: ______________________

Date Received: _____________________
RDO No.: _________________________
RR No. : __________________________

National Office
Head, Technical Working Committee: ________________________
DCIR – Operations Group
: ________________________
DCIR - Legal & Inspection Group : ________________________
APPROVED/DISAPPROVED:
¨ Approved the amount of P__________________ representing abatement/cancellation of
¨ Basic Tax
¨ Surcharge
¨ Interest
¨ Compromise Penalty
¨ Disapproved
Reason for disapproval: ____________________________________________________________________

________________________________
Commissioner of Internal Revenue
Date:
 
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