Voluntary Assessment and Payment Program (RR No. 21-2020) Briefer
September 2020
This briefer seeks to provide an overview of the Voluntary Assessment and Payment Program (VAPP) implemented by the Bureau of Internal Revenue (BIR) for the collection of additional tax revenues which could otherwise be collected through audit and enforcement effort. Under this program, taxpayers are given the opportunity to make voluntary payment and be entitled to certain privileges. This VAPP briefer will help you better understand the qualifications, covered taxable year, effectivity period, general procedures and other important matters that you need to consider for availment.
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