TAX AMNESTY ACT OF 2019

A. Estate Tax Amnesty

1. Coverage – estate of decedents who died on or before December 31, 2017, with
or without assessments duly issued therefore, whose estates have remained
unpaid or have accrued as of December 31, 2017.
2. Rate – 6% based on the decedent’s total net estate at the time of death or based
on the net undeclared estate If an estate tax return was previously filed with
the BIR.
3. Who May Avail –
a. Executor
b. Administrator
c. Legal heirs
d. Transferees
e. Beneficiaries
4. When to Avail – within two (2) years from the effectivity of the IRR of the Tax
Amnesty Act
5. Where to File – RDO having jurisdiction over decedent’s last residence by filing
a sworn Estate Tax Amnesty Return or RDO No. 39 for non-resident decedents.
6. Effect of Availment – Immunity from the payment of estate taxes, civil,
criminal, and administrative cases and penalties.
7. Estate Tax Amnesty shall not extend to the following:
a. Estate tax cases which shall have become final and executory; and
b. Properties involved in cases pending in appropriate courts which:
i. Fall under the jurisdiction of the PCGG;
ii. Involve unexplained or unlawfully acquired wealth under the
Anti-Graft and Corrupt Practices Act and Plunder Act;
iii. Involve violation of the Anti-Money Laundering Act;
iv. Involve tax evasion and other criminal offenses under the Tax
Code;
v. Involve felonies of fraud, illegal exactions, malversation of public
funds and property.

B. Tax Amnesty on Delinquencies (TAD)

1. Coverage – all national internal revenue taxes such as, but not limited to,
income tax, withholding tax (including those withheld, but not remitted),
capital gains tax, donor’s tax, VAT, other percentage taxes, excise tax and DST
 collected by the BIR, including VAT and excise taxes by the BOC for taxable
year 2017 and prior years.
2. Availment of TAD

Nature of Delinquency Tax Amnesty Rate (on the basic tax

assessed)

Delinquencies and assessments which 40%

have become final and executory

Tax Cases subject of final and executory 50%

judgment by the courts

Pending criminal cases with information 60%

filed with the DOJ or the courts for tax
evasion and other criminal offenses under
the Tax Code

Withholding agents who withhold taxes 100%

but failed to remit the same to the BIR

3. Who May Avail – any person, natural or juridical.

4. When to Avail – within one (1) year from the effectivity of the IRR
5. Where to File – RDO having jurisdiction over the residence or principal place
of business of the taxpayer, a Sworn Tax Amnesty on Delinquencies Return
accompanied by a Certification of Delinquency. Payment of the amnesty tax
shall be made at the same time the return is filed.
6. Effect of Availment of TAD:
a. Tax delinquency considered settled;
b. Immunity from payment of delinquency or assessment, investigations
as well as appurtenant civil, criminal and administrative cases and
penalties under the Tax Code and any pending cases which are all
subject of the amnesty;
c. Termination of criminal cases with the DOJ or courts for tax evasion and
other criminal offenses under the Tax Code and corresponding civil and
administrative cases;
d. Lifting of any notices of levy, attachments, and warrants of garnishment.