Tax

Amnesty
Tax Amnesty on Tax Delinquencies
Revenue Regulation No. 4-2019
April 5, 2019
Effectivity: April 24, 2019
WHO MAY AVAIL TAX AMNESTY

A. Delinquent Accounts as of the effectivity of these Regulations, including

the following:
• Delinquent Accounts with application for compromise settlement either on
the basis of (a) doubtful validity of the assessment or (b) financial incapacity of
the taxpayer, whether the same was denied by or still pending with the Regional
Evaluation Board (REB) or the National Evaluation Board, as the case may be, on
or before the effectivity of these Regulations;
• Delinquent Withholding Tax liabilities arising from non-withholding of tax;
and
• Delinquent Estate Tax liabilities.
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Tax Amnesty on Tax Delinquencies

B. With pending criminal cases with the DOJ, Prosecutor's Office or the
courts for tax evasion and other criminal offenses under Chapter II of Title
X and Section 275 of the Tax Code, as amended with or without
assessments duly issued;
C. With final and executory judgment by the courts on or before the
effectivity of these Regulations; and
D. Withholding tax liabilities of withholding agents arising from their
failure to remit withheld taxes.

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Tax Amnesty on Tax Delinquencies
WHEN TO AVAIL TAX AMNESTY
Within one (1) year from the effectivity of this Regulation. It was published in Malaya Business
Insight on April 9, 2019. Hence, it will take effect on April 24, 2019.

WHAT ARE THE TAX AMNESTY RATES

• Delinquent accounts and assessments which have become final and executory
40% of the basic tax assessed.
• Tax cases subject of final and executory judgement by the courts
50% of the basic tax assessed.
• Pending criminal cases filed with the DOJ/Prosecutors Office or the courst for tax evasion and
other criminal offenses under Chapter II of Title X and Section 275 of the Tax Code, as amended.
60% of the basic tax assessed.
• Withholding agents who withheld taxes but failed to remit the same with the Bureau.
100% of the basic tax assessed.

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Tax Amnesty on Tax Delinquencies

Note: The tax amnesty rate of one hundred percent (100%) provided in
letter (D) shall apply in all cases of non-remittance of withholding taxes,
even if the same shall fall under letters (A), (B) or (C) above.

In cases where the delinquent taxes have been the subject of application
for compromise settlement pursuant to Section 204 of the Tax Code,
whether denied or pending, the amount of payment shall be based on the
net basic tax as certified by the concerned office.

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Tax Amnesty on Tax Delinquencies
WHERE TO AVAIL TAX AMNESTY

Non-Large Taxpayers: Revenue District Office (RDO) where applicant-

taxpayer is registered.
Large Taxpayers-Cebu or Davao: Large Taxpayers Division (LTD) Office
where applicant taxpayer is registered.
Large Taxpayers-Excise and Regular: Large Taxpayers Collection
Enforcement Division (LTCED)

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Tax Amnesty on Tax Delinquencies
HOW TO AVAIL TAX AMNESTY

• Step 1. The tax applicant shall secure Certificate of Deliquencies/Tax Liablities from concerned
BIR Office.
• Step 2. Present the duly accomplished TAR (Tax Amnesty Return) made under oath and APF
(Acceptance Payment Form), together with the other required documents, to the concerned
RDO/LTD/LTCED for endorsement of the APF and pay the tax amnesty amount with the AABs or
RCOs, whichever is applicable, by presenting the RDOLTD/LTCED-endorsed or approved APF:
Provided, that if no payment is required as in the case when assessment consists only of unpaid
penalties due to either late filing or payment, the phrase "no payment required" shall be
indicated in the APF.
• Step 3. Submit/file immediately to the RDO/LTD/LTCED where the taxpayer is registered, in
triplicate copies, the duly accomplished TAR, made under oath, together with the complete
documentary requirements and proof of payment, which in no case shall be beyond the one (1)
year availment period. The taxpayer/applicant shall be furnished with a copy, stamped as
received, of said TAR and APF.

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Estate Tax Amnesty
Revenue Regulation No. 6-2019
May 31, 2019
Effectivity: June 17, 2019
WHAT IS COVERED BY THE ESTATE TAX AMNESTY

The estate of the decedent/s who died on or before December 31, 2017, with or without
assessments duly issued therefore, whose estate tax/es have remained unpaid or have
accrued as of December 31, 2017.

WHAT ARE EXCLUDED IN THE COVERAGE OF ESTATE TAX AMNESTY

Delinquent estate tax liabilities, which have become final and executory and
covered by tax amnesty on delinquencies; and properties involved in cases
pending under the jurisdiction of the Presidential Commission of Good
Government, the Anti-Graft and Corrupt Practices Act and Plunder Law, Anti-
Money Laundering Act, National Internal Revenue Code and the Revised Penal
Code.
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Estate Tax Amnesty
WHEN TO AVAIL ESTATE TAX AMNESTY

Two (2) years from the effectivity of the Revenue Regulation (RR).

WHAT IS THE ESTATE TAX AMNESTY RATE

An estate tax amnesty rate of six percent shall be imposed on each decedent’s
total net taxable estate at the time of death without penalties at every stage of
transfer of property in cognizance with the rules of succession under the Civil
Code of the Philippines on the transmission of properties, interests, rights and
obligations of the decedent, provided that the minimum amnesty tax for the
transfer of the estate of each decedent shall be Five Thousand Pesos (P5,000.00).

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Estate Tax Amnesty
HOW TO AVAIL ESTATE TAX AMNESTY

Availees should secure an Estate Tax Amnesty Return (ETAR) form.

The duly accomplished and sworn ETAR, and Acceptance Payment Form (APF),
together with the complete documents as enumerated in the Return shall be
presented to the concerned Revenue District Office (RDO) for pre-evaluation and
endorsement of the APF prior to the payment of the amnesty tax with the
Authorized Agent Banks (AABs) or Revenue Collection Officers (RCOs).

After payment, the duly accomplished and sworn ETAR and APF with proof of
payment, together with the complete documentary requirements shall be
immediately submitted to the RDO in triplicate copies.

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Estate Tax Amnesty
WHERE TO FILE ESTATE TAX AMNESTY

The forms shall be filed at the respective RDO having jurisdiction over the last
residence of the decedent.

In case of a nonresident decedent, with executor or administrator in the

Philippines, the return shall be filed with the RDO where such
executor/administrator is registered or if not yet registered, at the place of
domicile. If there is no executor or administrator, the return shall be filed with
RDO 39-South Quezon City.

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