Extended Deadline on Tax Amnesty on Delinquency

The Bureau of Internal Revenue issued RR 4-2019 on April 5, 2019 allowing natural and juridical persons with internal revenue tax liabilities covering taxable year 2017 and prior years to avail  Tax Amnesty on Delinquencies within one year from the effectivity date of the regulation. The deadline for availment however, has been further extended by RR 15-2020 to December 31, 2020 or may be extended further if the circumstances warrant an extension such as in case of country-wide economic or health reasons.

Who can avail the Tax Amnesty?

1. Delinquent Accounts as of the effectivity of RR 4-2019 including those with application for compromise settlement either on the basis of doubtful validity of assessment or financial incapacity of the taxpayer. This is regardless of whether those were denied by or still pending with the Regional or National Evaluation Board on or before the effectivity of the regulation. It also includes the delinquent Withholding Tax liabilities arising from non-withholding of tax and delinquent Estate Tax Liabilities.

2. Taxpayers 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.

3. With final and executory judgement by the courts on or before the effectivity of these Regulations

4. Withholding tax liabilities of withholding agents arising from their failure to remit withheld taxes

How to avail the Tax Amnesty?

Documentary Requirements

1. Tax Amnesty Return (TAR) BIR Form No. 2118-DA, (Annex “A”)
2. Acceptance Payment Form (APF) BIR Form No. 0621-DA, (Annex “B”) duly validated by the Authorized Agent Banks (AABs) or APF duly stamped “ received” with accompanying bank deposit slip duly validated by the concerned AABs or Revenue Official Receipt (ROR) issued by the Revenue Collection Officers (RCOs)
3. Certificate of Tax Delinquencies/ Tax Liabilities issued by the concerned BIR offices (“Annex C”)
4. For application under Section 3 (A)(2) of the regulation, a copy of the assessment found in the FAN/FDDA: Provided that, in case of applications under Section 3(D), either delinquent account or not, with or without FAN/FDDA, the Preliminary Assessment Notice (PAN)/ Notice of Formal Conference or equivalent document is sufficient.

Place of Filing

Procedures 

Taxpayer has to secure the Certificate of Delinquencies/ Tax Liabilities from the concerned BIR Office which should be released within three (3) working days. Afterwards, a presentation of TAR made under oath and APF along with other documents to the RDO/LTD/LTCED for endorsement of the AFP and payment of the tax amnesty amount with the AABs or RCs. Endorsement shall be made within one (1) working day from receipt of the complete documents. Afterwards, all the documents shall be submitted in triplicate copies not later than the availment period.