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BIR Releases Amendments on Period and Manner of Availment of Tax Amnesty on Delinquencies
BIR Releases Amendments on Period and Manner of Availment of Tax Amnesty on Delinquencies
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By Trisha Alexis Maingat News 07/02/2020
BIR Tax Amnesty on Delinquencies

BIR Releases Amendments on Period and Manner of Availment of Tax Amnesty on Delinquencies in the Philippines

The Bureau of Internal Revenue (BIR) released Revenue Regulations (RR) No. 15-2020 to amend certain provisions of the RR No. 4-2019 relative to Tax Amnesty on Delinquencies (TAD). Under the released amendments, BIR further extends the deadline on the availment of tax amnesty on delinquencies and suspends the due dates for filing and application within the period of the community quarantine. 

ADJUSTMENTS ON THE APPLICATION DEADLINE

BIR Tax Amnesty on Delinquencies

PROCEDURES ON THE AVAILMENT

ON SECURING THE CERTIFICATE OF DELINQUENCIES/TAX LIABILITIES

Concerned BIR office shall be given a deadline of three (3) working days to issue the Certificate of Tax Delinquencies/Tax Liabilities upon receipt of the request. In case the issuance of certificates be denied, the BIR shall provide in writing a legal and factual basis of the denial.

ON THE ACCOMPLISHMENT OF TAR AND APF

BIR shall be given one (1) working day to endorse for payment the duly completed Tax Amnesty Return (TAR) and Acceptance Payment Form (APF) from the date of receipt of all the accomplished documents.

Full compliance on the availment of tax delinquencies shall only be considered upon fulfillment of the steps indicated in these regulations and within the period of the new deadline.

Author

  • Trisha Maingat

    Atty. Trisha Alexis R. Maingat is a Philippine lawyer providing strategic legal services in tax and civil litigation, corporate governance, regulatory compliance, contract drafting and review, transaction support, family law, estate settlement, data privacy, intellectual property, and labor and employment disputes. She has worked within highly regulated industries, including energy, utilities, telecommunications, and multinational corporate services. A consistent Dean’s Lister, she earned her Juris Doctor from Arellano University School of Law, graduating with the Order of the Flaming Arrows Award, and served as Chairperson of the Arellano Bar Operations Commission and President of the Arellano Law Academic Society.

    View all posts

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