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Philippines Clarifies Rules for Tax Amnesty

The Philippines Bureau of Internal Revenue has published Revenue Memorandum Circular (RMC) 57-2019, which clarifies certain issues on the Tax Amnesty on Delinquencies under Revenue Regulations (RR) No. 4-2019, which implemented provisions of the Tax Amnesty Act (previous coverage). The clarifications are provided in the form of frequently asked questions and answers. This includes that all persons, whether natural or juridical, with delinquent internal revenue tax liabilities covering taxable year 2017 and prior years, on or before 24 April 2019, may avail of Tax Amnesty on Delinquencies within one year from the effective date of RR No. 4-2019 (i.e., by 24 April 2020), under any of the following instances:

  • Delinquent accounts:
    • Delinquent Accounts, whether without or 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 (NEB), as the case may be;
    • Delinquent withholding tax liabilities arising from non-withholding of tax; and  
    • Delinquent estate tax liabilities;
  • 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;
  • With final and executory judgment by the courts; and  
  • Withholding tax liabilities of withholding agents arising from their failure to remit withheld taxes.  

RMC 57-2019 also covers the procedures for availing of the tax amnesty, application of the amnesty is several specific cases, and other matters.

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