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:
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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