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 ({News-2019-04-23/A/3-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 liabi…