RR No. 4-2019: A Guide to Availing the Tax Amnesty on Delinquencies

2020-03-04 15:06:11 |

The Philippine government Bureau of Internal Revenue (BIR) issued the Republic Act 11213 which is commonly known as the Tax Amnesty Act on April 5, 2019 — under the said Act is the Revenue Regulations No. 4-2019 that introduces the guidelines on how to file and process the tax amnesty on delinquencies.


The main purpose of the tax amnesty on delinquencies is for the unsecured tax payment to the BIR, otherwise called as delinquent accounts. Tax amnesty covers delinquent accounts, pending criminal cases with the Department of Justice (DOJ) or Prosecutor’s Office, cases with final and executory judgment by the courts, and withholding tax liabilities.


Tax Amnesty on Delinquencies will only take effect for a year, which means that people will not be able to avail it after 24 April 2020. It is also important to take note that the amnesty covers tax liabilities from the year 2017 to prior years — delinquent accounts after 24 April 2020 will not be eligible to avail it.


Hence, the steps in availing the tax amnesty on delinquencies are as follows:


1. Present the certificate of delinquencies or tax liabilities to the BIR.


2. Acquire the Acceptance Payment Form (APF) endorsement from the BIR, which will be needed in paying the tax liabilities to the authorized agent banks or revenue collection agents.


3. Pay the tax amnesty amount to the authorized agent banks or revenue collection agents.


4. Submit all the requirements including the tax amnesty amount proof of payment to where Revenue District Office, Large Taxpayer’s Division, or Large Taxpayers Collection Enforcement Division you are registered.


After 15 days, you will then receive the Notice of Issuance to Cancel Assessment (NIATCA) issued by the BIR — this is the proof that you have successfully availed the tax amnesty.


Thus, if you want to know more about Taxes in the Philippines, contact Business Asia Consulting and we will gladly walk you through it.