The Bureau of Internal Revenue (“BIR”) issued Revenue Regulations No. 15-2020, which took effect on 19 June 2020, advising the public of further amendments to Revenue Regulations No. 4-2019, as amended, on tax amnesty on delinquencies, including the further extension of the availment period until 31 December 2020.
Revenue Regulations No. 4-2019, otherwise known as the “Implementing Rules and Regulations of Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies,” originally allowed covered persons to avail of tax amnesty on delinquencies within one (1) year from its effectivity. The period within which to avail had already been extended until 23 April 2020, pursuant to Revenue Regulations No. 5-2020. The extended deadline under Revenue Regulations No. 15-2020 may further be extended if the circumstances so warrant, such as in case of country-wide economic or health reasons.
The procedure to avail of the tax amnesty was also amended to add the following:
1. BIR offices receiving the request for Certificate of Delinquencies/Tax Liabilities shall issue said certificate to the taxpayer within three (3) working days from the date of the request. Should the BIR Office find that the certificate cannot be issued, it must state in writing the legal and factual basis for its denial.
2. The Revenue District Office (“RDO”), Large Taxpayers Division Office (“LTD”), or Large Taxpayers Collection Enforcement Division (“LTCED”) shall endorse the duly accomplished tax amnesty report (“TAR”) and authorized payment form (“APF”) within one (1) working day from receipt of complete documents.
3. The submission of the TAR, complete documentary requirements, and proof of payment shall in no case be beyond the availment period. The availment of tax amnesty on delinquencies shall be considered fully complied with upon completion of the steps within the said availment period.