RMO No. 23-2019: Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act)

Key points

1. Certificate of Tax Delinquencies. The CTD is issued within five (5) days from receipt of the request, by the office the Order assigns for each type of tax liability and taxpayer. It costs a certification fee of One Hundred Pesos (P100.00) and Documentary Stamp Tax of Thirty Pesos (P30.00).
2. Amended CTD. An amended CTD may be issued for liabilities not shown in the CTD but known to the taxpayer as delinquent. The taxpayer submits a copy of the FAN, FLD or FDDA with a Sworn Declaration of No Protest Filed/Withdrawal of Protest, and the issuing office validates it.
3. Filing and payment. Applications are filed in triplicate with the RDO or LTD-Cebu or Davao where the taxpayer is registered, and large taxpayers (excise and regular) file with the LTCED in the National Office. The Acceptance Payment Form is endorsed and approved the same day if presented before the 12:00 noon cut-off, otherwise on the next working day.
4. Authority to Cancel Assessment. For final and executory FAN, FLD or FDDA cases, the ATCA is prepared within five (5) days from receipt of the weekly report and Tax Amnesty Returns (non-large taxpayers) or of the complete TAR (large taxpayers). No ATCA is issued for pending criminal cases if the liabilities are not covered by a FAN, FLD or FDDA.
5. Lifting of warrants and eCAR. Lifting orders on warrants and notices are based on the approved ATCA, provided the liabilities are included in the amnesty availment. If not all delinquent accounts are included, the warrants and notices are amended, and an eCAR for property transfer is prepared after the ATCA is issued.
6. Reports. TAR reports are submitted weekly, not later than Tuesday, covering Monday to Friday of the week. Consolidated monthly reports are due not later than the tenth (10th) day after the month closes.

Who is affected

• Taxpayers applying for Tax Amnesty on Delinquencies
• Large taxpayers
• Concerned BIR offices

Deadlines and effectivity

• Issued May 9, 2019
• CTD and ATCA each within five (5) days
• APF cut-off: 12:00 noon daily
• Data Entry Module deployed within ten (10) days from effectivity of the Order