RMC No. 135-2019: Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto

Key points

1. Basis of the amnesty. Under RA No. 11213, the amnesty amount is based on the basic tax assessed by the BIR, which should be final and executory. The exceptions are unremitted tax withheld and cases covered by a pending criminal case. A stop-filer case with no tax assessment does not qualify.
2. Cases without a final assessment. The amnesty can be availed if there is no final assessment and the liabilities relate to pending criminal cases for tax evasion and other offenses under Chapter II of Title X and Section 275 of the Tax Code, or to unremitted tax withheld. An assessment issued as of April 24, 2019, final or not, sets the basic tax.
3. Unremitted tax withheld. Liabilities from non-payment of tax declared per return do not qualify unless, before April 24, 2019, the BIR sent a letter to the withholding agent or a preliminary collection letter demanding the tax. Under RR No. 4-2019, a PAN/NIC or equivalent document issued on or before April 24, 2019, for 2017 and prior years, is enough.
4. Required procedures. Under RMO No. 23-2019, the Tax Amnesty Return (BIR Form No. 2118-DA) must be complete and under oath. The Acceptance Payment Form (BIR Form 0621-DA) must be endorsed by BIR officials. The Certificate of Tax Delinquencies is issued and signed only by the authorized BIR officer.
5. Scope and proof of availment. Immunity applies only to the tax type and taxable period in the TAR and paid under an approved APF. The Notice of Issuance of Authority to Cancel Assessment is issued within fifteen (15) calendar days from submission of the APF and TAR, otherwise the stamped received duplicates are sufficient proof.
6. Dealing with tax agents. BIR Revenue Officers deal only with taxpayers or their accredited tax agents. Taxpayers are advised to use agents on the List of Accredited Tax Agents posted on the BIR website, or bona fide tax lawyers.

Who is affected

• Taxpayers availing of the Tax Amnesty on Delinquencies
• Withholding agents with unremitted tax withheld
• BIR Revenue Officers

Deadlines and effectivity

• Assessment or demand documents issued on or before April 24, 2019
• Taxable periods 2017 and prior years for equivalent documents
• Notice of Issuance of Authority to Cancel Assessment: within fifteen (15) calendar days from submission of APF and TAR