RR No. 15-2020: Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on Delinquencies

Key points

1. Extended availment period. Section 3 of RR No. 4-2019, as amended, is amended to extend the period to avail of the TAD until December 31, 2020. That date may be extended if circumstances warrant, such as country-wide economic or health reasons.
2. Step 1: Certificate of Delinquencies. The applicant gets the Certificate of Delinquencies/Tax Liabilities from the concerned BIR Office. The office issues it within three (3) working days from the request. If it cannot issue it, it must state the legal and factual basis for denial in writing.
3. Step 2: Endorsement and payment. The applicant presents the sworn Tax Amnesty Return (TAR) and the Acceptance of Payment Form (APF) with other documents to the RDO/LTD/LTCED for endorsement. The tax amnesty amount is then paid with the AABs or RCs. If only unpaid penalties for late filing or payment are involved, the APF states “no payment required”.
4. Endorsement time. The RDO/LTD/LTCED endorses the accomplished TAR and APF within one (1) working day from receipt of complete documents.
5. Step 3: Filing. The sworn TAR, complete documents and proof of payment are filed immediately in triplicate with the RDO/LTD/LTCED where the taxpayer is registered, never beyond the availment period. The applicant gets a copy of the TAR and APF stamped “received”. Availment is complete once all steps are done within the period.

Who is affected

• Taxpayer-applicants for Tax Amnesty on Delinquencies

Deadlines and effectivity

• Availment period until December 31, 2020, extendable if circumstances warrant
• Certificate of Delinquencies issued within three (3) working days from request
• Endorsement within one (1) working day from receipt of complete documents