Summary
RMC No. 11-2020, issued February 6, 2020, further clarifies issues on the Tax Amnesty on Delinquencies, amending and supplementing RMC No. 57-2019.
Key points
- Withdrawn protests and appeals. Liabilities under a timely protested FAN/FLD or appealed FDDA are delinquent accounts qualified for amnesty if the protest or appeal is withdrawn on or before April 23, 2020. The account must pertain to taxable year 2017 and prior years.
- Effect and receipt date. Withdrawal is treated as if no protest or appeal was filed, so the assessment became final and executory when the 30-day period from receipt lapsed. The FAN/FLD or FDDA must have been received at the latest on March 25, 2019 to be delinquent on or before April 24, 2019.
- Completion of availment. Availment is complete on filing the Tax Amnesty Return (TAR) with complete documents within the one-year availment period. Taxpayers with a Certificate of Tax Delinquencies and endorsed Acceptance Payment Form who paid on April 23, 2020, the last day, get an extra 30 days to submit the documents.
- Invalid protests or appeals. A protest or appeal is invalid if filed beyond 30 days from receipt, or if the protest was not filed with the authorized representative of the CIR who signed the FAN/FLD. It is also invalid if the FDDA appeal was not filed with the Office of CIR, if it fails to state the applicable law, rules or jurisprudence, or if a reinvestigation request does not specify the new evidence.
- Consequence. An invalid protest or appeal does not stop the 30-day period. The assessment becomes final and executory after that period, counted from receipt of the FAN/FLD or FDDA.
Who is affected
- Taxpayers with delinquent accounts for taxable year 2017 and prior years
- Taxpayers who withdrew protests or appeals
Deadlines and effectivity
- Withdrawal of protest or appeal: on or before April 23, 2020
- FAN/FLD or FDDA received at the latest on March 25, 2019
- Extra 30 days to submit documents for those who paid on April 23, 2020
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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