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RMO No. 19-2019: Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of Republic Act No. 11213 ( Tax Amnesty Act)

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Summary

RMO No. 19-2019 creates Alphanumeric Tax Codes (ATCs) for the Tax Amnesty on Estate and Delinquencies under RA No. 11213 (Tax Amnesty Act).

Key points

  1. Estate Tax Amnesty. ATC MC320 applies at a tax rate of 6%. The BIR Forms are 0621-EA and 2118-EA.
  2. Tax Amnesty on Delinquencies. ATC MC330 applies at 40%, 50%, 60% or 100% of the basic tax assessed. The BIR Forms are 0621-DA and 2118-DA.
  3. Covered taxes. RA No. 11213 grants an amnesty on unpaid internal revenue taxes imposed by the national government for taxable year 2017 and prior years, covering estate tax, other internal revenue taxes and tax on delinquencies.

Deadlines and effectivity

  • Issued April 29, 2019
  • Amnesty covers taxable year 2017 and prior years

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.