Published On: Wed, May 1st, 2019

How do I avail of the tax amnesty on delinquencies?

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The Philippine Tax Whiz discusses the process for the tax amnesty on delinquencies, including the forms to use

Published 2:00 PM, May 01, 2019

Updated 2:00 PM, May 01, 2019

The Tax Amnesty Act was passed last February, but I have not heard about its implementation yet. Can taxpayers already avail of it now?

Assuming your situation is listed in the cases covered, then yes, you can already avail of the tax amnesty on delinquencies. The Bureau of Internal Revenue (BIR) has already released the implementing rules and regulations for the Tax Amnesty Act. Revenue Regulations (RR) No. 4-2019 defines every case covered by the amnesty, the forms to use, and how to avail of it.

While the law already states which cases are covered, RR No. 4-2019 is more specific. For the purpose of the amnesty, a delinquent account is defined as failure to pay the tax due arising from a BIR audit. The cases covered by the amnesty are delinquent accounts, pending criminal cases, cases with final and executory judgments, and withholding tax cases.

Keep in mind that you can only avail of it within one year from the effectivity of RR No. 4-2019. Considering you will still have to submit certain documents, you may want to start preparing for the availment of the tax amnesty now.

How can I avail of the tax amnesty on delinquencies? Where do I go and which forms will be needed from me?

First, you will need to secure the Certificate of Delinquencies/Tax Liabilities from the concerned BIR office. This could be with the Revenue District Office (RDO), the Legal Divisions of the Regional Office, or even the Large Taxpayers Service.

Nature of Tax Liability Large Taxpayer Non-Large Taxpayer
Delinquent tax cases Large Taxpayers Division or Large Taxpayers Collection Enforcement Division Regional Collection Division (for those under Revenue Regions 5, 6, 7, and 8) or Revenue District Office
Tax cases subject of final and executory judgment Litigation/Prosecution Division of the National Office Legal Division of the Regional Office or Litigation/Prosecution Division in the National Office
Pending criminal cases Prosecution Division of the National Office Legal Division of the Regional Office or Litigation/Prosecution Division in the National Office

Then, you will need to submit a Tax Amnesty Return and the Acceptance Payment Form (APF) for endorsement of the APF. Once you have paid the amnesty, you can submit all the required documents with the concerned RDO.

Once submitted, the Notice of Issuance to Cancel Assessment (NIATCA) shall be issued by the BIR within 15 calendar days. This shall then be considered sufficient proof of availment of the tax amnesty.

So, what’s next after the amnesty? Taxpayers need to take care of their tax compliance as the expenses can blow up.

By avoiding penalties and delinquencies, you can lower your taxes due or expenses. Learning about tax compliance is a viable way of doing so. You can do this by attending the Tax Whiz Academy’s tax seminars, exclusive tax coaching, or even the free Tax Hub Talks held every month.

For more questions, you can reach us at consult@acg.ph or (02) 622-7720. – Rappler.com

Mon Abrea, popularly known as the Philippine Tax Whiz, is one of the 2017 Outstanding Persons of the World, a Move Awards 2016 Digital Mover, one of the 2015 The Outstanding Young Men of the Philippines (TOYM), an Asia CEO Young Leader of the Year, and founding president of the Asian Consulting Group (ACG) as well as the Center for Strategic Reforms of the Philippines (CSR Philippines). Assisting him in his column is JM Miñano, communications associate of ACG. He graduated with a bachelor’s degree in Communication Arts from the University of the Philippines Los Baños.

For inquiries, you may email consult@acg.ph or visit www.acg.ph for tax-related concerns.

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