Index for Tax Amnesty Act


Tax Amnesty Act

 


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Revenue Issuances

Revenue Regulations

No. of Issuance
Subject Matter
Date of Issue
RR No. 6-2019 Implements the provisions of Estate Tax Amnesty pursuant to the provisions of Republic Act No. 11213 (Tax Amnesty Act)
(Published in Malaya Business Insight on May 31, 2019)
DigestFull Text | Annex A |Annex BGuidelines | Annex C | Annex D
*Note: For Annex A, please use the updated version of the Deductions under RMC No. 103-2019
           For Annex B, please use the updated version of the ETAR under RMC No. 103-2019 
May 31, 2019
RR No. 4-2019
Implements the rules and regulations of the Tax Amnesty Act, providing for the guidelines on the processing of Tax Amnesty Application on Tax Delinquencies
(Published in Malaya Business Insight on April 9, 2019)
Digest | Full Text | Annex A | Annex B | Annex C
 April 8, 2019

Revenue Memorandum Circulars

No. of Issuance
Subject Matter
Date of Issue
RMC No. 103-2019 Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019
Digest | Full Text ETAR | Availment | Deductions | Guidelines
October 4, 2019
RMC No. 102-2019 Provides additional issues relative to the implementation of Estate Tax Amnesty pursuant to the provisions under Title II of Republic Act No. 11213 (Tax Amnesty Act)
Digest| Full Text
October 4, 2019
RMC No. 68-2019 Provides clarification on certain issues relative to Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act)
Digest |Full Text |Annex 
July 5, 2019
RMC No. 57-2019 Clarifies certain issues on Tax Amnesty on Delinquencies pursuant to the provisions of Tax Amnesty Act. 
Digest | Full Text 
May 31, 2019
RMC No. 26-2019 
Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte
February 26, 2019 

Revenue Memorandum Orders

No. of Issuance
Subject Matter
Date of Issue
RMO No. 33-2019 Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) as implemented by RR No. 6-2019 and issuance of the corresponding electronic Certificate Authorizing Registrations (eCARs)
Digest | Full Text | Annex A and B | Annex C
June 27, 2019
RMO No. 23-2019
Prescibes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D-E
 May 9, 2019 
RMO No. 19-2019 Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of RA No. 11213 (Tax Amnesty Act)
Digest | Full Text 
April 29, 2019

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Forms

Form No.
Form Title
2118-EA/Guidelines  Estate Tax Amnesty Return 
Allowable Deductions 
(Per RMC No. 103-2019)
Deductions for Estate Tax
0621-EA Acceptance Payment Form - EA
 2118-DA
Tax Amnesty Return on Delinquencies
0621-DA Acceptance Payment Form - DA

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Advisories

 Advisory on the availability of e-mail channel to receive queries/clarifications on the Tax Amnesty Act. more


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Announcements

 


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New Articles

Starting April 24, 2019 until April 24, 2020, qualified taxpayers with tax delinquencies are given the chance to clean their tax records and avoid facing possible criminal charges and stiff penalties through availment of the Tax Amnesty on Delinquencies being offered by the government under Republic Act (RA) No. 11213 (Tax Amnesty Act). more  

 


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Information Materials

  • Flyer on RR No. 4-2019 (Tax Amnesty on Delinquencies per Republic Act No. 11213). Flyer
  • Flyer on RR No. 6-2019 ( Estate Tax Amnesty per Republic Act No. 11213). Flyer
  • Poster on Estate Tax Amnesty (English). more
  • Poster on Estate Tax Amnesty (Tagalog). more 
  • Poster on Tax Amnesty on Delinquencies (English). more
  • Poster on Tax Amnesty on Delinquencies (Tagalog). more

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