Revenue Regulations
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No. of Issuance
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Subject Matter
|
Date of Issue
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| RR No. 17-2021 | Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act) (Published in Philippine Star on August 4, 2021) Digest | Full Text | Form 2118-EA | 2118-EA Guide | Form 0621-EA | Annex D |
August 3, 2021 |
| 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 |
June 19, 2020 |
| RR No. 11-2020 | Amends Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act) (Published in Manila Bulletin on May 2, 2020) Digest | Full Text |
April 30, 2020 |
| RR No. 5-2020 | Amends RR No. 4-2019 relative to the availment period for the Tax Amnesty on Delinquencies (Published in Manila Bulletin on March 24, 2020) Digest | Full Text |
March 23, 2020 |
| 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) Digest | Full Text | Annex A |Annex B| Guidelines | 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 |
April 8, 2019
|
Revenue Memorandum Circulars
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No. of Issuance
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Subject Matter
|
Date of Issue
|
| RMC No. 61-2020 | Further extends the deadline for availment of Tax Amnesty on Delinquencies under RR No. 4-2019, as amended by RR No. 5-2020 in relation with RMC No. 33-2020, RMC No. 38-2020 and RR No. 11-2020 Digest | Full Text |
June 15, 2020 |
| RMC No. 38-2020 | Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 until June 8, 2020 Digest | Full Text |
April 8, 2020 |
| RMC No. 33-2020 | Extends the deadline for availment of Tax Amnesty on Delinquencies from April 23, 2020 to May 23, 2020 Digest | Full Text |
March 24, 2020 |
| RMC No. 11-2020 | Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing Revenue Memorandum Circular No. 57-2019 Digest | Full Text |
February 6, 2020 |
| RMC No. 135-2019 | Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto Digest | Full Text |
December 11, 2019 |
| 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
|
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 |
|
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 |
Advisory on the availability of e-mail channel to receive queries/clarifications on the Tax Amnesty Act. more
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
- UPDATED Flyer on RR No. 6-2019 ( Estate Tax Amnesty per RA No. 11213, as amended by RA No. 11569). Flyer
- Flyer on RR No. 4-2019 (Tax Amnesty on Delinquencies 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
