Tax Alert No. 61 [Revenue Regulations (RR) No. 15-2020 dated 19 June 2020]

23 Jun 2020

Further Amendments to RR No. 4-2019, as amended, on Tax Amnesty on Delinquencies 

The Commissioner of Internal Revenue has issued RR No. 15-2020 to extend the period for the availment of the Tax Amnesty on Delinquencies (TAD) and the submission of the complete documentary requirements and proof of payment until 31 December 2020.

The procedure to avail of the TAD has been amended to include the following:

  1. The concerned BIR Office shall issue the Certificate of Delinquencies/Tax Liabilities within 3 working days from the date of request. In case of denial, the said BIR Office should state in writing the legal and factual basis thereof.
  2. The Revenue District Office/Large Taxpayers Division/Large Taxpayers Collection Enforcement Division shall endorse the duly accomplished Tax Amnesty Return and Acceptance Payment Form within 1 working day from receipt of complete documents.
  3. Availment of TAD is considered fully complied with only upon completion of all the steps within the period mentioned above.

You may access the full version of the regulations through the BIR website.

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Lyn Golez-Geronan

Tax Librarian, PwC Philippines

Tel: +63 (2) 8845 2728 Ext. 2054

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