Tax Alerts

Availment of Tax Amnesty on Delinquencies extended until December 31, 2020

(Revenue Regulations No. 15-2020 and Revenue Memorandum Circular 61-2020, June 26, 2020) 

This Tax Alert is issued to inform all concerned on the further extension of the deadline for availing of tax amnesty on delinquencies.  

Taxpayers, with internal revenue tax liabilities covering taxable year 2017 and prior years, may avail of Tax Amnesty of Delinquencies until December 31, 2020.  

To expedite the process of availing the tax amnesty, the following timelines were prescribed: 

  1. Issuance of Certificate of Delinquencies/ Tax Liabilities – Three (3) working days from the date of the request.  
  2. Endorsement of duly accomplished Tax Amnesty Return and Acceptance Payment Form – One (1) working day from receipt of complete documents. 

The availment of Tax Amnesty on Delinquencies shall be considered fully complied with upon completion of all the steps on or before December 31, 2020. 

The extension was made pursuant to Republic Act No. 11213 or The Bayanihan to Heal as One Act, which directed government offices to suspend deadlines for the duration of the community quarantine.