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Delinquent accounts and assessments 40% of the B. Place of Filing – The Tax Amnesty Return and other documentary
A
All persons, whether natural or juridical, with internal revenue tax which have become final and executory basic tax assessed requirements shall be filed in the following BIR offices:
liabilities covering taxable year 2017 and prior years, may avail Tax cases subject of final and executory 50% of the
B Classification Place of Filing
of Tax Amnesty on Delinquencies within one (1) year from the judgment by the courts basic tax assessed
effectivity of Revenue Regulations (RR) No. 4-2019, under any of Non-Large Revenue District Office (RDO) where applicant-tax-
Pending criminal cases filed with the DOJ/ Taxpayers payer is registered
the following instances: Prosecutor’s Office or courts of tax evasion
60% of the
C and other criminal offenses under Chapter
A. Delinquent accounts as of the effectivity of RR No, 4-2019, basic tax assessed Large Taxpayers – Lager Taxpayers Division (LTD) Office where appli-
II of Title X and Section 275 of the Tax
including the following: Cebu or Davao cant-taxpayer is registered
Code, as amended
1. With application for compromise settlement either on Withholding agents who withheld taxes 100% of the
Large Taxpayers – Large Taxpayer Collection Enforcement Division
the basis of: (a) doubtful validity of the assessment or (b) D Excise and Regular (LTCED)
but failed to remit the same to the BIR basic tax assessed
financial incapacity of the taxpayer, whether the same was
denied by or still pending with the Regional Evaluation The tax amnesty rate of one hundred percent (100%) provided
Board or the National Evaluation Board, as the case may in letter (D) shall also apply in all cases of non-remittance of C. Procedures
be, on or before the effectivity of said Regulations; withholding taxes, even if the same fall under letters (A), (B) or (C).
Step 1. Secure the Certificate of Delinquencies/Tax Liabilities
2. Delinquent Withholding Tax Liabilities arising from non- In cases where the delinquent taxes have been the subject of
from the concerned BIR Office.* (see matrix at the back)
withholding of tax; application for compromise settlement pursuant to Section 204 of
the Tax Code, whether denied or pending, the amount of payment Step 2. Present the duly accomplished TAR made under oath
3. Delinquent Estate Tax liabilities. shall be based on the net amount as certified by the concerned and APF, together with other required documents, to
B. With pending criminal cases with the Department of Justice office following the procedure under Section 5(C) of RR No. 4-2019. the concerned RDO/LTD/LTCED for endorsement of the
(DOJ)/Prosecutor’s Office or the courts for tax evasion and other APF and pay the amnesty amount with the AABs or
criminal offenses under Chapter II of Title X and Section 275 of Manner of Availment of RCOs, whichever is applicable, by presenting the RDO/
the Tax Code, as amended, with or without assessments duly Tax Amnesty on Delinquencies LTD/LTCED-endorsed APF: Provided, that if no payment
issued; is required, the phrase “No Payment Required” shall be
A. Documentary Requirements indicated in the APF; and
C. With final and executory judgement by the courts on or before
1. Tax Amnesty Return (TAR) (BIR Form No. 2118-DA), completely Step 3. Submit/File to the RDO/LTD/LTCED where the taxpayer is
the effectivity of RR No. 4-2019; and
and accurately accomplished and made under oath; registered the duly accomplished TAR in 3 copies, made
D. Withholding Tax liabilities of withholding agents arising from under oath, together with the complete documentary
2. Acceptance Payment Form (APF) (BIR Form No.0621-DA) duly
their failure to remit withheld taxes. requirements and proof of payment which, in no case,
validated by the Authorized Agents Banks (AABs) or APF duly
stamped “Received” with accompanying bank deposit slip duly shall be beyond the one (1) year availment
validated by the concerned AABs or Revenue Official Receipt period. The taxpayer/applicant shall be
issued by the Revenue Collection Officers (RCOs); furnished with a copy (stamped
“Received”) of said TAR and APF.
3. Certificate of Tax Delinquencies/Tax Liabilities issued by
concerned BIR offices;
Scan the QR code
4. Copy of the Final Assessment Notice/Final Decision on a Disputed
to download the PDF
Assessment with details, in case the application is under Section
3(A)(2) of RR No. 4-2019/ or Preliminary Assessment Notice or
equivalent document if application is under Section 3(D).
Legal Division of the Regional Office or Litigation/Prosecution Division in the
jurisdiction of Revenue Region Nos. 5, 6, 7 and 8 (Caloocan, Manila, Quezon
REPUBLIC OF THE PHILIPPINES
Issuance of Authority to Cancel Assessment
National Office which handled the case – for taxpayer-applicants under the
National Office which handled the case – for taxpayer-applicants under the
jurisdiction of Revenue Regions (RRs) other than the RRs mentioned above
jurisdiction of Revenue Regions (RRs) other than the RRs mentioned above
BUREAU of INTERNAL REVENUE
availment.
*Concerned BIR Offices Where Taxpayers Can Secure Certificate of Deliquency
The tax delinquency of those who avail of the Tax Amnesty under
Litigation/Prosecution
RR No. 4-2019, upon full compliance with all the conditions set
Large Taxpayer
The taxpayer shall be immune from all suits or actions, including the
case
such relate to the internal revenue taxes for taxable years that are
agents arising from failure to remit
e-mail us at taxamnesty@bir.gov.ph.
Revenue Regulations No. 4-2019
Tax Amnesty
on Delinquencies
settlement
Courts