RMC No. 135-2019
RMC No. 135-2019
RMC No. 135-2019
tEvENut
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BLTRLiU OF I}{TERTiAL FTE\,E}iUE
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RECORDS MGT, DIVISIOH
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Since the effectivity of Revenue Regulations (RR) No. 4-2019 on April 24,2019, the
Bureau continues to receive complaints from certairr taxpayers alleging'ileprivation of the tax
amnesty program on delinquencies due to the definition provided under RR No. 4-2019 an
"delinquent accounts", which in their opinion, limits the coverage of the said tax amnesty, since
the "stop-filer" cases and delinquent accounts arising from non-payment of self-declared tax
due were not considered "delinquent accounts" for pulposes ofthe implementation of Republic
Act (RA) No. 11213.
Such definition is aligned with the plovisions of the aforesaid RA No. 11213 which
expressly provides that the tax amnesty amount shall be based on the "basic tax assessed". This
simply means that there should be anlassessment of tax due made by the Bureau of Internal
Revenue (BIR), which should be finai and executory , except in case ot'unremitted tax withheld
and those'tovered by a pending criminal case. Thus, a "stop-{iler" case whicir rnerely pertains
to failure of the taxpayer to file the required retum is not qualified for tax amnesty in the
absence o{tax assessment, in aciciition, those tax iiabiiities arising tiom failure to pay in full
and non-payment of the tax due deciared per tax returns are not qualified for tax amnesty
unless, prior to Aprrl24,2A19, a letter to the withholding agent or preliminary coilection letter
derlending remittance/payhrent of taxes withheld but not remitted, as declared per return, was
sent i:.v the BIR.. These issues were clarified in the earlier leleasecl Revenue Memolandurn
CircularNo. 57-2019. particularly Question and Anslver items 9,70, 14 and 26, rvhich are
cluoted below:
(1) The tax liobilities {tre rela{ad lo llte penrlittg u"irninal cescs ttilh
llte DO./,/pt"oseculot"'s Offrce or the coLtt'1,\'.far lctx evctsiott ctnC ol he r
ct"itninal ojfbnses under'{'hcpler II o/ Title X snd Sectirsn 275 of'thc
Tax Code us zt?tencled: znd
(21 The /sx liabilities pertain lrs unrcmitlecl lax v'ilhhelcl b),
v,ithholding agents.
Q10. l4that would be the basis of the tax anmesly paviltent if the pending
crintinal chcu"ges o.f the taxpal,er as o.f April 24.2019 pertain to "failure to
obey sy117v7ron" bul the legul conrpl.aint does nal have assessntent of unpaid
basic tax?
-/'
Al0:"{Fherr o criminal chorge perlcrins to ".failure {o obey sLutttt?ot1 ".
the legal o.fficer requires the exantiner lo issne on ossessnrent bssed on
ba,g/ e',tide nce o!:tainsble. If ctn {;sse ,:;sntsn! hcts *!re cc$; !,.e 'J?? is:;iie cl G:;
o.f April 21, 2019, u,helher finol or no[, lhe ltosis of the lcx cu?tne,yry
woulcl be the bcrsic tax ])er sLtch clocumenl. Othetat,i,\e, lhe tctxltuver
cou/cl nol at,ail of the tcrx arutnes?, on cle/inqltency"
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l). Laller to the v,ithholcling ugenl demsnding lhe rctt?itlanca o.{ tax
t,t,ilhlteld basec{ on tlre {)ornnris,siorl on Auclit (CO.4S t^eporls',.for
those sultf e cl I o C'O.4 ctudil :
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Public hearings were condncted before the irnplernenting rules and regulations u,ere
approved by the Secretary of Finance and tlierefore, it sliould be enforced accordingly for the
efficient and orderly iurplernentation of the tax amnesq'progranr. Iu this regard. the following
procedures as prescribed under Revenue Mernorandum Order (RMO) No.23-2019 must be
strictly cornplied by all concerrred:
a. Tax Arnnesty Return (TAR) (BIR Forrn No. 2l l8-DA). cornpletely and accurately
accornplished and made under oath.
b. Acceptance Payrnent Forttr (APF) or BIR Fonr A62l -DA nrust be duh' endorsed
b), the concerned BIR Officials.
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autlrorized BIR ofhcer and not b,r, the taxpayer rtJho is availing of the tax amnesty.
In addition, the irnrnunity and privileges shall only apply to the particular tax type arld
taxable period as indicated in the TAR and paid under duly approved APF. Consequently, tax
liabilityiies for taxable period/s and/or tax type not included in the tax arnnesty application will
not be cancelled.
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in securing their services since those posing as accredited tax agents are providirlg wrong
inforrnation to the detriment of the taxpayers.
All intenral revenue officers. eniployees and others concerned are enjoined to give this
Circular a rvide publicity as possible.
tr CAE.SAR R. DLILAY
of Intenral revenue
Courrn issiorrer
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RECORDS MGT. DIVISIOH