Republic Act No. 11213

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10/24/24, 8:48 PM Republic Act No.

11213

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Seventeenth Congress
Third Regular Session

Begun and held in Metro Manila, on Monday, the twenty-third day of July, two thousand eighteen.

REPUBLIC ACT No. 11213

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

Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:

TITLE I
PRELIMINARY PROVISIONS

Section 1. Short Title. - This Act shall be known as the "Tax Amnesty Act".

Section 2. Declaration of Policy. - It is hereby declared the policy of the State to protect and enhance revenue
administration and collection, and make the country’s tax system more equitable, by simplifying the tax compliance
requirements. Towards this end, the State shall:

(a) Provide a one-time opportunity to settle estate tax obligations through an estate tax amnesty program that
will give reasonable tax relief to estates with deficiency estate taxes;

(b) Broaden the tax base by offering a general tax amnesty for all unpaid internal revenue taxes that will help
cleanse, organize, and improve the Bureau of Internal Revenue’s database;

(c) Enhance revenue collection by providing a tax amnesty on delinquencies that will minimize administrative
costs in pursuing tax cases and declog the dockets of the Bureau of Internal Revenue and the courts; and

(d) Provide a more equitable tax system by adopting a comprehensive tax reform program that will simplify
the requirements on tax amnesties with the use of simplified forms, and utilization of information technology in
broadening the tax base.

Section 3. Definition of Terms. - As used in this Act:

(a) Basic tax assessed refers to the latest amount of tax assessment issued by the Bureau of Internal
Revenue against the taxpayer, exclusive of interest, penalties, and surcharges.

(b) Net estate refers to the gross estate less all allowable deductions as provided in the National Internal
Revenue Code of 1997, as amended, or the applicable estate tax laws prevailing at the time of death of the
decedent;

(c) Net undeclared estate refers to the difference between the total net estate valued at the time of death and
the net estate previously declared with the Bureau of Internal Revenue, if any;

(d) Statement of Assets, Liabilities, and Networth refers to a declaration of the assets, liabilities, and networth.
as of December 31, 2017, as follows:

(1) Assets within or without the Philippines, whether real or personal, tangible or intangible, whether or
not used in trade or business: Provided, That property other than money shall be valued at the cost at
which the property was acquired: Provided, further That foreign currency assets and/or securities shall
be valued at the rate of exchange prevailing as of the date of the Statement of Assets, Liabilities, and
Net worth;

(2) All existing liabilities which are legitimate and enforceable, secured or unsecured, whether or not
incurred in trade or business; and

(3) The networth of the taxpayer, which shall be the difference between the total assets and total
liabilities.

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(e) Total asset refers to the amount of the aggregate assets whether within or without the Philippines, real or
personal, tangible or intangible, or ordinary or capital.

TITLE II
ESTATE TAX AMNESTY

Section 4. Coverage. - There is hereby authorized and granted a tax amnesty, hereinafter called Estate Tax
Amnesty, which shall cover the estate of decedents who died on or before December 31, 2017, with or without
assessments duly issued therefor, whose estate taxes have remained unpaid or have accrued as of December 31,
2017: Provided, however, That the Estate Tax Amnesty hereby authorized and granted shall not cover instances
enumerated under Section 9 hereof.

Section 5. Entitlement Under Estate Tax Amnesty. - Except for instances covered by Section 9 hereof, the estate
may enjoy the immunities and privileges of the Estate Tax Amnesty and pay an estate amnesty tax at the rate of six
percent (6%) based on the decedent’s total net estate at the time of death: Provided, That if an estate tax return was
previously filed with the Bureau of Internal Revenue, the estate tax rate of six percent (6%) shall be based on net
undeclared estate. The provisions of the National Internal Revenue Code of 1997, as amended, or the applicable
estate tax laws prevailing at the time of death of the decedent, on valuation, manner of computation, and other
related matters shall apply suppletorily, at the time of the entitlement: Provided, further, That if the allowable
deductions applicable at the time of death of the decedent exceed the value of the gross estate, the heirs,
executors, or administrators may avail of the benefits of tax amnesty under Title II of this Act, and pay the minimum
estate amnesty tax of Five thousand pesos (₱5,000).

Section 6. Availment of the Estate Tax Amnesty; When and Where to File and Pay. - The executor or administrator
of the estate, or if there is no executor or administrator appointed, the legal heirs, transferees or beneficiaries, who
wish to avail of the Estate Tax Amnesty shall, within two (2) years from the effectivity of the Implementing Rules and
Regulations of this Act, file with the Revenue District Office of the Bureau of Internal Revenue, which has jurisdiction
over the last residence of the decedent, a sworn Estate Tax Amnesty Return, in such forms as may be prescribed in
the Implementing Rules and Regulations. The payment of the amnesty tax shall be made at the time the Return is
filed: Provided, That for nonresident decedents, the Estate Tax Amnesty Return shall be filed and the corresponding
amnesty tax be paid at Revenue District Office No. 39, or any other Revenue District Office which shall be indicated
in the Implementing Rules and Regulations:

Provided, further, That if the estate involved has properties which are still in the name of another decedent or donor,
the present holder, heirs, executors or administrators thereof shall only file one (1) Estate Tax Amnesty Return and
pay the corresponding estate amnesty tax thereon based on the total net estate at the time of death of the last
decedent covering all accrued taxes under the National Internal Revenue Code of 1997, as amended, arising from
the transfer of such estate from all prior decedents or donors through which the property or properties comprising
the estate shall pass:

Provided, furthermore, That the appropriate Revenue District Officer shall issue and endorse an acceptance
payment form, in such form as may be prescribed in the Implementing Rules and Regulations of this Act for the
authorized agent bank, or in the absence thereof, the revenue collection agent or municipal treasurer concerned, to
accept the tax amnesty payment. Proof of settlement of the estate, whether judicial or extrajudicial, shall likewise be
attached to said Return in order to verify the mode of transfer and the proper recipients:

Provided, finally, That the avaiiment of the Estate Tax Amnesty and the issuance of the corresponding Acceptance
Payment Form do not imply any admission of criminal, civil or administrative liability on the part of the availing
estate.

Section 7. Presumption of Correctness of the Estate Tax Amnesty Returns. - The Estate Tax Amnesty Returns shall
be conclusively presumed as true, correct, and final upon filing thereof, and shall be deemed complete upon full
payment of the amount due.

The Acceptance Payment Form, and the Estate Tax Amnesty Return shall be submitted to the Revenue District
Office after complete payment. The completion of these requirements shall be deemed full compliance with the
provisions of this Act. A Certificate of Avaiiment of the Estate Tax Amnesty shall be issued by the Bureau of Internal
Revenue within fifteen (15) calendar days from submission to the Bureau of Internal Revenue of the Acceptance
Payment Form and the Estate Tax Amnesty Return. Otherwise, the duplicate copies of the Acceptance Payment
Form, stamped as received, and the Estate Tax Amnesty Return shall be deemed as sufficient proof of avaiiment.

Section 8. Immunities and Privileges. - Estates covered by the Estate Tax Amnesty, which have fully complied with
all the conditions set forth in this Act, including the payment of the estate amnesty tax shall be immune from the
payment of all estate taxes, as well as any increments and additions thereto, arising from the failure to pay any and
all estate taxes for taxable year 2017 and prior years, and from all appurtenant civil, criminal, and administrative
cases and penalties under the National Internal Revenue Code of 1997, as amended.

Without prejudice to compliance with applicable laws on succession as a mode of transfer, the Bureau of Internal
Revenue, in coordination with the applicable regulatory agencies, shall set up a system enabling the transfer of title
over properties to heirs and/or beneficiaries and cash withdrawals from the bank accounts of the decedent, -when
applicable.

Upon full compliance with all the conditions set forth in this Title and payment of the corresponding estate amnesty
tax, the tax amnesty granted under this Title shall become final and irrevocable.
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Section 9. Exceptions. - The Estate Tax Amnesty under Title II of this Act shall not extend to estate tax cases which
shall have become final and executory and to properties involved in cases pending in appropriate courts:

(a) Falling under the jurisdiction of the Presidential Commission on Good Government;

(b) Involving unexplained or unlawfully acquired wealth under Republic Act No. 3019, otherwise known as the
Anti-Graft and Corrupt Practices Act, and Republic Act No. 7080 or An Act Defining and Penalizing the Crime
of Plunder;

(c) Involving violations of Republic Act No. 9160, otherwise known as the Anti-Money Laundering Act, as
amended;

(d) Involving tax evasion and other criminal offenses under Chapter II of Title X of the National Internal
Revenue Code of 1997, as amended; and

(e) Involving felonies of frauds, illegal exactions and transactions, and malversation of public funds and
property under Chapters III and IV of Title VII of the Revised Penal Code.

TITLE III
GENERAL TAX AMNESTY

Section 10. Coverage. - There is hereby authorized and granted a tax amnesty, hereinafter called General Tax
Amnesty, which, shall cover all national internal revenue taxes such as, but not limited to, income tax, withholding
tax, capital gains tax. donor’s tax, value-added tax, other percentage taxes, excise tax and documentary stamp tax
collected by the Bureau of Internal Revenue, including value-added tax and excise taxes collected by the Bureau of
Customs for taxable year 2017 and prior years, with or without assessments duly issued therefor, that have
remained unpaid: Provided, however, That the General Tax Amnesty hereby authorized and granted shall not cover
persons or cases enumerated under Section 16 and Title IV hereof.

Section 11. Entitlement Under the General Tax Amnesty. - Except for the instances covered in Section 16 hereof,
any person, whether natural or juridical, may enjoy the immunities and privileges of the General Tax Amnesty by
paying, at the taxpayers option, an amnesty tax at:

(i) the rate of two percent (2%) based on the taxpayer’s total assets as of December 31,2017, as declared in
the Statement of Total Assets; or

(ii) based on the taxpayer’s total networth as of December 31, 2017, as declared in the Statement of Assets,
Liabilities, and Networth filed pursuant to Section 12 hereof and in accordance with the following schedule of
amnesty tax rates and minimum amnesty tax payments required:

(a) Individual (whether resident or nonresident citizens, including resident or nonresident aliens), Trusts
and Estates………5% or ₱75,000, whichever is higher.

(b) Corporations

(1) With subscribed capital of above ₱50 million………5% or ₱1,000,000, whichever is higher.

(2) With subscribed capital of above ₱20 million up to ₱50 million………5% or ₱500,000,
whichever is higher.

(3) With subscribed capital of ₱5 million up to ₱20 million………5% or ₱250,000, whichever is


higher.

(4) With subscribed capital of below ₱5 million………5% or ₱100,000, whichever is higher.

(c) Other juridical entities, including, but not limited to, cooperatives and foundations, that have become
taxable as of December 31, 2017………5% or ₱75,000, whichever is higher:

Provided, That if the taxpayer opts to pay the amnesty tax based on total networth and the computed networth is
negative, the taxpayer may still avail of the benefits of tax amnesty under this Title, and pay the minimum amnesty
tax.

Section 12. Availment of the General Tax Amnesty; When and. Where to File and Pay. - Any person, natural or
juridical, who wishes to avail of the General Tax Amnesty shall, within one (1) year from the effectivity of the
Implementing Rules and Regulations, file with the appropriate office of the Bureau of Internal Revenue, which has
jurisdiction over the taxpayer, a sworn General Tax Amnesty Return accompanied by a notarized Statement of Total
Assets or notarized Statement of Asssets, Liabilities, and Networth, as the case maybe, as of December 31, 2017.
The payment of the amnesty tax shall be made at the time the Return is filed:

Provided, That the Revenue District Officer shall issue and endorse an Acceptance Payment Form, in such form as
may be prescribed in the Implementing Rules and Regulations of this Act authorizing the authorized agent bank, or
in the absence thereof, the revenue collection agent or municipal treasurer concerned, to accept the amnesty tax
payment:

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Provided, further, That the availment of the General Tax Amnesty and the issuance of the corresponding Acceptance
Payment Form do not imply any admission of criminal, civil or administrative liability on the part of the availing
taxpayer:

Provided, furthermore, That if the tax amnesty is availed based on the period indicated hereunder, the taxpayer shall
be entitled to the corresponding reduction in the total amnesty tax due:

(a) If paid on or before the end of the third calendar month from the effectivity of the Implementing Rules and
Regulations………20%;

(b) If paid after the end of the third calendar month until the end of the sixth calendar month from the
effectivity of the Implementing Rules and Regulations………15%; and

(c) If paid after the end of the sixth calendar month until the end of the ninth calendar month from the
effectivity of the Implementing Rules and Regulations………10%.

Section 13. Contents of the Statement of Total Assets and. Statement of Assets, Liabilities, and Networth. -

(A) The Statement of Total Assets shall contain a declaration of the total assets as of December 31, 2017, as
follows:

(1) Assets within or without the Philippines, whether real or personal, tangible or intangible, whether or
not used in trade or business:

(a) Real properties shall be accompanied by a description of their classification, exact location,
and valued at acquisition cost, if acquired by purchase, or the zonal valuation or fair market
value as shown in the schedule of values of the provincial, city or municipal assessors at the
time of inheritance or donation, whichever is higher, if acquired through inheritance or donation;

(b) Personal properties other than money, shall be accompanied by a specific description of the
kind and number of assets (e.g. automobiles, shares of stock, etc.) or other investments,
indicating the acquisition cost less the accumulated depreciation or amortization, or the
corresponding book value for shares of stock, in proper cases, if acquired by purchase, or the
fair market price or value at the date of the Statement of Total Assets, if acquired through
inheritance or donation;

(c) Assets denominated in foreign currency shall be converted into the corresponding Philippine
currency equivalent, at the rate of exchange prevailing as of the date of the Statement of Total
Assets; and

(d) Cash on hand and in bank in peso as of the date of the Statement of Total Assets, as well as
cash on hand and in bank in foreign currency, converted to Philippine peso at the rate of
exchange prevailing as of the date of the Statement of Total Assets.

(B) The Statement of Assets, Liabilities, and Networth shall contain a true and complete declaration of assets,
liabilities, and networth of the taxpayer as of December 31, 2017, as follows:

(1) Assets within or without the Philippines, whether real or personal, tangible or intangible, whether or
not used in trade or business:

(a) Real properties shall be accompanied by a description of their classification, exact location,
and valued at acquisition cost, if acquired by purchase, or the zonal valuation or fair market
value as shown in the schedule of values of the provincial, city or municipal assessors, at the
time of inheritance or donation, whichever is higher, if acquired through inheritance or donation;

(b) Personal properties other than money, shall be accompanied by a specific description of the
kind and number of assets (e.g. automobiles, shares of stock, etc.) or other investments,
indicating the acquisition cost less the accumulated depreciation or amortization, or the
corresponding book value for shares of stock, in proper cases, if acquired by purchase, or the
fair market price or value at the date of the Statement of Assets, Liabilities, and Networth, if
acquired through inheritance or donation;

(c) Assets denominated in foreign currency shall be converted into the corresponding Philippine
currency equivalent, at the rate of exchange prevailing as of the date of the Statement of Assets,
Liabilities, and Networth; and

(d) Cash on hand and in bank in peso as of the date of the Statement of Assets, Liabilities, and
Networth, as well as cash on hand and in bank in foreign currency, converted to Philippine peso
at the rate of exchange prevailing as of the date of the Statement of Assets, Liabilities, and
Networth.

(2) All existing liabilities, which are legitimate and enforceable, secured or unsecured, whether or not
incurred in trade or business, disclosing or indicating clearly the name and address of the creditor and
the amount of the corresponding Lability.

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(3) The total networth of the taxpayer, which shall be the difference between the total assets and total
liabilities.

Section 14. Presumption of Correctness of the Statement of Total Assets, and Statement of Assets, Liabilities, and
Networth. - The Statement of Total Assets or the Statement of Assets, Liabilities, and Networth, filed at the option of
the taxpayer, shall be conclusively presumed as true, correct, and final upon filing thereof, and shall be deemed
complete upon full payment of the amount due.

The Acceptance Payment Form, and the General Tax Amnesty Return shall be submitted to the Revenue District
Office after complete payment. The completion of these requirements shall be deemed full compliance with the
provisions of this Act. A Certificate of Availment of the General Tax Amnesty shall be issued by the Bureau of Internal
Revenue within fifteen (15) calendar days from submission to the Bureau of Internal Revenue of the Acceptance
Payment Form and the General Tax Amnesty Return. Otherwise, the duplicate copies, stamped as received, of the
Acceptance Payment Form, and the General Tax Amnesty Return shall be deemed as sufficient proof of availment.

Section 15. Immunities and Privileges. - Those who avail of the General Tax Amnesty and have fully complied with
all the conditions set forth in this Act and upon payment of the amnesty tax shall be entitled to the following
immunities and privileges:

(a) With respect to the years covered by the tax amnesty, the taxpayer shall be immune from the payment of
taxes, as well as additions thereto, and from all appurtenant civil, criminal, and administrative cases and
penalties under the National Internal Revenue Code of 1997, as amended, arising from the failure to pay any
and all internal revenue taxes for taxable year 2017 and prior years and from such other investigations or
suits insofar as they relate to the assets, liabilities, networth, and internal revenue taxes that are subject of the
tax amnesty.

(b) Any information or data contained in, derived from or provided by a taxpayer in the Tax Amnesty Return,
Statement of Total Assets or Statement of Assets, Liabilities, and Networth, as the case may be, and
appurtenant documents shall be confidential in nature and shall not be used in any investigation or
prosecution before any judicial, quasi-judicial, and administrative bodies. However, the taxpayer may use this
as a defense, whenever appropriate, in cases brought against the taxpayer.

(c) The books of accounts and other records of the taxpayer for the years covered by the tax amnesty availed
of shall not be examined by the Bureau of Internal Revenue: Provided, That the Commissioner of Internal
Revenue may authorize in writing the examination of the said books of accounts and other records to verify
the validity or correctness of a claim for any tax refund, tax credit (other than refund or credit of taxes withheld
on wages), tax incentives, and/or exemptions under existing laws.

All these immunities and privileges shall not apply when the taxpayer failed to file a General Tax Amnesty Return
and a Statement of Total Assets, or Statement of Assets, Liabilities, and Networth, as the case may be.

Upon full compliance with all the conditions set forth in this Title and payment of the corresponding general amnesty
tax, the tax amnesty granted under this Title shall become final and irrevocable.

Section 16. Exceptions. - The General Tax Amnesty under this Act shall not extend to the following:

(a) Withholding tax agents who withheld taxes but failed to remit the same to the Bureau of Internal Revenue:

(b) Taxpayers with cases pending in appropriate courts involving:

(1) Those that fall under the jurisdiction of the Presidential Commission on Good Government;

(2) Unexplained or unlawfully acquired wealth under Republic Act No. 3019, otherwise known as the
Anti-Graft and Corrupt Practices Act, and Republic Act No. 7080 or An Act Defining and Penalizing the
Crime of Plunder;

(3) Violations of Republic Act No. 9160, otherwise known as the Anti-Money Laundering Act, as
amended;

(4) Tax evasion and other criminal offenses under Chapter II of Title X of the National Internal Revenue
Code of 1997, as amended; and

(5) Felonies of frauds, illegal exactions and transactions, and malversation of public funds and property
under Chapters III and IV of Title VTI of the Revised Penal Code;

(c) Tax cases that have become final and executory; and

(d) Delinquencies and assessments that have become final and executory.

TITLE IV
TAX AMNESTY ON DELINQUENCIES

Section 17. Coverage. - There is hereby authorized and granted a tax amnesty herein called the Tax Amnesty on
Delinquencies, which shall cover all national internal revenue taxes such as, but not limited to, income tax,
withholding tax, capital gains tax, donor’s tax, value-added tax, other percentage taxes, excise tax and documentary
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stamp tax collected by the Bureau of Internal Revenue, including value-added tax and excise taxes collected by the
Bureau of Customs for taxable year 2017 and prior years.

For purposes of this Act, the Tax Amnesty on Delinquencies may be availed of in the following instances:

(a) Delinquencies and assessments, which have become final and executory, including delinquent tax
account, where the application for compromise has been requested on the basis of: (1) doubtful validity of the
assessment; or (2) financial incapacity of the taxpayer, but the same was denied by the Regional Evaluation
Board or the National Evaluation Board, as the case may be, on or before the Implementing Rules and
Regulations take effect;

(b) Pending criminal cases with the Department of Justice or the courts for tax evasion and other criminal
offenses under Chapter II of Title X and Section 275 of the National Internal Revenue Code of 1997, as
amended, with or without assessments duly issued;

(c) Tax cases subject of final and executory judgment by the courts on or before the Implementing Rules and
Regulations take effect; and

(d) Withholding tax agents who withheld taxes but failed to remit the same to the Bureau of Internal Revenue.

Section 18. Entitlement of Tax Amnesty on Delinquencies. - Any person may enjoy the immunities and privileges of
the Tax Amnesty on Delinquencies and pay the following tax amnesty rates:

(a) Delinquencies and assessments which have become final and executory……… 40% of the basic tax
assessed;

(b) Tax cases subject of final and executory judgment by the courts……… 50% of the basic tax assessed;

(c) Pending criminal cases with criminal information filed with the Department of Justice or the courts for tax
evasion and other criminal offenses under Chapter II of Title X and Section 275 of the National Internal
Revenue Code of 1997, as amended, with assessments duly issued and otherwise excluded in Titles II and III
hereof……… 60% of the basic tax assessed; and

(d) Withholding agents who withheld taxes but failed to remit the same to the Bureau of Internal
Revenue……… 100% of the basic tax assessed. 1âwphi1

Section 19. Availment of the Tax Amnesty on Delinquencies; When and Where to File and Pay. - Any person,
natural or juridical, who wishes to avail of the Tax Amnesty on Delinquencies shall, within one (1) year from the
effectivity of the Implementing Rules and Regulations of this Act, file with the appropriate office of the Bureau of
Internal Revenue, which has jurisdiction over the residence or principal place of business of the taxpayer, a sworn
Tax Amnesty on Delinquencies Return accompanied by a Certification of Delinquency. The payment of the amnesty
tax shall be made at the time the Return is filed:

Provided, That the Revenue District Officer shall issue and endorse an Acceptance Payment Form, in such form as
may be prescribed in the Implementing Rules and Regulations of this Act authorizing the authorized agent bank, or
in the absence thereof, the revenue collection agent or municipal treasurer concerned, to accept the amnesty tax
payment:

Provided, further, That the availment of the Tax Amnesty on Delinquencies and the issuance of the corresponding
Acceptance Payment Form do not imply any admission of criminal, civil or administrative liability on the part of the
availing taxpayer.

Section 20. Immunities and Privileges. - The tax delinquency of those who avail of the Tax Amnesty on
Delinquencies and have fully complied with all the conditions set forth in this Act and upon payment of the amnesty
tax shall be considered settled and the criminal case under Section 18(c) and its corresponding civil or
administrative case, if applicable, be terminated, and the taxpayer shall be immune from all suits or actions,
including the payment of said delinquency or assessment, as well as additions thereto, and from all appurtenant
civil, criminal, and administrative cases, and penalties under the National Internal Revenue Code of 1997, as
amended, as such relate to the taxpayer’s assets, liabilities, networth, and internal revenue taxes that are subject of
the tax amnesty, and from such other investigations or suits insofar as they relate to the assets, liabilities, networth
and internal revenue taxes that are subject of the tax amnesty: Provided, That any notices of levy, attachments
and/or warrants of garnishment issued against the taxpayer shall be set aside pursuant to a lifting of notice of
levy/garnishment duly issued by the Bureau of Internal Revenue or its authorized representative: Provided, further,
That the Authority to Cancel Assessment shall be issued by the Bureau of Internal Revenue in favor of the taxpayer
availing of the Tax Amnesty on Delinquencies within fifteen (15) calendar days from submission to the Bureau of
Internal Revenue of the Acceptance Payment Form and the Tax Amnesty on Delinquencies Return. Otherwise, the
duplicate copies, stamped as received, of the Acceptance Payment Form, and the Tax Amnesty on Delinquencies
Return shall be deemed as sufficient proof of availment: Provided, furthermore, That the Tax Amnesty on
Delinquencies Return and the Acceptance Payment Form shall be submitted to the Revenue District Office after
complete payment. The completion of these requirements shall be deemed full compliance with the provisions of
this Act.

Upon full compliance with all the conditions set forth in this Title and payment of the corresponding tax on
delinquency, the tax amnesty granted under this Title shall become final and irrevocable.

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TITLE V
CONFIDENTIALITY AND NON-USE OF INFORMATION AND DATA, AND AMENDMENT TO THE STATEMENT
OF TOTAL ASSETS AND STATEMENT OF ASSETS, LIABILITIES, AND NETWORTH

Section 21. Confidentiality and Non-use of Information and Data in the Statement of Total Assets and Statement of
Assets, Liabilities, and Networth. - Any information or data contained in, derived from or provided by a taxpayer in
the Tax A_mnesty Return, Statement of Total Assets or Statement of Assets, Liabilities, and Networth, as the case
may be and appurtenant documents shall be confidential in nature and shall not be used in any investigation or
prosecution before any judicial, quasijudicial, and administrative bodies.

Any statement of assets, liabilities, and networth, financial statements, information sheets, and any such other
statements or disclosures that may have been previously submitted by the taxpayer as required by existing laws are
deemed to have been amended by the Tax Amnesty Return and/or the Statement of Total Assets or Statement of
Assets, Liabilities, and Networth., as the case may be, filed under this Act and may not be the subject of any
investigation or prosecution or be used in any investigation or prosecution before any judicial, quasi-judicial, and
administrative bodies.

TITLE VI
GENERAL PROVISIONS

Section 22. Information Management System. - For purposes of enhancing revenue administration, revenue
collection and policy formulation, the Department of Finance, in coordination with the Bureau of Internal Revenue,
Land Registration Authority, Department of Trade and Industry, Securities and Exchange Commission, Land
Transportation Office, and other agencies concerned, shall institute an Information Management Program for the
effective use of information declared or obtained from the Tax Amnesty Returns and Statements of Total Assets or
Statements of Assets, Liabilities, and Networth, as the case may be, required to be filed under this Act.

All the statements and returns required under this Act shall be filed and processed separately from all other records
of the Bureau of Internal Revenue in accordance with the Implementing Rules and Regulations of this Act.

If the data requirements consist of information found in the income tax return of taxpayers, the requirements under
Section 71 of the National Internal Revenue Code of 1997, as amended, shall still be complied with. The Information
Management System shall also comply with the provisions of Republic Act No. 10173, otherwise known as the
"Data Privacy Act" and such other law’s relating to confidentiality of information.

Section 23. Disposition of Proceeds from the Tax Amnesty. - An amount equivalent to Five hundred million pesos
(₱500,000,000) of the collection from the tax amnesty herein granted shall accrue to the Department of Finance and
shall be used exclusively for purposes of establishing tax database under Section 22 of this Act.

Any excess shall be allocated to augment the appropriations needed for the social mitigating measures and the
Build Build Build infrastructure projects as provided under Section 82 of Republic Act No. 10963, otherwise known
as the "Tax Reform for Acceleration and Inclusion (TRAIN)" Act.

TITLE VII
OFFENSES AND PENALTIES

Section 24. Section 270 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to
read as follows:

"Section 270. Unlawful Divulgence of Information. - Except as provided in Sections 6(F) and 71 of this
Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of Internal
Revenue who divulges to any person or makes known in any other manner than may be provided by
law information regarding the business, income, or estate of any taxpayer, the secrets, operation, style
or work, or apparatus of any manufacturer or producer, or confidential information regarding the
business of any taxpayer, knowledge of which was acquired by him in the discharge of his official
duties, shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty
thousand pesos (₱50,000) but not more than One hundred thousand pesos (₱100,000), or suffer
imprisonment of not less than two (2) years but not more than five (5) years, or both.

"Any officer or employee of the Bureau of Internal Revenue who divulges or makes known in any other
manner to any person other than the requesting foreign tax authority information obtained from banks
and financial institutions pursuant to Section 6(F), knowledge or information acquired by him in the
discharge of his official duties, shall, upon conviction, be punished by a fine of not less than Five
hundred thousand pesos (₱500,000) but not more than One million pesos (₱1,000,000), or suffer
imprisonment of not less than two (2) years but not more than five (5) years, or both."

Section 25. Unlawful Divulgence of Tax Amnesty Return and Appurtenant Documents. - It shall be unlawful for any
person having knowledge of the Tax Amnesty Return and appurtenant documents, to disclose any information
relative thereto, and any violation hereof shall be penalized a fine of One hundred fifty thousand pesos (₱150,000)
and imprisonment of not less than six (6) years but not more than ten (10) years: Provided, That if the offender is an
officer or employee of the Bureau of Internal Revenue or any government entity, the penalties under Section 270 of
the National Internal Revenue Code of 1997, as amended, shall apply: Provided, further, That the offender shall
likewise suffer an additional penalty of perpetual disqualification to hold public office.

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10/24/24, 8:48 PM Republic Act No. 11213
TITLE VIII
CONGRESSIONAL OVERSIGHT COMMITTEE AND FINAL PROVISIONS

Section 26. Report to Oversight Committee. - The Commissioner shall submit to the Oversight Committee referred
to in Section 290 of the National Internal Revenue Code of 1997, as amended, through the Chairpersons of the
Committee on Ways and Means of the Senate of the Philippines and the House of Representatives, a detailed
report on the implementation of this Act within six (6) months after the two (2)-year period of availment of the Estate
Tax Amnesty and one (l)-year period of availment of the General Tax Amnesty and Tax Amnesty on Delinquencies.

Section 27. Implementing Rules and Regulations. - The Secretary of Finance shall, in coordination with the
Commissioner of Internal Revenue, promulgate and publish the necessary rules and regulations of this Act within
ninety (90) days from its effectivity.

The failure of the Secretary of Finance to promulgate the said rules and regulations shall not prevent the
implementation of this Act upon its effectivity.

Section 28. Separability Clause. - If any provision of this Act is subsequently declared invalid or unconstitutional, the
other provisions hereof which are not affected thereby shall remain in full force and effect.

Section 29. Repealing Clause. - All other laws, acts, presidential decrees, rules and regulations or parts thereof
inconsistent with the provisions of this Act are hereby expressly repealed, amended or modified accordingly.

Section 30. Effectivity. - This Act shall take effect fifteen (15) days after its complete publication in the Official
Gazette or in at least one (1) newspaper of general circulation.

Approved,

VICENTE C. SOTTO III


President of the Senate

GLORIA MACAPAGAL-ARROYO
Speaker of the House of Representatives

This Act which is a consolidation of House Bills Numbered 4814 and 8554, and Senate Bill No. 2059 was passed by
the House of Representatives and the Senate on December 12, 2018 and December 13, 2018, respectively.

MYRA MARIE D. VILLARICA


Secretary of the Senate

DANTE ROBERTO P. MALING


Acting Secretary General
House of Representatives

Approved: February 14, 2019

(Sgd.) RODRIGO ROA DUTERTE


President of the Philippines

The Lawphil Project - Arellano Law Foundation

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