BIR problems RMO on Amnesty for Tax Delinquents

BIR problems RMO on Amnesty for Tax Delinquents

In our April 21 article, we mentioned Revenue Regulations (RR) 4-2019, the implementing policies and policies covering the Tax Amnesty on Delinquencies (TAD) below Republic Act 11213, the
“Tax Amnesty Act of 2019.” The rules took impact on April 24, 2019.

Under the TAD, any individual can also enjoy the advantages and privileges of the tax amnesty through paying the following tax amnesty charges:

– 40 percentage of the fundamental tax in instances of tax delinquencies and assessments that have emerge as very last and executory;

– 50 percent of the simple tax for instances situation to very last and executory judgment by way of the courts;

– 60 percent of the basic tax for ongoing tax evasion instances; and

– a hundred percentage of the basic tax for withholding marketers and their withholding tax liabilities.