June 6, 2023

The Department of Finance has extended to Dec. 31 the deadline on availing of the tax amnesty for delinquencies under Republic Act 11213, and ensuring the timely processing of such applications by the relevant Bureau of Internal Revenue offices.

This was contained in Revenue Regulations 15-2020, issued to implement a provision in RA 11469 or the Bayanihan to Heal as One Act allowing the extension of statutory deadlines and timelines to ease the burden on taxpayers following the imposition since middle of March of community quarantines nationwide in a government bid to contain the spread of the Covid-19.

The extended deadline intends to give taxpayers ample time to settle their tax delinquencies while allowing the BIR to increase its collection from the new tax amnesty program.

The regulation also provides deadlines for BIR offices to process the documentary requirements needed to avail of the tax amnesty. 

The certificate of delinquencies/tax liabilities must now be issued or denied with a legal and factual basis by concerned BIR offices within three working days from the submission date of the request. 

The completed amnesty application and return must be endorsed for payment by the BIR within one working day from complete submission. 

This streamlining ensures the BIR’s prompt processing of tax amnesty applications. – Press release