DOF further extends deadline for tax amnesty, ensures timely processing of applications

June 25, 2020

The Department of Finance (DOF) has issued Revenue Regulations (RR) No. 15-2020 further extending till end-December 2020 the deadline on availing of the tax amnesty for delinquencies under Republic Act (RA) No. 11213 and ensuring the timely processing of such applications by the relevant Bureau of Internal Revenue (BIR) offices.

The new RR further extends the deadline provided under RR 11-2020, which amended RR 10-2020 and 7-2020, and first extended the amnesty deadline to June 22, 2020.

These regulations were issued to implement the 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 mid-March of community quarantines nationwide in a government bid to contain the spread of the novel coronavirus disease 2019 (COVID-19) outbreak.

Under RR No. 15-2020, taxpayers can avail of the tax amnesty for delinquencies until Dec. 31, 2020.

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

The RR likewise provides deadlines for BIR offices to process the documentary requirements needed to avail of this tax amnesty.

Now, Certificate of Delinquencies/Tax Liabilities must be issued or denied with a legal and factual basis by concerned BIR offices within three (3) working days from the submission date of the request.

In addition, the completed amnesty application and return must be endorsed for payment by the BIR within one (1) working day from complete submission.

This streamlining ensures the BIR's prompt processing of tax amnesty applications.

Taxpayers may access RR No. 15-2020 at https://bit.ly/2Cp9bH4.