RR No. 15-2020 — Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on Delinquencies (Published in Manila Bulletin on June 20, 2020)

BUREAUOF INTFRNGIR N

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHHLIPPINES DEPARTMENT OF FINANCE Quezon (ity NNTO UJGT JUN 1 9 2020 0:00am I

RECORDS MGT. DIVISION

June 9.. 2020

REVENUE REGULATIONS NO. 15- 2020

SUBJECT: Further Amendments to Revenue Regulations No. 4-2019, as amended, on Tax Amnesty on Delinquencies

TO: All Internal Revenue Officials and Others Concerned

SECTION 1. PURPOSE. -- Pursuant to Section 4 (z) of Repubtic Act No. 11469. otherwise known as "Bayanihan to Heai As One Act". declaring the existence of a national emergency

Order No. 30. s. 2020 directing government offices to suspend deadlines for the duration of the arising from the Coronavirus Disease 2019 (COVID-19). implemented by Administrative community quarantine, and Section 3(nn) of Republic Act No. li213. otherwise known as

RR No. 4-20i9. on the Tax Amnesty on Delinquencies. -Tax Amnesty Act." these Regulations are hereby promulgated to amend certain provisions of

SECTION 2. AMENDMENT TO SECTION 3. -- Section 3 of RR No. 4-2019. as amended. is hereby further amended to read as follows:

revenue tax liabilities covering taxable year 2017 and prior years. may avail of Tax Amnesty on Delinquencies within one (I) year from the effectivity of these Regulations or_unti! December 31, 2020. under any of the instances listed below. However, the said date may be extended if the circumstances warrant an extension such as in case of country-wide economic "SECTION 3. COVERAGE. Any person. whether natural or juridical. with internal

or health reasons.

SECTION 2. AMENDMENT TO SECTION 5. -- Section 5 of RR No. 4-2019. as amended. is hereby further amended to read as follows:

DELINQUENCIES. Any person. whether natural or juridical. who wishes to avail of the T'ax Regulations. an application therefor in accordance with the procedures set forth below. Amnesty on Delinquencies shall file, within the period set forth under Section 3_of these SECTION 5. MANNER OF AVAILMENT OF TAX AMNESTY ON TAX

A. DOCUMENTARY REQUIREMENTS: XXXXXX XXX

B. PLACE OF FILING: XXXXXX XXX

C. PROCEDURES: The taxpayer-applicant shall:

Step 1. Secure the Certificate of Delinquencies/Tax Liabilities from the concerned BIR Office as specified below:

XXX XXX XXX

The_.concerned.BIR..Office_.receiving.the..request.for.Certificate..of Delinguencies/Tax Liabilities shall issue said Certificate of Delinquencies/Tax Liabilities to the taxpayer within three (3) working days from the date of the request.Should the_.concerned BIR Office.find thatsaid_ Certificate.of Delinquencies/Tax Liabilities cannot be issued. said BIR Office must state in writing the legal and factual basis for its denial.

Step 2. Present the duly accomplished TAR made under oath and APF. together with

the other required documents, to the concerned RDO/LTD/LTCED for endorsement of the APF and pay the tax amnesty amount with the AABs or RCs, whichever is applicabie. by presenting the RDO/LTD/LTCED-endorsed Or approved APF. Provided, that if no payment is required as in the case when the assessment consists only of unpaid penalties due to either late filing or payment. the phrase "no payment required" shall be indicated in the APF Provided_further._that_the concerned RDO/LTD/LTCED shall endorse said duly accomplished TAR and APF within one (1) working day from receipt of complete documents.

Step 3. Submit/file immediately to the RDO/LTD/LTCED where the taxpayer is

registered, in triplicate copies. the duly accomplished TAR. made under oath. together with the complete documentary requirements and proof ot payment. which in no case shall be beyond the availment period set forth under Section 3 of these Regulations. The taxpayer/applicant shail be furnished with a copy. Stamped as "received", of said TAR and APF.

Availment of Tax Amnesty on Delinguencies shall be considered fully complied with upon completion of the above-enumerated steps within the period set forth under Section 3 of these Regulations.

SECTION 5. REPEALING CLAUSE. -- AIl existing rules and regulations. issuances or parts thereof. which are inconsistent with the provisions of these Regulations, are hereby repealed. amended. or modified accordingly.

SECTION 6. SEPARABILITY CLAUSE. -- If any clause, sentence, provision or section of these Regulations shall be held invalid or unconstitutional, the remaining parts thereof shall not be affected thereby.

SECTION 7. EFFECTIVITY. -- These Regulations shall take effect immediately

CARLOS G. DOMING eZ H

Secretary of Finance

Recommending Approval: JUN 1 ? Z020

Nmlwa

Commissioner of Internal Revenue CAESAR R. DULA 03549 7 RTIRFAITAF TNTERNAL REVENUE RECORDS MGT. DIVISION NTYYY vG JUN 1 9 2020 8:00.00M Iu 2