revenue_memorandum_circular RMC No. 83-2023RMC No. 83-2023 2023-08-14

RMC No. 83-2023 — Circularizes RA No. 11956 (An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended by Republic Act No. 11569, by Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes) Digest | Full Text | RA No. 11956

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

REVENUE MEMORANDUM CIRCULAR NO. 83-2023

AUG 1 4 2023

SUBJECT Circularizing Republic Act No. I1956, Entitled "AN ACT FURTHER AS THE "TAX AMNESTY ACT", AS AMENDED BY REPUBLIC AMENDING REPUBLIC ACT NO. 11213, OTHERWISE KNOWN ACT NO. 11569, BY EXTENDING THE PERIOD OF AVAILMENT OF THE PERIOD OF AVAILMENT OF THE ESTATE TAX AMNESTY UNTIL JUNE 14, 2025, AND FOR OTHER PURPOSES."

TO: All Internal Revenue Officers and Others Concerned

ACT FURTHER AMENDING REPUBLIC ACT NO. 11213, OTHERWISE KNOWN AS THE AND FOR OTHER PURPOSES". concerned, attached as Annex "A" hereof is the copy of Republic Act No. 11956, entitled "AN THE PERIOD OF AVAILMENT OF THE ESTATE TAX AMNESTY UNTIL JUNE 14, 2025. "TAX AMNESTY ACT", AS AMENDED BY REPUBLIC ACT NO. 11569, BY EXTENDING For the information and guidance of all internal revenue officials, employees and others

as wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular

BUREAU OF INTERNAL REVENUE NnnTIyT ROMEI AUMAGUI, JR.

AUG 14 2023 3:20p W Compyissioner of Internal Revenue 012633

RECORDS MGT. DIVISION UCA

BUREAU OF INTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION LASST

AUS 1 4 2023

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