RMC No. 38-2020 — Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 2020

NTERN WHE BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance National Office Quezon City APR 08 2020 12:40 PM N

April 7, 2020

REVENUE MEMORANDUM CIRCULAR NO. 38-2020

SUBJECT Further Extension of Deadline on Availment of Tax Amnesty on

Delinquencies Under Revenue Regulations (RR No. 4-2019 as Amended by RR No.5-2020 in relation with Revenue Memorandum Circular (RMC) No. 33 -- 2020 dated March 24, 2020 TO All Internal Revenue Officials and Others Concerned

11213 (Tax Amnesty Act on the Tax Amnesty on Delinguencies was amended by RR The provisions of RR No. 4-2019 implementing Title IV of Republic Act (RA) No

No. 5-2020, particularly on the duration for its availment, in consideration of the current circumstances prevailing in the country in relation to the Worid Health Organization's declaration of Covid-19 Global Pandemic and with the extension of the implementation of the Enhanced Community Quarantine (ECQ) to 30 April 2020

The deadline to avail of the tax amnesty on delinguencies is hereby further extended from May 23,2020 to June 8.2020

All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.

CAESAR R.DULAY Commissioner of Internal Revenue

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