RR No. 32-2020 — Further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020 (Published in Philippine Star on December 22, 2020)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City
Decembe
REVENUE REGULATIONS NO. 32- 201D
SUBJECT: Further Amendments to Revenue Regulations No. 4-2019, as amended, on Tax Amnesty on Delinquencies
TO: All Internal Revenuc Officials and Others Concerned
known as "Bayanihan to Recover As One Act". allowing the moving bf statutory deadiinies for hereby promulgated to further amend certain provisions of RR No. 4-2019. as amended. on the SECTION 1. PURPOSE. - Pursuant to Section 4 (tt) of Republic Act No: 11494. otherwise the filing and submission of documents. including the payment of taxes: as required by law in Order to ease the burden on individuals under community quarantire; these Regulations are Tax Amnesty on Delinquencies.
is hereby further amended to read as follows: SECTION 2. AMENDMENT TO SECTION 3. - Section 3 of RR No. 4-2019. as amended.
amended. or modified accordingly. thereof. which are inconsistent with the provisions of these Regulations. are hereby: repealed. SECTION 3. REPEALING CLAUSE. - All existing rules and regulations. issuances or parts an extension such as in case of country-wide economic or health reason/s. internal revenue tax liabilities covering taxable year 2017 and prior years, may below. However. the said date may be extended if the circunistances warrant avail of Tax Amnesty on Delinquencies within one (1) year from the effectivity of these Regulations pr until June 30, 2021. under any of the instances listed "SECTION 3: COVERAGE. All persons. whether natural or juridical. with
not be affected thereby. these Regulations shall be held invalid or unconstitutional. the remaining parts thereof shall SECTION 4. SEPARABILITY CLAUSE. - If any clause. sentence. provision or section of
SECTION 5. EFFECTIVITY. - These Regulations shall take effect immediately
CArLoS G. DoMING Secretary of Finanke Recommendins Approval: DEC 17-2020
1aesa CAeSar R. DuLAY ssioner of Internal Revenie 038635 BUREAU OF INTERNAL REVENUE NnN DEC 21 2020 10:10 A.M
RECORDS MGT. DIVISION MJ
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