RMO No. 19-2019 — Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of Republic Act No. 11213 ( Tax Amnesty Act)

TEH REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

JDP April 3, 2019

REVENUE MEMORANDUM ORDER NO.JO1 - 2. O1 G

SUBJECT Creation of Alphanumeric Tax Code (ATC) for Tax Amnesty on Estate and Delinquencies Pursuant to the Implementation of Republic Act (RA) No.11213.

also known as "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes and Tax on Delinquencies"

TO All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned

I. OBJECTIVE:

To facilitate the proper identification and monitoring of tax collection from Estate Tax Amnesty and Tax Amnesty on Delinquencies, in connection with the implementation of RA No. 11213, the

following ATCs are hereby created:

MC320 ATC Estate Tax Amnesty Description Tax Rate 6% RA No. 11213 Legal Basis 2118-EA 0621-EA Form No. BIR

MC330 Tax Amnesty on Delinquencies 40% of the basic tax assessed 50% of the basic tax assessed 2118-DA 0621-DA

60% of the basic tax assessed 100% of the basic tax assessed

I. REPEALING CLAUSE:

This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent

herewith.

I. EFFECTIVITY:

This RMO shall take effect immediately.

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B-3 BUREAU OF INTERNALREVENUE AMFY APR 2 9 2019 92AM Lhtar Commissioner of Internal Revenue CAESAR R.DULAY 025361

TA RECORDS MGTOIVISION