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Manila Bulletin devider Philippines devider National devider DOF moves deadline for filing of tax amnesty for delinquents

DOF moves deadline for filing of tax amnesty for delinquents

Published Dec 22, 2020 10:18 am  |  Updated Dec 22, 2020 10:18 am

The Department of Finance (DOF) has moved to June 30, 2021 the deadline for the filing of the tax amnesty on delinquencies.

MANILA BULLETIN FILE

Finance Secretary Carlos Dominguez III signed Revenue Regulations 32-2020 extending the availment period to minimize queuing and overcrowding at filing centers, thus protecting taxpayers from catching the deadly coronavirus.
 
It was supposed to end on Dec. 30, 2020.
 
BIR Commissioner Caesar Dulay said the amnesty covers all taxpayers with unpaid tax liabilities incurred in 2017 and prior years.
 
The program offers tax discounts ranging from 40 to 60 percent of the basic tax assessed without the interests and penalties.
 
The 40 percent discount is available to delinquent accounts and assessment which have become final; 50 percent for cases subject to final judgement by the courts and 60 percent for criminal cases pending before the Department of Justice and the courts.
 
Negligent tax withholding agents can avail of the privilege by returning 100 percent of the unremitted taxes to avoid imprisonment for malversation.
 
The amnesty return may be filed at the revenue district office, or at the Large Taxpayers Service where the taxpayer is registered.
 

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