By Jun Ramirez The Bureau of Internal Revenue (BIR) has extended the deadline for the filing of the tax amnesty return on delinquencies from April 23 to May 23 amid the coronavirus outbreak. Bureau of Internal Revenue (MANILA BULLETIN) BIR Commissioner Caesar Dulay issued Revenue Memorandum Circular 33-2020 extending the deadline for one month to give concerned taxpayers more time to submit the amnesty returns and minimize the possibility of them catching the deadly virus. The BIR chief did not touch the schedule for the estate tax return filing as the deadline is still next year. The amnesty on delinquencies covers liabilities incurred in 2017 and prior years. It is applicable to delinquent taxpayers with financial incapability, or when the assessment was of doubtful validity as stipulated under Revenue Regulations 4-2020. The privilege also covers non-remittance of withheld taxes and tax evasion cases pending before the Department of Justice (DOJ) and the courts. The amnesty rates range from 40 percent of the basic tax assessment which has become final, 50 percent of the basic tax of cases awaiting final decision by the courts, and 60 percent of the basic assessment for tax evasion cases pending before the DOJ, the prosecutor's office, and the courts. For delinquent withholding agents, they are required to remit all unremitted taxes they collected to avoid criminal prosecution for estafa. Dulay said the "tax amnesty return (BIR Form No. 2118-DA) must be completely and accurately accomplished and made under oath."