Why 2019 Tax Amnesty on Delinquencies is a Paradise for Taxpayers and Yourself
In this video, ETM discussed the beauty within the 2019 Tax Amnesty on Delinquencies and how to understand it from the point of view of an elementary student who is studying taxation for the first time. If you want to understand why Chinoy and Pinoy Taxpayers are Reluctant to this Paradise, watch the next video... ETM is appealing to you to copy paste the Legal Petition Notice that he prepared for your signature and send it to all Representatives and Senators whom you believe will help the Filipino people from the foul intention of some BIR personnel to limit and deprive many of them and yourself too to avoid the immunities and privileges being provided by RA 11213... Report to 8888 or President Duterte the evil being brewed by some BIR officials... Thanks watching...
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1997 Tax Code, as amended, and Section 27 of Repubiic Act (RA) No. 11213, these
Regulations are hereby promulgated to implement the provisions on Tax Amnesty on
Delinquencies under Title IV of the Tax Amnesty Act.
SECTION 2. DEFINITION OF TERMS. For purposes of these Regulations, the words
used herein shall be defined as foliorvs:
A. Delinquent Account - shall perlain to a tax due from a taxpayer arising from the audit
of the Bureau of internal Revenue (BIR) which had been issued Assessment Notices
that have become final and executory due to the following instances:
1. Failure to pay the tax due on the prescribed due date provided in the Final
Assessment Notice (FAN)lFormal Letter of Demand (FLD) and for which no valid
Protest, whether a request for reconsideration or reinvestigation, has been filed
within thirty (30) days from receipt thereof;
2. Failure to file an appeal to the Court of Tax Appeal (CTA) or an administrativc
appeal before the Commissioner of internal Revenue (CIR) rvithin thi*y (30) days
from receipt of the decision denying the request foi reinvestigation or
3. Faiiure to fiie an appeai to the CTA within thirly (30) days frorn receipt ol the
Decision of the CIR denying the taxpayer's adrninistrative appeal to the Final
Decision on Disputed Assessment (FDDA).
B, Assesslnent Notice - refers to a notice issued io a taxpayer slating the amount a. Basic Tax Assessed - The term relers to any of the foliowing:
1. Tax due shown on the Assessment *odr", net of any basie tax paid prior to the
effectivity of these Regulations, exclusive of civil penalties;
2. The computed basic tax liabilities as shown in the criminal complaint filed by the
BIR u,ith the Department of Justice (DOJ)/ Prosecutor's Office cr in the
infonnation hled in the Cor:rts for violations of tax laws and regulations; and
3. The basic tax iiabiiities as per Court's fina1 anC executory decision.
D. Criminal Cases - refer to cases involving crimes and other offenses defined an.i
enumerated under Chapter II of Title X and Section 275 af the 1991 Tax Ccde, as
E. Withholding Agent.- is a person required to rvithhold, account for, and remit within
the prescribed period any tax irnposed by the 1997 Tax Code, as amendeC.
SECTION 3. COVERAGE. All persons, whether natural or juridical, with internai
revenue tax iiabilities covering taxable year 2017 and prior years, may avail of Tax Amnesty cn
Deliirquencies r.vithin one (1) year from the effectivity of these Regulations, under any of the
A. Delinquent Accounts as of the effectivity of these R.egulations, including the following:
1. Delinquent Accounts with application for compromise settierrent either on the
basis of (a) doubtful validity of the assessment or (b) financial incapacity of the
taxpayer, whether the same was denied by or still pending rvith the Regional
Evaluation Board (REB) or the National Evaluation Board (l.tEB), as rhe case may
be, on or before the effectivity of these Regulations;
2. Delinquent Withholding Tax liabiiities arising from non-withholding oltax; and
3. Delinquent Estate li'ax liabilities.