Quite recently, the BIR

Quite recently, the BIR issued Revenue Memorandum Order (RMO) 23-2019, which offers further guidelines in processing packages for TAD. We provide underneath the salient features discussed under the RMO:

Previously, we furnished for the specific steps that taxpayers will need to comply with in making use of for the TAD, step one of that is to comfortable the Certificate of Tax Delinquencies (CTD) from the concerned BIR offices (depending on the tax legal responsibility and whether applicant is a large taxpayer or now not). The issuance of the CTD is concern to the charge of a certification fee of P100 and documentary stamp tax of P30.

Once the CTD is secured, the applicant will ought to top off the Tax Amnesty Return (TAR) and Acceptance Payment Form (APF), and feature the APF encouraged with the aid of the BIR, before fee can be made with the appropriate BIR authorized agent bank (AAB). Specifically, for massive taxpayers, tax amnesty payments shall handiest be made with AAB branches stated within the desk:

Once the tax amnesty price has been made, the applicant has to put together the subsequent files in triplicate copies and file the identical with the BIR RDO/Large Taxpayers Division (LTD)/ Large Taxpayers Collection Enforcement Division (LTCED):

– TAR (BIR Form 2118-DA) duly completed and made under oath;

– CTD duly issued by means of the concerned BIR Office;

– APF (BIR Form 0621-DA) duly endorsed and proven or duly encouraged and stamped “obtained” with attached validated financial institution deposit slip, or Revenue Official Receipt as proof of the tax amnesty fee;

Copy of the Final Assessment Notice (FAN), or Final Decision on Disputed Assessment (FDDA) issued by means of the BIR;

Copy of Preliminary Assessment Notice (PAN), or Notice for Informal Conference, or equivalent file issued by way of the BIR displaying assessment of withholding tax liabilities bobbing up from non-remittance of withheld taxes, if relevant.

An “Authority to Cancel Assessment” (ATCA) might be organized through the involved BIR Regional Collection Divisions (RCD)/LTD/LTCED inside five days from receipt of the applicant’s TAR and accompanying files discussed above.

The RCD/LTD/LTCED will then send to the taxpayer a “Notice of Issuance of ATCA inside two days from the approval of the ATCA.

Ron Arriesgado is a tax attorney, a switch pricing professional, and is a Partner on the LMA Law Offices in Makati City. He has controlled and resolved taxation problems of local and multinational entities; resolved numerous tax assessment cases issued by means of the Bureau of Internal Revenue; and furnished clients with the proper tax techniques to cancel or notably decrease tax exams, among others.