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    RA 11569 Tax Amnesty

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    KialicBetito
    Tax amnesty from bir website for delinquent account or unpaid taxes for relty property tax and other open cases from year 2017 onwards

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    © All Rights Reserved
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    RA 11569 Tax Amnesty

    Uploaded by

    KialicBetito
    22 views3 pages
    Tax amnesty from bir website for delinquent account or unpaid taxes for relty property tax and other open cases from year 2017 onwards

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    © © All Rights Reserved

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    Tax amnesty from bir website for delinquent account or unpaid taxes for relty property tax and other open cases from year 2017 onwards

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    22 views3 pages

    RA 11569 Tax Amnesty

    Uploaded by

    KialicBetito
    Tax amnesty from bir website for delinquent account or unpaid taxes for relty property tax and other open cases from year 2017 onwards

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
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    S. No.

    2208
    H, No. 7068
    Republic of tip pijtlipptncs

    (MEtrn(MamIa

    '^tgfjtEcntlf (Eongress

    (^Econb Regular £^588X00

    Begun and held in Metro Manila, on Monday, the twenty-seventh


    day of July, two thousand twenty.

    [ Republic Act No. 115691


    AN ACT EXTENDING THE ESTATE TAX AMNESTY AND FOR
    OTHER PURPOSES, AMENDING SECTION 6 OF
    REPUBLIC ACT NO. 11213, OTHERWISE KNOWN AS
    THE “TAX AMNESTY ACT”

    Be it enacted by the Senate and House of Representatives of the


    Philippines in Congress assembled:

    Section l. Section 6 of Republic Act No. 11213 is hereby


    amended to read as follows:

    “Sec. 6. Auailment of the Estate Tax Amnesty;


    when and Where to File and Pay. - The executor
    or administrator of the estate, or if there is no
    executor or administrator appointed, the legal heirs,
    t‘. transferees or beneficiaries, who wish to avail of the
    - Estate Tax Amnesty shall, within June 15, 2021
    until June 14, 2023, file with the Revenue District
    Office of the Bureau of Internal Revenut, which has
    jurisdiction over the last residence of the decedent,
    a sworn Estate Tax Amnesty Return, in such forms
    as may be prescribed in the Implementing Rules and
    Regulations. The payment of the amnesty tax shall
    be made at the time the Return is filed: Provided,
    That for nonresident decedents, the Estate Tax
    Amnesty Return shall be filed and the corresponding
    amnesty tax be paid at Revenue District Office
    No. 39, or any other Revenue District Office which
    shall be indicated in the Implementing Rules and
    Regulations:

    ''Provided, further. That the appropriate


    Revenue District Officer shall issue and endorse an
    acceptance payment form, in such form as may be
    prescribed in the Implementing Rules and
    Regulations of this Act for the authorized agent
    bank, or in the absence thereof, the revenue
    collection agent or municipal treasurer concerned, to
    accept the tax amnesty payment:

    "Provided, finally. That the availment of the


    Estate Tax Amnesty and the issuance of the
    corresponding Acceptance Payment Form do not
    imply any admission of criminal, civil or
    administrative liability on the part of the availing
    estate.”

    Sec. 2. Implementing Rules and Regulations. - Within


    sixty (60) days from its effectivity, the Secretary of Finance
    shall, in coordination with the Commissioner of Internal
    Revenue, issue the necessary rules and regulations for the
    effective implementation of this Act.

    Sec. 3. Repealing Clause. - All laws, orders, rules and


    regulations which are inconsistent with the provisions of this
    Act are hereby repealed or amended accordingly.
    Sec. 4. Effectivity. - This Act shall take effect
    fifteen (15) days after its publication in the Official Gazette
    or in two (2) newspapers of general circulation.

    Approved,

    LORD ALLAK JAY Q. VELASCO VICENTE SOTTO III


    Speakh--»f the House Preside. of the Senate
    of Representatives

    This Act was passed by the Senate of the Philippines as


    Senate Bill No. 2208 on May 24, 2021 and adopted by the
    House of Representatives as an amendment to House Bill
    No. 7068 on May 24, 2021.

    L. MENDOZA MYRA MARIE D. VILLARICA


    eral Secretary of the Senate
    \ntatives

    Approved: JUN 3 0 2021

    RODRI«0 ROA DUTERTE


    President of the Philippines

    REPUBLIC OP THE PHILIPPINES


    PRRO 2016 - 017840

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