October 4, 2019 REVENUE MEMORANDUM CIRCULAR NO. 103-2019 – Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No….
May 30, 2019 REVENUE REGULATIONS NO. 6-2019 – Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act) The Estate Tax Amnesty shall cover the estate of decedent/s who died on or before December 31, 2017, with or without assessments duly issued, therefore, whose Estate Tax/es have remained unpaid…
April 8, 2019 REVENUE REGULATIONS NO. 4-2019 – Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies RR 4-2019 implements the Rules and Regulations of Republic Act (RA) No. 11213 (Tax Amnesty Act), providing for the guidelines on…
February 14, 2019 REPUBLIC ACT NO. 11213 AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AN AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS WITH RESPECT TO ESTATE TAX, OTHER INTERNAL REVENUE TAXES, AND TAX ON DELINQUENCIES TITLE I Preliminary Provisions SECTION 1. Short Title….