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Special InTAX: April 2019 Issue 1 | Vol. 5
Special InTAX: April 2019 Issue 1 | Vol. 5
InTAX is an official publication of Tax Group of R.G. Manabat & Co.
Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 19-2019, 3 April 2019, to facilitate the proper identification and monitoring of the tax collection from the availment of Estate Tax Amnesty and Tax Amnesty on Delinquencies. This is in connection with the implementation of Republic Act No. 11213.
The RMO creates the following Alphanumeric Tax Codes (ATCs):
ATC |
Description |
Tax Rate |
BIR Form No. |
MC 320 |
Estate Tax Amnesty |
6% |
0621-EA 2118-EA |
MC 330 |
Tax Amnesty on Delinquencies |
40% of the basic tax assessed 50% of the basic tax assessed 60% of the basic tax assessed 100% of the basic tax assessed |
0621-DA 2118-DA |
DISCLAIMER: The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although R.G. Manabat & Co. endeavors to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.
For any queries, you may contact any member of the InTAX Editorial Board or send your questions to ph-inquiry@kpmg.com.
© 2020 R.G. Manabat & Co., a Philippine partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
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