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  • Special InTAX: April 2019 Issue 1 | Vol. 5

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.

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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

Attached is the full text of the issuance.

 

Revenue Memorandum Order No. 19-2019

 

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.

© 2022 R.G. Manabat & Co., a Philippine partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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© 2022 R.G. Manabat & Co., a Philippine partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

 

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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