March 24, 2020
REVENUE MEMORANDUM CIRCULAR NO. 033-20
| SUBJECT | : | Extends Deadline on Availment of Tax Amnesty on Delinquencies Under Revenue Regulations (RR) No. 4-2019 as Amended by RR No. 5-2020 |
| TO | : | All Internal Revenue Officers and Others Concerned |
The provisions of RR No. 4-2019 implementing Title IV of Republic Act (RA) No. 11213 (Tax Amnesty Act)on the Tax Amnesty on Delinquencies was amended by RR No. 5-2020, particularly on the duration for its availment, in consideration of the current circumstances prevailing in the country in relation to the World Health Organization's declaration of COVID-19 Global Pandemic.
The deadline to avail of the tax amnesty on delinquencies is hereby extended from April 23, 2020 to May 23, 2020.
All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.
(SGD.) CAESAR R. DULAY
Commissioner of Internal Revenue
