June 19, 2020
REVENUE REGULATIONS NO. 15-20
| SUBJECT | : | Further Amendments to Revenue Regulations No. 4-2019, as Amended, on Tax Amnesty on Delinquencies |
| TO | : | All Internal Revenue Officials and Others Concerned |
SECTION 1. Purpose. — Pursuant to Section 4 (z) of Republic Act No. 11469, otherwise known as "Bayanihan to Heal as One Act," declaring the existence of a national emergency arising from the Coronavirus Disease 2019 (COVID-19), implemented by Administrative Order No. 30, s. 2020 directing government offices to suspend deadlines for the duration of the community quarantine, and Section 3 (nn) of Republic Act No. 11213, otherwise known as "Tax Amnesty Act," these Regulations are hereby promulgated to amend certain provisions of RR No. 4-2019, on the Tax Amnesty on Delinquencies.
SECTION 2. Amendment to Section 3. — Section 3 of RR No. 4-2019, as amended, is hereby further amended to read as follows:
"SECTION 3. COVERAGE. — Any person, whether natural or juridical, with internal revenue tax liabilities covering taxable year 2017 and prior years, may avail of Tax Amnesty on Delinquencies within one...
