April 7, 2020
REVENUE MEMORANDUM CIRCULAR NO. 038-20
| SUBJECT | : | Further Extension of Deadline on Availment of Tax Amnesty on Delinquencies under Revenue Regulations (RR) No. 4-2019 as Amended by RR No. 5-2020 in Relation with Revenue Memorandum Circular (RMC) No. 33-2020 dated March 24, 2020 |
| TO | : | All Internal Revenue Officials 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 and with the extension of the implementation of the Enhanced Community Quarantine (ECQ) to 30 April 2020.
The deadline to avail of the tax amnesty on delinquencies is hereby further extended from May 23, 2020 to June 8, 2020. HTcADC
All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.
(SGD.) CAESAR...
