BIR clarifies coverage of tax amnesty on delinquencies 0 SHARES Share it! Share TweetBy Jun RamirezThe Bureau of Internal Revenue (BIR) said Thursday that tax liabilities which have become final and executory before April 24, 2019, are covered by tax amnesty on delinquencies (TAD). The BIR tax information and education division came out with the explanation to clarify certain ambiguous provisions of Revenue Regulations No. It also said that taxpayers can avail of the amnesty if the assessment notices pertain to penalties only, without the basic tax assessment. Withholding agents who failed to remit the collections are required to pay 100 percent of the basic tax assessed.

Source: Manila Bulletin June 13, 2019 13:30 UTC