REPUBLIC OF THE PHILIPPINES

DEPARTN4E,NT OF FINANCE
BUREAU OF INTERNAL RE\'ENUE

Date: FF'B 2E20ig

ITEVEN UE MEMOR,dNDTIM CIRCULAR NO. & b - J OIq

SUtsJECT: Circrrlarizing Republic Act No. 11213, entitled "An Act Enhancing Revenue
Administration and Collection by Granting an Amnesty on Ail Unpaid Internal
Revenue Taxes lmposed b-v the National Government for Taxable Year 2017 and
Prior Years rn'ith Respect to Estate Tax. Other Internal Revenue Taxes, and Tax on
Delinqr"rencies".

'rrr\
r\, All hitei'nal Reveiiue Officials, Eiriployees and Otirers Concerned

For the information and guidance of all internal revenue officiais. employees and others
concerued. attached as Annexes "A" and'uB" hereof are the copies of Republic Act No. 1\213.
entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on
A11 Unpaid Internal Revenue Taxes irnposed by the National Government for Taxable Year 2017
and Prior Years with Respect to Estate Tax, Other internal Revenue Taxes. and Tax on
Delinquencies", and the \/eto Message of President Rodrigo Roa Duterte.

All internal reveuue officiais and employees are hereby enioined to give this Circular as
wide a publicity as possibie.

/F,8qdqE:/
CAESAR R. DULAY
Commissioner of Internal Revenue
BUREAU OF INTERNAL REVEfiUE
023I3 4

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