Revenue Issuances

Revenue Regulations

No. of Issuance Subject Matter Date of Issue

RR No. 17-2021 Amends certain provisions of RR No. 6-2019 to implement the August 3, 2021
extension of the Estate Tax Amnesty pursuant to RA No. 11569,
which amended RA No. 11213 (Tax Amnesty Act)
(Published in Philippine Star on August 4, 2021)
Digest | Full Text | Form 2118-EA | 2118-EA Guide | Form 0621-
EA | Annex D
RR No. 15-2020 Further amends RR No. 4-2019, as amended, relative to the period and June 19, 2020
manner of availment of Tax Amnesty on Delinquencies
(Published in Manila Bulletin on June 20, 2020)
Digest | Full Text 
RR No. 11-2020 Amends Section 2 of RR No. 10-2020 relative to the extension of April 30, 2020
statutory deadlines and timelines for the filing and submission of any
document and the payment of taxes pursuant to Section 4 (z) of RA
No. 11469 (Bayanihan to Heal As One Act)
(Published in Manila Bulletin on May 2, 2020)
Digest | Full Text
RR No. 5-2020 Amends RR No. 4-2019 relative to the availment period for the Tax March 23, 2020
Amnesty on Delinquencies
(Published in Manila Bulletin on March 24, 2020)
Digest | Full Text 
RR No. 6-2019 Implements the provisions of Estate Tax Amnesty pursuant to May 31, 2019
the provisions of Republic Act No. 11213 (Tax Amnesty Act)
(Published in Malaya Business Insight on May 31, 2019)
Digest | Full Text | Annex A |Annex B| Guidelines | Annex C | Annex
D
*Note: For Annex A, please use the updated version of the
Deductions under RMC No. 103-2019
           For Annex B, please use the updated version of the ETAR
under RMC No. 103-2019 
RR No. 4-2019 Implements the rules and regulations of the Tax Amnesty Act,  April 8, 2019
providing for the guidelines on the processing of Tax Amnesty
Application on Tax Delinquencies
(Published in Malaya Business Insight on April 9, 2019)
Digest | Full Text | Annex A | Annex B | Annex C

Revenue Memorandum Circulars

No. of Issuance Subject Matter Date of Issue

RMC No. 61-2020 Further extends the deadline for availment of Tax Amnesty on June 15, 2020
Delinquencies under RR No. 4-2019, as amended by RR No. 5-2020
in relation with RMC No. 33-2020, RMC No. 38-2020 and RR No. 11-
2020
Digest | Full Text
RMC No. 38-2020 Further extends the deadline for availment of Tax Amnesty on  April 8, 2020
Delinquencies from May 23, 2020 until June 8, 2020
Digest | Full Text
RMC No. 33-2020 Extends the deadline for availment of Tax Amnesty on Delinquencies March 24, 2020
from April 23, 2020 to May 23, 2020
 Digest | Full Text 
RMC No. 11-2020 Further clarifies certain issues on Tax Amnesty on Delinquencies February 6, 2020
thereby amending and supplementing Revenue Memorandum
Circular No. 57-2019
Digest | Full Text
RMC No. 135-2019 Reiterates the prescribed procedures in the availment of the Tax December 11, 2019
Amnesty on Delinquencies and additional clarification on issues
raised relative thereto
Digest | Full Text
RMC No. 103-2019 Prescribes the revised Estate Tax Amnesty Return, Certificate of October 4, 2019
Availment and clarification on the allowable deductions from the
gross estate for Non-Resident Aliens pursuant to the provisions of
Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty
Act), as implemented by RR No. 6-2019
Digest | Full Text | ETAR | Availment | Deductions | Guidelines

RMC No. 102-2019 Provides additional issues relative to the implementation of Estate October 4, 2019
Tax Amnesty pursuant to the provisions under Title II of Republic Act
No. 11213 (Tax Amnesty Act)
Digest| Full Text
RMC No. 68-2019 Provides clarification on certain issues relative to Estate Tax July 5, 2019
Amnesty under Title II of RA No. 11213 (Tax Amnesty Act)
Digest |Full Text |Annex 
RMC No. 57-2019 Clarifies certain issues on Tax Amnesty on Delinquencies pursuant May 31, 2019
to the provisions of Tax Amnesty Act. 
Digest | Full Text 
RMC No. 26-2019  Circularizes RA No. 11213 entitled "An Act Enhancing Revenue February 26, 2019 
Administration and Collection by Granting an Amnesty on All Unpaid
Internal Revenue Taxes Imposed by the National Government for
Taxable Year 2017 and Prior Years with Respect to Estate Tax,
Other Internal Revenue Taxes, and Tax on Delinquencies", together
with the Veto Message of President Rodrigo R. Duterte
Digest | Full Text | RA No. 11213 | Veto Message 

Revenue Memorandum Orders

No. of Issuance Subject Matter Date of Issue

RMO No. 33-2019 Prescribes the policies, guidelines and procedures in the processing June 27, 2019
and monitoring of Estate Tax Amnesty availment pursuant to RA No.
11213 (Tax Amnesty Act) as implemented by RR No. 6-2019 and
issuance of the corresponding electronic Certificate Authorizing
Registrations (eCARs)
Digest | Full Text | Annex A and B | Annex C
RMO No. 23-2019 Prescibes the policies, guidelines and procedures in the processing  May 9, 2019 
of applications for Tax Amnesty on Delinquencies pursuant to RA
No. 11213 (Tax Amnesty Act)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D-E
RMO No. 19-2019 Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and April 29, 2019
Delinquencies pursuant to the implementation of RA No. 11213 (Tax
Amnesty Act)
Digest | Full Text 
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Forms

Form No. Form Title

2118-EA/Guidelines  Estate Tax Amnesty Return 
Allowable Deductions  Deductions for Estate Tax
(Per RMC No. 103-2019)
0621-EA Acceptance Payment Form - EA
 2118-DA Tax Amnesty Return on Delinquencies
0621-DA Acceptance Payment Form - DA