I was issued an assessment for my delinquencies but I filed an appeal regarding the assessment because I knew that the amounts were wrong. Can I still avail of the tax amnesty on delinquencies?
Only if you withdrew your appeal or protest before the effectivity of the rules and regulations (April 24, 2019). If you did not withdraw your appeal or protest before that date, then the assessments are still not considered final and executory, and are not covered by the tax amnesty on delinquencies.
I am currently being audited by the Bureau of Internal Revenue (BIR) for taxable year 2017. Since the tax amnesty on delinquencies covers 2017 and prior, does this mean I can avail of the tax amnesty as well?
No. Since it's an ongoing audit, your liabilities are still not considered delinquent. The tax amnesty on delinquencies will not have any effect on a current audit.
To know if you are covered by the tax amnesty, here's a quick summary:
How many tax amnesty returns (TARs) should I file? Should it be per taxable year or per tax type?
For an easier process, you can just submit one TAR for all your delinquencies. This does not mean you are required to file one TAR only. For instance, if you're planning on filing an appeal for a specific assessment then only decided to avail of the amnesty later on, you can still file a separate TAR for that.
If you also cannot pay the tax amnesty at once, then you can file your separate TARs so that the payment will be more staggered.
Can I pay the tax amnesty in installments?
No, the tax amnesty has to be paid at once. An alternative you may want to consider is filing separate returns for each tax type and taxable year. With multiple returns, this means you can pay each of those delinquencies separately.
Are there cases when I can avail of the tax amnesty even if the BIR has not yet issued the Final Assessment Notice (FAN), the Formal Letter of Demand (FLD), or the Final Decision on Disputed Assessment (FDDA)?
Yes. If the tax liabilities are unremitted withholding tax or if the liabilities are related to pending criminal cases with the Department of Justice/Prosecutor's Office or the courts for tax evasion and other criminal offenses.
To share more information about tax amnesty, the Asian Consulting Group extends its Tax Hub Talks series to various provinces. The next stops of the seminar are in Puerto Princesa (June 28), Laguna (July 9), Albay (July 10), Bacolod (July 19), Cebu (July 20), and Pampanga (July 25).
Mon Abrea, popularly known as the Philippine Tax Whiz, is one of the 2017 Outstanding Persons of the World, a Move Awards 2016 Digital Mover, one of the 2015 The Outstanding Young Men of the Philippines (TOYM), an Asia CEO Young Leader of the Year, and founding president of the Asian Consulting Group (ACG) as well as the Center for Strategic Reforms of the Philippines (CSR Philippines). Assisting him in his column is JM Miñano, communications associate of ACG. He graduated with a bachelor's degree in Communication Arts from the University of the Philippines Los Baños.