Special InTAX: April 2019 Issue 1 | Vol. 5
Special InTAX: April 2019 Issue 1 | Vol. 5
InTAX is an official publication of Tax Group of R.G. Manabat & Co.
Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 19-2019, 3 April 2019, to facilitate the proper identification and monitoring of the tax collection from the availment of Estate Tax Amnesty and Tax Amnesty on Delinquencies. This is in connection with the implementation of Republic Act No. 11213.
The RMO creates the following Alphanumeric Tax Codes (ATCs):
ATC |
Description |
Tax Rate |
BIR Form No. |
MC 320 |
Estate Tax Amnesty |
6% |
0621-EA 2118-EA |
MC 330 |
Tax Amnesty on Delinquencies |
40% of the basic tax assessed 50% of the basic tax assessed 60% of the basic tax assessed 100% of the basic tax assessed |
0621-DA 2118-DA |
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