By Jun Ramirez
The Bureau of Internal Revenue (BIR) has advised delinquent taxpayers to declare all their liabilities when they apply for tax amnesty on delinquencies. Otherwise, they will still be investigated and prosecuted for tax evasion.
“The criminal liability that maybe terminated only relates to the taxes which were included in the tax amnesty return,” said revenue officials.
They came out with the explanation to clarify certain vague provisions of the tax amnesty law.
The same officials said Final Assessment Notice (FAN),Formal Demand Letter (FDL, and Final Decision on Disputed Assessment (FDDA) are also included in the amnesty provided no final or executory notice had been issued as of April 24, 2019.
These liabilities, they said, pertain to the pending criminal cases with the Department of Justice, prosecutor’s office or the courts for tax evasion and other criminal offenses, or to unremitted tax withheld by withholding agents.
Likewise, they said when a criminal charge pertains to “failure to obey summon,” the legal officer requires the examiner to issue an assessment based on evidence obtainable.
If an assessment had already been issued as of April 24, 2019, the basis of the tax amnesty would be the basic tax per such document. Otherwise, the taxpayer could not avail of the amnesty.