Creation of Alphanumeric Tax Code (ATC) for Tax Amnesty on Estate and Delinquencies Pursuant to the Implementation of Republic Act (RA) No. 11213, also known as "An Act Enhancing Revenue 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"

April 3, 2019 REVENUE MEMORANDUM ORDER NO. 019-19 SUBJECT : Creation of Alphanumeric Tax Code (ATC) for Tax Amnesty on Estate and Delinquencies Pursuant to the Implementation of Republic Act (RA) No. 11213, also known as "An Act Enhancing Revenue 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" TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. OBJECTIVE: To facilitate the proper identification and monitoring of tax collection from Estate Tax Amnesty and Tax Amnesty on Delinquencies, in connection with the implementation of RA No. 11213, the following ATCs are hereby created: ATC Description Tax Rate Legal Basis BIR Form No. MC320 Estate Tax Amnesty 6% RA No. 11213 0621-EA 2118-EA MC330 Tax Amnesty on Delinquencies 40% of the basic tax assessed 0621-DA 50% of the basic tax assessed 2118-DA 60% of the basic tax assessed 100% of the basic tax assessed II. REPEALING CLAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. AcICHD III. EFFECTIVITY: This RMO shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue