Tax Amnesty Return On Delinquencies

Republic of the Philippines
For BIR BCS/ Department of Finance

Use Only Item: Bureau of Internal Revenue
BIR Form No. Tax Amnesty Return

2118-DA on Delinquencies
March 2019 Pursuant to Republic Act No. 11213
Page 1 Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with an “√”. 2118-DA 03/19 P1
1 Date Filed (MM/DD/YYYY) 2 Tax Type Code 3 Tax Type Description 4 ATC 5 No. of Sheet/s Attached
MC Tax Amnesty MC 330
Part I – Taxpayer Information
6 Taxpayer Identification Number (TIN) / / / 7 RDO Code
8 Taxpayer/Filer’s Name (Last Name, First Name, Middle for Individual OR Registered Name for Non-Individual)
9 Registered Address (Indicate complete address. If branch, indicate the branch address. If the registered address is different from the current address, go to the RDO to update registered address by using BIR Form No. 1905)
9A ZIP Code
10 Email Address
Part II – Computation of Tax Amnesty

Particulars Amount of Tax Amnesty
11 Delinquent Accounts and Assessments which have become
final and executory (From Part V Item 18) ●
12 Tax Cases subject of final and executory judgment by the courts (From Part V Item 25)
●
13 Pending Criminal Cases filed with the DOJ/Prosecutor’s Office or the courts for tax evasion and
other criminal offenses under Chapter II of Title X & Sec. 275 of the Tax Code, as amended (From Part V Item 32) ●
14 Withholding Agents who withheld taxes but failed to remit the
same to the Bureau (From Part V Item 41) ●
15 Total Tax Amnesty Amount (Sum of Items 11 to 14)
(Amount to be reflected in BIR Form No. 0621-DA, Part II - Item 10) ●
I/We declare under the penalties of perjury that this return has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct, pursuant to the provisions of
the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my consent to the processing of my/our information as contemplated under the *Data
Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If Authorized Representative, attach authorization letter and indicate TIN)
For Individual: For Non-Individual:
Signature over Printed Name of Taxpayer/Authorized Representative/Tax Agent Signature over Printed Name of President/Vice President/
(Indicate Title/Designation and TIN) Authorized Officer or Representative/Tax Agent (Indicate Title/Designation and TIN)
Tax Agent Accreditation Number/ Date of Issue Date of Expiry
Attorney’s Roll Number (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
Part III – Attachments

Please put “√” in the applicable box/es:
Acceptance Payment Form-BIR Form No. 0621-DA (duly stamped received by the RCO or AAB) with duly validated deposit slip
Certificate of Delinquencies
Issued by RDO Issued by LTCED
Issued by Legal Division Issued by LTD - Cebu
Issued by Litigation Division Issued by LTD - Davao
Issued by Prosecution Division
Copy of FAN/FLD/PAN with details, if applicable
Part IV – Details of Payment

Paid thru:
AAB (specify) __________________________________ Branch Location_________________ Date (MM/DD/YYYY) _____________
RCO (specify name)____________________________________________________________ Date (MM/DD/YYYY) _____________

BIR Form No.
Tax Amnesty Return
2118-DA on Delinquencies
March 2019
Page 2 Pursuant to Republic Act No. 11213 2118-DA 03/19 P2
Part V – Computation of Tax Amnesty (Should be lifted from the Certificate of Tax Delinquencies)
A. Delinquent Taxes and Assessment which became final and executory (NOTE: Use additional sheet with the same column headings, if needed)
Taxable Period Amount of Tax
Partial Payment Base Amount
From To Tax Type Basic Tax Required % Amnesty
Made (f)
(MM/DD/YYYY) (MM/DD/YYYY) (h)
(a) (b) (c) (d) (e) [f=d-e] (g) [h=fXg]
1
2
3
4
5
40%
6
7
8
9
10
11
12
13
14
15
16
17
18 Total (Sum of Items 1 to 17) (To Part II Item 11)
B. Tax cases subject of final and executory judgment of the courts (NOTE: Use additional sheet with the same column headings, if needed)
19
20
21 50%
22
23
24
C. Pending criminal cases with the DOJ or the courts for tax evasion and other criminal offenses (NOTE: Use additional sheet with the same column headings, if needed)
26
27
28 60%
29
30
31
D. Withholding tax liabilities (applicable to cases arising from non-remittance of taxes withheld) (NOTE: Use additional sheet with the same column headings, if needed)
33
34
35
100%
36
37
38
39
40
Guidelines and Instructions for BIR Form No. 2118-DA (March 2019)
Amnesty Tax Return on Delinquencies
Who Shall File
All persons, whether natural or juridical, with internal revenue tax liabilities covering taxable year 2017 and prior years, may avail of
Tax Amnesty on Delinquencies within one (1) year from the effectivity of these Regulations, under any of the following instances:
A. Delinquent Accounts as of the effectivity of Revenue Regulations No. 4-2019, including the following:
1. Delinquent Accounts with application for compromise settlement either on the basis of
(a) doubtful validity of the assessment; or
(b) financial incapacity of the taxpayer, whether the same was denied by or still pending with the Regional Evaluation Board
(REB) or the National Evaluation Board (NEB), as the case may be, on or before the effectivity of Revenue Regulations
No. 4-2019.
2. Delinquent Withholding Tax liabilities arising from non-withholding of tax; and
3. Delinquent Estate tax liabilities.
B. With pending criminal cases with the DOJ/Prosecutor's Office or the courts for tax evasion and other criminal offenses under
Chapter II of Title X and Section 275 of the Tax Code, as amended, with or without assessments duly issued;
C. With final and executory judgment by the courts on or before the effectivity of Revenue Regulations; and
D. Withholding tax liabilities of withholding agents arising from their failure to remit withheld taxes.
Where to File
This Tax Amnesty Return and other documentary requirements* shall be filed with the following BIR offices:
Taxpayer Classification Place of Filing

Non-Large Taxpayers Revenue District Office (RDO) where the applicant-taxpayer is
registered
Large Taxpayers – Cebu or Davao Large Taxpayers Division (LTD) Office where applicant-taxpayer is
registered
Large Taxpayers – Excise and Large Taxpayers Collection Enforcement Division (LTCED)
Regular
Tax Amnesty Rates
The Tax Amnesty rates shall be as follows:
A. Delinquent accounts and assessments which have become final and 40% of the basic tax
executory assessed
B. Tax cases subject of final an executory judgment by the courts 50% of the basic tax
assessed
C. Pending criminal cases filed with the DOJ/Prosecutor’s Office or the courts for
60% of the basic tax
tax evasion and other criminal offenses under Chapter II of Title X and Section
assessed
275 of the Tax Code, as amended
D. Withholding agents who withheld taxes but failed to remit the same to the 100% of the basic tax
Bureau assessed
The tax amnesty rate of one hundred percent (100%) provided in letter (D) shall apply in all cases of non-remittance of withholding
taxes, even if the same shall fall under letters (A), (B) or (C) above.
*Documentary Requirements:
Applicant-taxpayer shall submit the following:
1) Tax Amnesty Return (TAR) (BIR Form No.2118-DA);

2) Duly validated Acceptance Payment Form (APF) (BIR Form No. 0621-DA) with bank deposit slip, if paid with the Authorized
Agent Banks (AABs) or APF duly stamped "received" by the Revenue Collection Officers (RCOs) with Revenue Official Receipt
(ROR) issued by the concerned RCOs;
3) Certificate of Tax Delinquencies/Tax Liabilities issued by concerned BIR Offices; and
4) In case of applications under Section 3(A)(2) of Revenue Regulations No. 4-2019, a copy of the assessment found in the
FAN/FDDA. In case of applications under Section 3(D), either delinquent account or not, with or without FAN/FDDA, the
Preliminary Assessment Notice (PAN)/Notice for Informal Conference or equivalent document is sufficient.

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Republic of the Philippines

For BIR BCS/ Department of Finance

BIR Form No. Tax Amnesty Return

Part II – Computation of Tax Amnesty

Part III – Attachments

Part IV – Details of Payment

AAB (specify) __________________________ Branch Location_ Date (MM/DD/YYYY) _____

RCO (specify name)________________________________________________ Date (MM/DD/YYYY) _

Taxpayer Classification Place of Filing

Tax Amnesty Rates

The Tax Amnesty rates shall be as follows:

Applicant-taxpayer shall submit the following:

1) Tax Amnesty Return (TAR) (BIR Form No.2118-DA);

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