By Rose B. Palacio

Davao City (1 May) -- Bureau of Internal Revenue (BIR) regional director Atty. Marcelinda Omila-Yap said that all BIR authorized agent banks can still accept payments for the Tax Amnesty program until May 5, 2008.

BIR Commissioner Lilian B. Hefti issued Bank Bulletin number 2008-12 dated April 9, 2008 authorizing accredited banks to accommodate Tax Amnesty payments until May 5.

Director Omila-Yap is calling on delinquent taxpayers to settle their accounts so their books of accounts will not be verified nor inspected by BIR examiners.

Those who wish to avail of this program may see in person the Revenue District Officer, Jose Eric Furia and personnel of RDO who are just too willing to guide taxpayers and give correct information on what to do in filing tax amnesty. However, BIR personnel are prohibited from verifying or inspecting the filing or payments made by the taxpayer.

Republic Act 9480 entitled "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 2005 and Prior Years" grants immunity from the payment of taxes and the apparent civil, criminal or administrative penalties under the National Internal Revenue Code of 1997, arising from the failure to pay any and all internal revenue taxes for taxable year 2005 and prior years.

Under this Tax Amnesty program, the taxpayer's Tax Amnesty Return and the Statement of Asset, Liabilities and Networth (SALN) and the books of accounts and other records for the years covered under the Tax Amnesty will not be examined anymore, inquired or looked into by any person or government office.

The taxpayer may use this amnesty availment as a defense on any case brought against him.

The SALN of the taxable year 2005 (calendar or fiscal) filed by the taxpayer shall be presumed to represent the true and correct net worth of said taxpayer as of such period.

Even if the BIR suspects commission of tax fraud for taxable year 2005 and prior years, the taxpayer can still avail of the tax amnesty program (TAP).

What is not covered by the TAP are pending criminal cases filed in court as well as tax evasion cases and cases under the BIR RATE program already filed with the Department of Justice on or before the date of effectivity of tax amnesty law which is June 16, 2007.