It has been more than a year since Republic Act 11213, or the “Tax Amnesty Act” (TAA), was enacted. It became effective on March 1, 2019. The TAA originally provided for an estate tax amnesty, a general tax amnesty and a tax amnesty on delinquencies, but President Rodrigo Duterte vetoed the provisions of the second amnesty, among others. Thus, only the first and third kind of amnesties were implemented by the Bureau of Internal Revenue (BIR).
