What did Tax Amnesty on Delinquencies actually cover?

It covered delinquent accounts and assessments that had become final and executory, tax cases subject to final and executory judgment by the courts, pending criminal tax evasion cases with the DOJ or courts, and withholding agent liabilities arising from unremitted withholding taxes, generally for taxable years 2017 and prior.

Why did the deadline keep changing between 2019 and 2021?

The original one-year window under the 2019 implementing rules was extended twice: first through Revenue Regulations No. 15-2020 to December 31, 2020, then through Revenue Regulations No. 32-2020, issued under Bayanihan II authority, to a final deadline of June 30, 2021. That was the last extension the BIR granted.

Is a broader general tax amnesty bill pending in Congress?

As of 2026, bills such as a proposed General Tax Amnesty Act covering unpaid taxes for earlier taxable years remain pending in Congress and have not been signed into law. Until a new law is enacted and implementing regulations issued, taxpayers with old delinquent accounts should assume no general amnesty is currently available and address the liability through existing BIR remedies instead.

Is BIR Tax Amnesty on Delinquencies Still Available in 2026?

Q: Is Tax Amnesty on Delinquencies still available in 2026?

No. Tax Amnesty on Delinquencies under RA No. 11213 (the Tax Amnesty Act of 2019) closed permanently on June 30, 2021, its final extended deadline under Revenue Regulations No. 32-2020. No new availment window has opened since, and there is no pending BIR issuance reopening it as of 2026.

Q: Is there any current program that covers old delinquent tax accounts in 2026?

Yes, but it's a separate program. Revenue Regulations No. 4-2026 grants micro taxpayers — those with annual gross sales below P3,000,000 — a one-time abatement of delinquent accounts, assessments, and stop-filer cases as of December 31, 2025, capped at P80,000 per year, available through December 31, 2026. It isn't a reopened Tax Amnesty on Delinquencies; it's a narrower, income-tested program under different rules.

Tax Amnesty on Delinquencies under Republic Act (RA) No. 11213 closed for good on June 30, 2021 — its final extended deadline — and no new availment window has opened since. If you’re searching for it in 2026 because you have an old delinquent tax account, the honest answer is that this specific program is no longer available. A separate, narrower program does exist for some taxpayers, and it’s worth checking before you assume you have no options.

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What was Tax Amnesty on Delinquencies? #

Tax Amnesty on Delinquencies (TAD) was one of three amnesty programs created under RA No. 11213, the Tax Amnesty Act of 2019 — distinct from the law’s better-known Estate Tax Amnesty. TAD let a taxpayer settle a defined set of old, contested-or-closed tax problems by paying a percentage of the basic tax due, in exchange for immunity from the related civil, criminal, and administrative penalties.

TAD covered:

Delinquent accounts and assessments that had become final and executory
Tax cases subject to final and executory judgment by the courts
Pending criminal cases for tax evasion and other tax law violations filed with the DOJ or the courts
Withholding agent liabilities arising from unremitted withholding taxes

The basic tax amnesty rate ranged from 40% to 60% depending on the category of delinquency, generally applying to taxable year 2017 and earlier.

Why did the deadline keep moving, and when did it finally close? #

The program’s implementing rules — Revenue Regulations (RR) No. 4-2019 — originally gave taxpayers a one-year window from the rules’ effectivity in 2019. The BIR extended that window twice as availment lagged and, later, as the pandemic disrupted normal filing:

Extension	New deadline
Original window (RR No. 4-2019)	~1 year from April 2019 IRR effectivity
RR No. 15-2020	December 31, 2020
RR No. 32-2020 (final)	June 30, 2021

RR No. 32-2020, issued under the emergency authority granted by Bayanihan II (RA No. 11494), set the last deadline the BIR ever granted for TAD:

“TAD can be availed of until June 30, 2021 by those taxpayers with delinquent internal revenue liabilities for taxable year 2017 and prior years.”

No RR or RMC has extended or reopened that window since. As of 2026, availing of TAD under RA No. 11213 is no longer possible — the program is closed, not paused.

Is there anything similar available now? #

There is one currently open program worth checking, even though it isn’t TAD reopened: RR No. 4-2026, which grants a one-time abatement for micro taxpayers — those with annual gross sales below P3,000,000 — covering delinquent accounts, pending assessments, and stop-filer cases as of December 31, 2025, where the basic tax and penalties don’t exceed P80,000 per year. It runs through December 31, 2026, via a flat P5,000 application fee. See the full breakdown in RR No. 4-2026: One-Time Tax Abatement for Micro Taxpayers — it’s a narrower, income-tested substitute, not a general amnesty, and it won’t help a taxpayer above the gross sales threshold or with a liability larger than P80,000.

Separately, broader amnesty legislation — including a proposed General Tax Amnesty Act covering older taxable years — has been filed in Congress but had not been signed into law as of 2026. Until that changes, taxpayers should not plan around a general amnesty that doesn’t yet exist.

What are your options if you have an old delinquent account? #

If your account doesn’t qualify for the RR No. 4-2026 abatement — because your gross sales exceed the P3,000,000 threshold, or your liability exceeds P80,000 for the year — your remaining paths run through the BIR’s standard remedies rather than an amnesty: filing a compromise settlement application under NIRC Section 204, negotiating an installment arrangement, or, where the assessment itself is defective, pursuing the applicable administrative or judicial remedy before the liability becomes truly final and uncontestable.

Summary #

Tax Amnesty on Delinquencies under RA No. 11213 is closed — its last deadline was June 30, 2021, set by RR No. 32-2020, and nothing since has reopened it. If you’re dealing with an old delinquent account in 2026, check whether RR No. 4-2026’s micro taxpayer abatement fits first; if it doesn’t, a compromise settlement or installment arrangement under the BIR’s regular remedies is the realistic path forward, not a wait for an amnesty program that isn’t currently on offer.