Republic Acts1 min read
Section 6Sec./Art. 6
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Conditions of Tax Amnesty. A taxpayer who wishes to avail of the tax amnesty shall:
1. File the following documents with the Bureau of Internal Revenue within the period herein prescribed:
a. A duly notarized sworn statement declaring the amount of foreign exchange and/or securities repatriated and that the amount so declared does not include current earnings or income otherwise taxable under the National Internal Revenue Code, as amended, such declaration being supported by pertinent documents that may be required by the Central Bank or the Bureau of Internal Revenue; and
b. An amnesty tax; and
2. Pay the amnesty tax herein imposed within the prescribed period.
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