2116 Tax Amnesty Return For Taxable Year 2005 and Prior Years (Pursuant to Republic Act No. 9480)

Individuals, whether resident or nonresident citizens, or resident or nonresident aliens, Estates, Trusts, Corporations, Cooperatives and tax exempt entities that have become taxable as of December 31, 2005, and other juridical entities including partnerships liable to pay any internal revenue taxes covering the taxable year ending December 31, 2005 and prior years, with or without assessments duly issued therefore, may avail of the Tax Amnesty under RA No. 9480. However, an individual taxpayer in his/her own capacity shall be treated as a different taxpayer when he acts as administrator/executor of the estate of a deceased taxpayer. Therefore, an individual taxpayer, seeking to avail of the tax amnesty and who at the same time is an executor or administrator of the estate of a deceased taxpayer who would also like to avail of the tax amnesty, shall file two (2) separate amnesty tax returns, one for himself as a taxpayer and the other in his capacity as executor or administrator of the estate of the decedent with respect to the revenue and other income earned or received by the estate.

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BIR Form No.

Republika ng Pilipinas
Kagawaran ng Pananalapi

Tax Amnesty Return

Kawanihan ng Rentas Internas

2116

For Taxable Year 2005 and Prior Years
Pursuant to Republic Act No. 9480

August 2007(ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
Part I
1

Background

Date Filed ( MM / DD / YYYY )

2 Tax Type Code

M C
5

Information

Taxpayer Identification No.

6 RDO Code

Tax Type Description

Tax Amnesty

Taxpayers

4 No. of Sheets
Attached

MC 300

7 Taxpayer Classification
I

9

3 ATC

8 Line of Business/Occupation

N

(Last Name, First Name, Middle Name for Individuals) / (Registered Name for Non-Individuals)

10 Telephone Number

Name
11 Business/
Trade Name
13 Zip Code

12 Registered
Address

Part II

COMPUTATION OF TAX AMNESTY
Without Previous SALN/

With Previous SALN/

Balance Sheet

Balance Sheet

14 TAXABLE BASE
14A.I

I. Total Networth As of December 31, 2005

14B.I

II. Total Networth per Amended Return

14B.II

III. Total Increase in Networth (14B.II - 14B.I)

14B.III

15 COMPUTED AMOUNT PER APPLICABLE TAX RATE (5%)

15A

15B

16 MINIMUM ABSOLUTE AMOUNT

16A

16B

17 AMNESTY TAX DUE (higher between Item 15 and 16)

17A

17B

18

I declare, under the penalties of perjury, that this return has been made in good faith, verified by me,

Stamp of Receiving Office
and Date of Receipt

and I attest to the correctness and completeness of this declaration.

(RO's Signature Over Printed Name)

President/Vice President/Principal Officer/
Authorized Representative/Taxpayer
(Signature Over Printed Name)

Taxpayer Classification:

I - Individual

Title/Position of Signatory

N - Non-Individual

TIN of Signatory

(Note: Please see back portion for guidelines and instructions)

BIR Form No. 2116 – Tax Amnesty Return
Guidelines and Instructions
COVERAGE
Individuals, whether resident or nonresident citizens, or resident or nonresident aliens, Estates, Trusts,
Corporations, Cooperatives and tax exempt entities that have become taxable as of December 31, 2005, and other
juridical entities including partnerships liable to pay any internal revenue taxes covering the taxable year ending
December 31, 2005 and prior years, with or without assessments duly issued therefore, may avail of the Tax
Amnesty under RA No. 9480.
However, an individual taxpayer in his/her own capacity shall be treated as a different taxpayer when he acts
as administrator/executor of the estate of a deceased taxpayer. Therefore, an individual taxpayer, seeking to avail of
the tax amnesty and who at the same time is an executor or administrator of the estate of a deceased taxpayer who
would also like to avail of the tax amnesty, shall file two (2) separate amnesty tax returns, one for himself as a
taxpayer and the other in his capacity as executor or administrator of the estate of the decedent with respect to the
revenue and other income earned or received by the estate.
THOSE NOT ELIGIBLE FOR AVAILMENT
1. Withholding agents with respect to their withholding tax liabilities;
2. Those with pending cases falling under the jurisdiction of the Presidential Commission on Good
Government (PCGG);
3. Those with pending cases involving unexplained or unlawfully acquired wealth or income or under the
Anti-Graft and Corrupt Practices Act;
4. Those with pending cases filed in court involving violation of the Anti-Money Laundering Law;
5. Those with pending criminal cases filed in court or in the Department of Justice fo r tax evasion and
other criminal offenses under Chapter II of Title X of the National Internal Code of 1997, as amended;
6. Those with pending criminal cases filed in court for felonies of frauds, illegal exactions and
transactions, and malversation of public funds and property under Chapters III and IV of Title VII of
the Revised Penal Code;
7. Tax cases subject of final and executory judgment by the courts.
DEADLINE IN THE FILING OF THE TAX AMNESTY FORM AND PAYMENT OF THE TAX
AMNESTY AMOUNT
The filing of the Tax Amnesty Return and the payment of the amnesty tax shall be made within six (6)
months from the effectivity of the Implementing Rules and Regulations.
WHERE TO FILE THE RETURN
The Tax Amnesty Return, accomplished in triplicate copies, shall be filed as follows:
1. Residents shall file with the Revenue District Office (RDO)/Large Taxpayers District Office (LTDO)
of the BIR which has jurisdiction over the legal residence or principal place of business of the
taxpayer.
2. Non-residents shall file with office of the Commissioner of the BIR, or with any RDO
RDO may assist the taxpayer in accomplishing the forms and computing the taxable base and the amnesty tax
payable at the option of the taxpayer, but may not look into, question or examine the veracity of the entries
contained in the Tax Amnesty Return, Statement of Assets, Liabilities and Networth, or such other documents
submitted by the taxpayer.
NOTE:
• All background information must be properly filled up
• This return shall be filed together with the prescribed Notice of Availment, and the prescribed Statement of
Assets, Liabilities and Networth (SALN) as of December 31, 2005 to the pertinent BIR Office.