Entitlement of Tax Amnesty on Delinquencies.
Section 18
SEC. 18. Entitlement of Tax Amnesty on Delinquencies. - Any person may enjoy the immunities and privileges of the Tax Amnesty on Delinquencies and pay the following tax amnesty rates: (a) Delinquencies and assessments which have become final and executory............................................................40% of the basic tax assessed; (b) Tax cases subject of final and executory judgment by the courts.......................................................................50% of the basic tax assessed; (c) Pending criminal cases with criminal information filed with the Department of Justice or the courts for tax evasion and other criminal offenses under Chapter II of Title X and Section 275 of the National Internal Revenue Code of 1997, as amended, with assessments duly issued and otherwise excluded in Titles II and III hereof.......60% of the basic tax assessed; and (d) Withholding agents who withheld taxes but failed to remit the same to the Bureau of Internal Revenue...............100% of the basic tax assessed