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A general tax amnesty is set to benefit delinquent business and real property taxpayers, as well as those who committed traffic violations in Manila, according to a report by Philippine News Agency.

“The general Amnesty shall apply on all appropriate surcharges, penalties and interests incurred due to unpaid local business taxes, regulatory fees, and service charges; interest penalties on all classes of delinquent real properties (Residential, Commercial, Industrial, and Special) within the territorial jurisdiction of the City of Manila; and penalties on all other overdue accounts,” said Ordinance 8773 signed by Mayor Francisco "Isko Moreno" Domagoso on Thursday.

The ordinance said the amnesty may be availed of only from October 1 to December 29 this year.

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The tax amnesty will be granted to taxpayers or individuals who own, operate, or are engaged in any business enterprise within the city that has a delinquent account or unpaid business tax.

Owners and real property administrators who have declared for the first time may also avail of the amnesty, subject to back taxes, as well as those who own or administer delinquent real property.

Moreover, individuals who committed traffic and parking rules violations under the Manila Traffic Code and the no-contact apprehension program may also apply for the amnesty.

However, those who have incurred two or more violations must pay the penalty for the first violation. Fees incurred from the succeeding violation, including penalties shall be waived.

“All corresponding accrued surcharge and interest penalties, which any delinquent tax, regulatory fee, or service charge may have incurred, shall be deemed waived upon full payment of the principal amount of the basic tax, fee or charge within the period of effectivity of this code,” the ordinance added.


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