REVENUE MEMORANDUM ORDER NO. 19-2019 issued on April 29, 2019 creates Alphanumeric Tax Codes (ATCs) for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of Republic Act No. 11213 (An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes and Tax on Delinquencies), to wit: ATC Description Tax Rate BIR Form No. MC320 Estate Tax Amnesty 6% 0621-EA 2118-EA MC330 Tax Amnesty on Delinquencies 40% of the basic tax assessed 50% of the basic tax assessed 60% of the basic tax assessed 100% of the basic tax assessed 0621-DA 2118-DA