Tax Reminder on Estate Tax Amnesty

Dear Taxpayers – Heroes of our Nation,

This is a friendly reminder of the deadline for Estate Tax Amnesty, in relation to Republic Act (RA) No. 11213 and Revenue Regulations (RR) No. 6-2019, that moved several times by the Bureau of Internal Revenue (BIR). The deadline to avail the tax amnesty is until JUNE 14, 2023 only pursuant to RR No. 17-2021. The summary of the latter mentioned regulations are as follows:

1. BIR Form No. 2118-EA aka Estate Tax Amnesty Return (ETAR) shall be filed by the executor or administrator, legal heirs, transferees, or beneficiaries, who wish to avail of the Estate Tax Amnesty not later than the mentioned deadline.
2. Filling shall be made to the Revenue District Office (RDO) having jurisdiction over the last residence of the estate.
3. In case the decedent is non-resident, executor or administrator in the Philippines shall file ETAR with RDO where executor or administrator is registered, or if not registered, at their place of residence.
4. In case the decedent is non-resident and with no executor or administrator in the Philippines it shall be filed at RDO No. 39 – South Quezon City.
5. Duly accomplished and sworn ETAR, together with Acceptance Payment Form (APF) and complete documents as enumerated in ETAR shall be presented to concerned RDO. The concerned RDO, on the other hand, shall either endorse APF for payment of estate amnesty tax with AABs or RCOs or shall notify the taxpayer of any deficiency in the application within 5 working days from the receipt of such documents.
6. Furthermore, proof of settlement of estate, whether judicial or extrajudicial, need not accompany the ETAR if it is not yet available at the time of filing, however, no electronic Certificate Authorizing Registration (eCAR) shall be issued unless such proof is presented and submitted to the concerned RDO.
7. Issuance of Certificate of Availment of Estate Tax Amnesty shall be made by the concerned RDO within 15 calendar days from the receipt of application for estate tax amnesty, together with duly validated APF or proof of payment and complete documentary requirements enumerated thereof.
8. The eCAR shall only be issued upon submission of the proof of estate settlement. In case these documents are not indicated in ETAR filed, the particular properties shall be excluded from eCAR, unless additional estate tax amnesty payment is made if submission is within the amnesty period. Otherwise, additional estate tax to be paid for additional properties indicated in Extra-Judicial Settlement of Estate or Court Order shall be subject to applicable estate tax rates including interests and penalties.

Download Files:

• Tax Advisory 2023 issue no. 006
• Revenue Regulation No. 17-2021