FOLLOW BIR’S OFFICIAL SOCIAL MEDIA ACCOUNTS:

Coverage /birgovph /+birgovphl

The Estate Tax Amnesty shall cover the estate of decedent/s who Deductions from Gross Estate
died on or before December 31, 2017, with or without assessments
duly issued therefor, whose estate tax/es have remained unpaid or For purposes of determining the Net Estate, the gross estate may be
Procedures in the Availment of Estate Tax Amnesty
have accrued as of December 31, 2017. reduced by the deductions allowed by the estate tax law applicable at
the time of death of the decedent (refer to Annex A of RR No. 6-2019).
Exceptions Time and Place of Filing and Payment Accomplish the Estate Tax Amnesty Return (ETAR)
The Estate Tax Amnesty shall not extend to the following: and submit with the complete documentary
The Estate Tax Amnesty Return (BIR Form No. 2118-EA) together with STEP 1 requirements (see list at the back) to the concerned
1. Delinquent estate tax liabilities which have become final and complete documentary requirements, shall be filed by the executor or RDO for computation of Estate Tax Amnesty due and
executory and those covered by Tax Amnesty on Delinquencies; and administrator, legal heirs, transferees or beneficiaries within two (2) endorsement of Acceptance Payment Form (APF).
2. Properties involved in cases pending in appropriate courts: years from the effectivity of the Regulations. Said tax return and other
a. Falling under the jurisdiction of the Presidential Commission documentary requirements shall be filed in the following BIR offices: Present the RDO-endorsed APF to Authorized Agent
of Good Government; STEP 2 Banks (AABs) or RCOs, whichever is applicable, and
b. Involving unexplained or unlawfully acquired wealth under Classification Place of Filing pay the amnesty amount.
R.A. No. 3019, otherwise known as the Anti-Graft and Revenue District Office (RDO) having
Corrupt Practices Act, and R.A. No. 7080 or an Act Defining Resident decedent jurisdiction over the last residence of Submit the validated APF and proof of payment to the
and Penalizing the Crime of Plunder; the decedent
STEP 3 concerned RDO, which shall not be beyond the two (2)
c. Involving violations of R.A. No. 9160, otherwise known as the year availment period.
Non-resident RDO where such executor/
Anti-Money Laundering Act, as amended;
decedent with executor administrator is registered or if
d. Involving tax evasion and other criminal offenses under or administrator in the not yet registered, at the executor/
Receive Certificate of Availment and Electronic
Chapter II of Title X of the National Internal Revenue Code Philippines administrator’s legal residence STEP 4
Certificate Authorizing Registration (eCAR).
(NIRC) of 1997, as amended; and
Non-resident
e. Involving felonies of frauds, illegal exactions and transactions decedent with no executor
and malversation of public funds and property under Chapters RDO No. 39 - South Quezon City
or administrator in the
III and IV of Title VII of the Revised Penal Code. Philippines
Issuance of Certificate of Availment
Tax Rate and Basis Estate Tax Amnesty for Undeclared Properties
The Certificate of Availment of the Estate Tax Amnesty shall be
An estate tax amnesty rate of six percent (6%) shall be imposed
In case the estate has properties which were not declared in the issued by the concerned RDO within fifteen (15) calendar days from
on each decedent’s total net taxable estate at the time of death
previously filed return, the legal heirs/executors/administrators can the receipt of the following:
without penalties at every stage of transfer of property. Provided,
file an ETAR or an amended ETAR, whichever is applicable, and pay • Application for Estate Tax Amnesty Return (ETAR);
that the minimum estate amnesty tax for the transfer of the estate
the estate amnesty tax as stated in Sec. 5 of the Revenue Regulations • Duly Validated Acceptance Payment Form (APF); and
of each decedent shall be Five Thousand Pesos (P5,000.00).
No. 6-2019, without penalties, based on the net taxable value of the
• Complete Documentary Requirements (see list at the back)
Net Undeclared Estate as defined in Sec. 4 (c) of the Regulations
Composition of the Gross Estate within two (2) years from the effectivity of the Regulations (where
only the share of the surviving spouse on the undeclared conjugal
The gross estate of a decedent, as classified below, shall be properties, if any, may be deducted from the undeclared estate). Issuance of Electronic Certificate
comprised of the following properties and interest therein at the Authorizing Registration (eCAR)
Undeclared properties, after the lapse of the two-year period from
time of his/her death, and such lifetime transfers includible in the
the effectivity of the Regulations, shall be subject to the applicable
gross estate as enumerated under the Tax Code: One (1) eCAR shall be issued per real property
estate tax rate prevailing at the time of death including interest and
including the improvements, thereon, if any,
penalties due thereon.
Classification Composition covered by Title or Tax Declaration for untitled
Estate with Properties Subject of Taxable Donation/Sale property. For personal properties included in the
Residents All properties, real and personal, tangible and estate, a separate eCAR shall be issued.
and Citizens intangible, wherever situated Properties included in the Estate Tax Amnesty availment which are
likewise subject of taxable donation/sale shall be assessed of the
Non-resident Only real and personal properties situated in the
corresponding donor’s/capital gains/or other applicable taxes at
Aliens Philippines
the time of donation/sale including penalties, if applicable.
Immunities and Privileges of Availing 13. Where declared property/ies has/have no improvement,
Estate Tax Amnesty Certificate of No Improvement issued by the Assessor’s Office at REPUBLIC OF THE PHILIPPINES
the time of death of the decedent; BUREAU of INTERNAL REVENUE
Estates covered by Estate Tax Amnesty, which have fully complied FOR PERSONAL PROPERTY/IES, IF ANY: [Original copy and two
with all the conditions set forth in RR No. 6-2019, including the (2) photocopies of each document];
payment of estate tax amnesty, shall be immune from the payment
of all estate taxes as well as any increments and additions thereto, 14. Certificate of Deposit/Investment/Indebtedness owned by Revenue Regulations No. 6-2019
Estate
arising from the failure to pay any and all estate taxes for taxable the decedent alone, or decedent and the surviving spouse, or
year 2017 and prior years, and from all appurtenant civil, criminal decedent jointly with others;
and administrative cases, and penalties under the 1997 Tax Code,
as amended.
15. Certificate of Registration of vehicle/s and other proofs showing
the correct value of the same; Tax Amnesty
The availment of the Estate Tax Amnesty and the issuance of the 16. Certificate of stocks and proof of valuation of shares of stock at (PER REPUBLIC ACT NO. 11213)
corresponding APF do not imply any admission of criminal, civil or the time of death:
administrative liability on the part of the availing estate. a. For shares of stock listed/traded – The price at the time
of death or the arithmetic mean between the highest and
lowest quotation at a date nearest the date of death, if none
is available on the date of death itself;
Mandatory Requirements
b. For shares of stock not listed/not traded – The book value for
(Original copy and two [2] photocopies of each document)
common shares and par value for preferred shares as shown
in the audited financial statement of the issuing corporation
1. Certified true copy of the Death Certificate (DC); nearest to the date of death of the decedent with computation
2. Taxpayer Identification Number of decedent and heir/s; of the book value per share;
3. Estate Tax Amnesty Return (ETAR); c. For proprietary shares – Bid price on the date of death or
4. Estate Tax Acceptance Payment Form (APF) and Revenue Official nearest to the date of death, if none is available on the date
Receipt (ROR), if paid to RCO; of death itself, as published in the newspaper of general
circulation; and
5. Affidavit of Self Adjudication or Deed of Extra-Judicial Settlement
(EJS) of the Estate of the decedent; or Court decision/judgment 17. Proof of valuation of other types of personal property
if the estate has been settled judicially or if there is a last will and OTHER REQUIREMENTS, IF APPLICABLE: [Original copy and two
testament; (2) photocopies of each document]
6. Certification of the Barangay Captain for the last residence of the a. If the person transacting/processing the transfer is the
decedent and claimed Family Home, if any; authorized representative, duly Notarized Original Special
7. For “Claims Against the Estate” arising from Contract of Loan, Power of Attorney (SPA) and/or, if one of the heirs is
Notarized Promissory Note, if applicable; designated as executor/administrator, Sworn Statement
8. Proof of the claimed “Property Previously Taxed”, if any; b. If document is executed abroad, Certification from the
Philippine Consulate or applicable document
9. Proof of the claimed “Transfer for Public Use”, if any;
c. If zonal value cannot be readily determined from the
10. At least one (1) valid government ID of the executor/administrator
documents submitted, Location Plan/Vicinity map
of the estate, or if there is no executor or administrator appointed,
the heirs, transferees, beneficiaries or authorized representative;
FOR REAL PROPERTY/IES, IF ANY: [Original copy and two (2) PARA SA INYO, MAGING TAPAT TAYO.
photocopies of each document]
SERBISYONG TAPAT,
11. Certified true copy/ies of the Transfer/Original/Condominium BUWIS NA SAPAT.
Certificate/s of Title of real property/ies; Scan the QR code to view the
12. Certified true copy of the Tax Declaration of real property/ PDF or visit www.bir.gov.ph/
ies, including the improvements at the time of death or the index.php/tax-amnesty-act.html
for more information.
succeeding available tax declaration issued nearest to the time
of death of the decedent, if none is available at the time of death; For more inquiries/clarifications, e-mail us at [email protected].