REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE

REVENUE REGULATIONS NO. 6-2019

ESTATE TAX AMNESTY
Implementing the Provisions of Estate Tax
Amnesty under Title II of Republic Act (R.A.)
No. 11213, Otherwise known as the “Tax
Amnesty Act”

Assessment Service – Tax Amnesty Act BIR-RR Committee

2 Section 1. Purpose
Taxpayers’ one-time
opportunity to settle
estate tax obligations
through an Estate Tax
Amnesty Program

Tax Amnesty Act Title II – Estate Tax

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3 Section 2. Coverage

Estate of the Remained

decedent/s With or unpaid or
who died on without have
or before assessments accrued as
December duly issued of December
31, 2017 31, 2017.

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4 Section 3. Exceptions
Delinquent estate tax liabilities which have become
final and executory and those covered by Tax
Amnesty on Delinquencies

Properties involved in cases pending in appropriate

courts:
• Presidential Commission of Good Government (PCGG cases)
• RA No. 3019 (Anti-Graft and Corrupt Practices Act) and RA No.
7080 (Act Defining and Penalizing The Crime of Plunder)
Tax Amnesty Act Title II – Estate Tax
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5 Section 3. Exceptions
Properties involved in cases pending in appropriate
courts:

• R.A. No. 9160 (Anti-Money Laundering Act), as amended

• Chapter II of Title X of the National Internal Revenue Code
(NIRC) of 1997 (involving tax evasion and other criminal
offenses)
• Under Chapters III and IV of Title VII of the Revised Penal
Code (involving felonies of frauds, illegal exactions and
transactions and malversation of public funds and property)

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6 Section 4. Definition of Terms
Gross Estate
• consists of all properties and interests in properties of the
decedent at the time of his death
• as well as properties transferred during his lifetime (only in
form), but in substance, were only transferred at the time of
death.

Net Estate
• gross estate less all allowable deductions as provided in
the National Internal Revenue Code (NIRC) of 1997, as
amended, or the applicable estate tax law prevailing at the
time of death of the decedent.
Tax Amnesty Act Title II – Estate Tax
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7 Section 4. Definition of Terms
Net Undeclared Estate

• Difference between the total net estate valued at the time of

death of the decedent and the net estate previously
declared with the BIR, if any.

 For purposes of these Regulations, the net estate previously

declared is deemed to have been reduced of all the
allowable deductions; thus, only the share of the surviving
spouse on the undeclared conjugal properties, if any, shall
be deducted from the undeclared estate.

Tax Amnesty Act Title II – Estate Tax

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8 Section 5. Rate of Estate Tax
On each decedent’s total net
taxable estate at the time of
6% death
Without penalties at every
stage of transfer of property
Provided that,

Minimum estate amnesty

Php5,000 tax for the transfer of the
estate of each decedent
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 Section 6. Composition of the
9
Gross Estate
Residents and Non-resident
Citizens aliens

all properties, real only real and

and personal, personal
tangible and properties
intangible, situated in the
wherever situated Philippines

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 Section 7. Valuation of Gross
10
Estate
Fair Market Value as of the time of death
In general
of the decedent

Real Properties
• Higher value between the Zonal Value and
the Fair Market Value as shown in the
schedule of values fixed by the provincial and
city assessors.
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 Section 7. Valuation of Gross
11
Estate
Shares of Stock
Listed and traded in the stock exchange
• 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.
Not listed shares
• Common shares - book value
• Preferred shares - par value
The valuation of these shares shall be exempt from the provisions of Revenue Regulations No. 06-2013, as
amended
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 Section 7. Valuation of Gross
12
Estate
Proprietary Shares
• Bid price on the date of death or nearest to the date of death,
if none is available on the date of death itself, as published in
the newspaper of general circulation

Cash in bank in local and/or foreign currency

• Peso value of the balance at the date of death.

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 Section 8. Deductions from the
13
Gross Estate
Gross estate may be reduced by the
deductions allowed by the estate tax
law applicable at the time of death of
the decedent (Annex A).

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 Section 9. Time and Place of Filing Estate Tax
14 Amnesty Return (BIR Form 2118-EA)
and Payment of Estate Tax Due
Time: Within two (2) years from the
effectivity of these Regulations
Place: In case of a resident decedent
RDO having jurisdiction over the
last residence of the decedent
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 Section 9. Time and Place of Filing Estate Tax
15 Amnesty Return (BIR Form 2118-EA)
and Payment of Estate Tax Due
Place: In case of a non-resident decedent
• With executor or administrator
RDO where such executor/administrator is
registered or if not yet registered, at the
executor/administrator’s legal residence
• With no executor or administrator
RDO No. 39- South Quezon City
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 Section 9. Time and Place of Filing Estate Tax
16 Amnesty Return (BIR Form 2118-EA)
and Payment of Estate Tax Due

• The duly accomplished and sworn ETAR, together with

the complete documents as enumerated in the ETAR,
shall be presented to the concerned RDO for
endorsement of the Acceptance Payment Form (BIR
Form 0621-EA) (APF) prior to the payment of the estate
amnesty tax with the AABs or RCOs.

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 Section 9. Time and Place of Filing Estate Tax
17 Amnesty Return (BIR Form 2118-EA)
and Payment of Estate Tax Due
• Only the duly endorsed APF by the RDO shall be
presented to and received by the AAB or RCO.
• After payment, the duly accomplished and sworn ETAR
and APF with proof of payment, together with the
complete documentary requirements shall be
immediately submitted to the RDO in triplicate copies
for issuance of Certificate of Availment.
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 Section 9. Time and Place of Filing Estate Tax
18 Amnesty Return (BIR Form 2118-EA)
and Payment of Estate Tax Due

 Failure to submit the same within the two (2)-year period

from the effectivity of these Regulations is tantamount to
non-availment of the Estate Tax Amnesty and any payment
made may be applied against the total regular estate tax
due inclusive of penalties.

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 Section 10. Estate Tax Amnesty Return
19
for Undeclared Properties
An Amended Estate Tax Amnesty Return
(ETAR) can be filed for properties not
declared in the previously filed return
within two (2) years from the effectivity of
these Regulations.
 After the lapse of the 2 years, it shall be subject to the estate tax
rate prevailing at the time of death including interest and penalties

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 Section 11. Estate with Properties Subject
20
of Taxable Donation/Sale
Properties subject of taxable donation/sale
shall be assessed of the corresponding
donor’s/capital gains/or other applicable
taxes at the time of donation/sale including
penalties, if applicable.

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 Section 12. Issuance of Certificate
21
of Availment
Shall be issued by the RDO within
fifteen (15) calendar days from the
receipt of:
• Application for Estate Tax Amnesty Return
(ETAR)
• Duly Validated Acceptance Payment Form (APF)
• Complete Documentary Requirements

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 Section 13. Issuance of electronic
22 Certificate Authorizing
Registration (eCAR)
Real Property
• One (1) eCAR shall be issued, including
improvements, covered by OCT, TCT, CCT or Tax
Declaration for untitled properties.

Personal Properties
• One (1) eCAR to be issued separately from real
property
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23 Section 14. Administrative Sanctions
Concerned personnel who have been
found remiss in their responsibilities in
ensuring compliance with the herein
prescribed policies and procedures shall
be imposed with the applicable
administrative sanctions as provided
under existing policies.
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24 Section 15. Report to Oversight Committee

Report to the Congressional Oversight Committee

shall be submitted by the BIR within six (6)
months after the two (2) year period of
availment of the Estate Tax Amnesty.

Tax Amnesty Act Title II – Estate Tax

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 Section 16. Immunities and Privileges of
25 Availing Estate Tax Amnesty
• Shall be immune from the payment of all estate taxes as
well as any increments and additions thereto, arising from
the failure to pay any and all estate taxes for taxable year
2017 and prior years, and from all appurtenant civil,
criminal and administrative cases, and penalties under the
1997 Tax Code, as amended.
• Do not imply any admission of criminal, civil or
administrative liability on the part of the availing estate.
Tax Amnesty Act Title II – Estate Tax
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26 Section 17. Separability Clause

If any clause, sentence, provision or section of

these rules shall be held invalid or
unconstitutional, the remaining parts thereof
shall not be affected thereby.

Tax Amnesty Act Title II – Estate Tax

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27 Section 18. Effectivity

June 15, 2019 to June 14, 2021

Tax Amnesty Act Title II – Estate Tax

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REPUBLIC OF THE PHILIPPINES
BUREAU OF INTERNAL REVENUE

REVENUE MEMORANDUM ORDER No. 33-19

Policies, Guidelines and Procedures in the Processing
and Monitoring of Estate Tax Amnesty Availment
Pursuant to Republic Act (RA) No. 11213, otherwise
known as the Tax Amnesty Act as implemented by
Revenue Regulation (RR) No. 6-2019 and Issuance of
the Corresponding Electronic Certificates Authorizing
Registration (eCARs)
 Objectives
This Order is issued to prescribe policies,
guidelines and procedures in the processing of
Estate Tax Amnesty pursuant to RA No. 11213 as
implemented by RR No. 6-2019.

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 Policies and Guidelines
1. Effective June 15, 2019, the Revenue District Offices
(RDO) shall process the application for availment of
estate tax amnesty filed by the executor or
administrator, legal heirs, transferees or beneficiaries
covering the estate of decedent/s who died on or
before December 31, 2017, whose estate tax/es have
remained unpaid or have accrued as of December 31,
2017, with or without assessments duly issued
therefor.
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 Policies and Guidelines
2. The RDO shall require the completeness and
correctness of the documentary requirements, as
enumerated in the Estate Tax Amnesty Return (ETAR)
(BIR Form No. 2118-EA) and all fields of the said
return are completely and accurately filled-up. In case
there are items which are not applicable to the
taxpayer, the words “Not Applicable” or “N.A.” shall
be indicated on the space provided.

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 Policies and Guidelines
3. The issuance of Electronic Letter of Authority nor Tax Verification
Notice in the processing of Estate Tax Amnesty shall not be required.
4. The RDO shall review the ONETT Computation Sheet (OCS), and
endorse the Acceptance Payment Form (APF) (BIR Form No. 0621-
EA) to the Authorized Agent Bank (AAB) or authorized Revenue
Collection Officer (RCO) for payment.
5. The RDO or the ARDO may sign the APF, Certificate of Availment (CA)
and the Electronic Certificate Authorizing Registration (eCAR). The
provisions under RMO No. 55-2016 as to the signatory of eCAR based
on threshold amount shall not apply.
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 Policies and Guidelines
6. The CA of the Estate Tax Amnesty and the eCAR shall be issued within
fifteen (15) calendar days from the receipt of validated APF and proof of
payment.
7. One (1) eCAR shall be issued per real property including the improvements
thereon, if any, covered by a Title or Tax Declaration for untitled property.
For personal properties included in the estate, a separate eCAR shall be
issued.
8. The Systems Development Division (SDD) shall develop and deploy the
Data Entry Module (DEM) for the use of the Document Processing Division
(DPD) to capture data of received ETARs within ten (10) days from the
effectivity of this Order.
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 Policies and Guidelines
9. The RDO shall transmit to the concerned DPD the
original copy of ETAR.
10. The RDO shall submit the consolidated reports on
approved estate tax amnesty application to the Office of
the ACIR, Assessment Service, copy furnished the
Operations Group (Post-Evaluation and Monitoring
Committee) not later than the tenth (10th) day following
the close of the month, using the prescribed format
(Annex A).
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 Policies and Guidelines
11. The Steering Committee pursuant to RSO No. 1418-2018
shall be responsible for the submission of the report on the
Estate Tax Amnesty to the Congressional Oversight
Committee within six (6) months after the two (2) year
availment period of the estate tax amnesty. Any other
report after the six (6) months reportorial period shall be
prepared and submitted by the Assessment Service herein
constituted as the repository office of all data related to
Estate Tax Amnesty.
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Procedures
A. One Time Transaction Team (ONETT) Revenue Officer (RO) and Group
Supervisor (GS) in the Revenue District Office shall:
Determine whether the last residence of the decedent is
within the jurisdiction of the Revenue District Office;

Verify with the Collection Section if the estate with

previously issued TIN has delinquent estate tax liability
Check and ensure the completeness and correctness of documentary
requirements, as enumerated in the ETAR presented by the executor or
administrator, or if there is no executor or administrator appointed, the
legal heirs, transferees or beneficiaries;

Accomplish two (2) copies of the Checklist of Documentary

Requirements (CDR) (Annex B) and indicate therein whether the
documents are complete or incomplete. Only documents
enumerated in the ETAR/CDR shall be required to be submitted;
Procedures
A. One Time Transaction Team (ONETT) Revenue Officer (RO) and Group
Supervisor (GS) in the Revenue District Office shall:
Release the original copy of the CDR, without giving a Control
Number, and return all documents presented, if such are
incomplete. Also, ONETT RO/GS shall require the
executor/administrator/legal heir/transferee/ beneficiary to
acknowledge the “Incomplete” portion of the CDR. The duplicate
copy shall be retained by the Revenue District Office;

Receive the complete documents from the

executor/administrator/legal heirs/ transferee/
beneficiary and require him/her to acknowledge the
“Complete” portion of the CDR. The duplicate copy of
the duly accomplished CDR with the corresponding
Control Number shall be given to the taxpayer, while
the original copy shall be attached to the docket;
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 Procedures
A. One Time Transaction Team (ONETT) Revenue Officer (RO) and Group
Supervisor (GS) in the Revenue District Office shall:
Assign control number to the CDR which shall have the following format:
ETA- 001-2015-00001
i. ETA - stands for Estate Tax Amnesty
ii. 001 – is the RDO Number;
iii. 2015 – is the year of death;
iv. 00001 – is the actual number of application which shall be
sequentially numbered

Assist the executor/administrator/legal

heirs/transferee/beneficiary in filling up the ETAR, upon
receipt of the complete documents, and ensure that all
fields of the return are completely and accurately filled-up.
In case there are items which are not applicable to the
taxpayer, the words “Not Applicable” or “N.A.” shall be
indicated on the subject fields;
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Procedures
A. One Time Transaction Team (ONETT) Revenue Officer (RO) and Group
Supervisor (GS) in the Revenue District Office shall:
Process the application of estate tax amnesty
and compute the estate tax amnesty due
thereon using the OCS;

Assist the filer in filling-up the APF; and

Forward the entire docket to the Chief,

Assessment Section for review.
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Procedures
B. The Chief, Assessment Section (CAS) in the Revenue
District Office shall:
Review and evaluate the entire docket forwarded by
the ONETT RO/GS;

Sign the OCS after evaluation and affix initial on the

APF, otherwise return to ONETT Team for further
compliance/revision, if any; and

Forward the entire docket to the Revenue District Officer (RDO)/

Assistant Revenue District Officer (ARDO) for approval of APF.

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Procedures
C. The Revenue District Officer / Assistant Revenue District
Officer shall:
Review and evaluate the OCS, ETAR, APF and
the attached documents;
Approve and endorse the APF for taxpayer’s
payment;
Forward the entire docket together with the
approved APF to the ONETT Team;

Sign and approve the CA and eCAR;

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Procedures
C. The Revenue District Officer / Assistant Revenue District
Officer shall:
Approve and sign monthly Report on Estate Tax
Amnesty (Annex A);

Assign a RO from the ONETT Team to

prepare the aforesaid monthly report, CA
and eCAR; and
Oversee the effective and efficient
implementation of estate tax amnesty
program
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Procedures
D. The Client Support Section in the Revenue District Office
shall:
Verify any existing Taxpayer Identification Number (TIN) in
Integrated Tax System (ITS)/ Internal Revenue Integrated System
(IRIS) to determine if there was a previously filed estate tax return
or
Issue a new TIN for the estate, if there is none.
The TIN to be issued for the estate shall be for the taxpayer’s
name to read like this format:
“Estate of Juan Santos Dela Cruz”.

Indicate on the BIR Form 1904 if there

is a TIN previously issued.
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Procedures
E. The Collection Section in the Revenue District Office shall:
Verify with Account Receivable Monitoring
System (ARMS) any delinquent estate tax
liability;

Process and segregate Batch Control Sheet

(BCS); and

Verify payment pursuant to RMO No. 56-

2018.

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Procedures
F. The ONETT Team in the Revenue District Office shall:
Receive the entire docket with the approved APF;

Release the approved APF to the executor/ administrator/

legal heirs/ transferee/ beneficiary for payment;
Keep the documents pending the submission of the
duly validated APF and proof of payment;
Indicate the details of payment on the space
provided for in the ETAR;
Stamp “Received” the ETAR, duly validated APF and
proof of payment;
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Procedures
F. The ONETT Team in the Revenue District Office shall:
Provide the taxpayer/filer their copies of ETAR and
APF;

Issue claim slip indicating the date when the CA and eCAR
will be released, which is fifteen (15) calendar days from the
receipt of the APF. The claim slip should have an assigned
control number following the format CS-ETA-001 where:
CS - is Claim Slip;
ETA - stands for Estate Tax Amnesty;
001 - is the actual number of application
which shall be sequentially numbered

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Procedures
F. The ONETT Team in the Revenue District Office shall:
Prepare CA and eCAR for approval and signature of the
RDO/ARDO after verification of payment. The CA shall include a
caveat regarding the exceptions under Section 3 of RR 6-2019

Release the CA and eCAR to the executor/

administrator/legal heirs/ transferee/beneficiary;

Prepare monthly report on estate tax amnesty in hard copy

and soft copy in excel format and submit to the Assessment
Service, copy furnished Operations Group (Post-Evaluation
and Monitoring Committee) on Estate Tax Amnesty on or
before the fifteenth (15th) day of the succeeding month;

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Procedures
F. The ONETT Team in the Revenue District Office shall:
Forward to Administrative and Human Resource
Management Division of the Revenue Region the
approved estate tax amnesty docket for
safekeeping on the tenth (10th) day of the month
following the release of eCAR; and
Forward a copy of the ETAR to DPD
for encoding on the tenth (10th) day
of the month following the release of
eCAR.
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Procedures
G. The Document Processing Division shall:

Encode return information in the DEM designed for estate tax

amnesty.

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Procedures
H. The Administrative and Human Resource Management
Division of the Revenue Region shall:

Receive the approved estate tax amnesty docket for safekeeping.

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Procedures
I. Systems Development Division shall:

Develop DEM that shall be used to capture the

details data in the ETAR and deploy it to the
concerned RDOs within ten (10) days from the
effectivity of this Order; and

Prepare the script necessary in the

generation of the report that may
later be required by the Steering
Committee on Estate Tax Amnesty.
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Procedures
J. Assessment Service/ Operations Group (Post-Evaluation
and Monitoring Committee on Estate Tax Amnesty) shall:
Receive consolidated reports on estate tax amnesty;
and
Prepare and submit the consolidated
monthly report on tax amnesty availment
to the Head Coordinator, Consolidation,
Coordination and Consultation Group (RSO
No. 1418-2018) not later than twentieth
(20th) day of every following month and
the report covering the entire two (2) year
availment period of the Estate Tax
Amnesty not later than June 14, 2021.
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Procedures
K. Steering Committee shall:

Prepare and submit the consolidated report on Tax Amnesty

Availment to the Congressional Oversight Committee within six
(6) months from the lapse of the two (2) year availment period of
the Estate Tax Amnesty.

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Administrative Sanctions
Concerned personnel who have been found
remiss in their responsibilities in ensuring
compliance with the herein prescribed policies
and procedures shall be imposed with the
applicable administrative sanctions as provided
under existing rules and regulations.

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 Effectivity

This Order shall take effect immediately.

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REPUBLIC OF THE PHILIPPINES
BUREAU OF INTERNAL REVENUE

Revenue Memorandum Circular No. _______

Provides Clarification on Certain Issues
Relative to the Estate Tax Amnesty Under Title
II of Republic Act No. 11213 or the Tax
Amnesty Act, as Implemented by Revenue
Regulations No. 6-2019
 This Circular is issued to clarify certain issues
relative to the implementation of estate tax
amnesty pursuant to the provisions of Republic
Act (RA) No. 11213 or the Tax Amnesty Act.

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 Q1: Who is qualified to avail of the estate
tax amnesty under RA No. 11213?

A1: The estate of the decedent who died

on or before December 31, 2017 is
qualified to avail of tax amnesty but shall
not cover the exceptions as enumerated
under Sec. 3 of Revenue Regulations (RR)
No. 6-2019 dated May 29, 2019 which is
effective on June 15, 2019.

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 Q2: Who shall file the estate tax amnesty?

A2: The executor or administrator, legal

heirs, transferees or beneficiaries shall
file the estate tax amnesty return within
two (2) years from the effectivity of RR
No. 6-2019 or until June 14, 2021.

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 Q3: Will a Taxpayer Identification Number
(TIN) be issued for the estate of the
decedent?
A3: Yes, the Revenue District Office (RDO),
upon submission of complete documentary
requirements, will verify any existing TIN to
determine if there was a previously filed
estate tax return or issue a new TIN for the
estate, if there is none.

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 Q4: Are all heirs required to secure their own
TIN?
A4: Yes, all heirs, including minors, without
TIN are required to secure their respective
TIN.

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 Q5: What BIR form will be used in the filing
and payment of estate tax amnesty?

A5: BIR Form No. 2118-EA - Estate Tax

Amnesty Return (ETAR) and BIR Form No.
0621-EA - Acceptance Payment Form
(APF), duly indorsed for payment by the
concerned Revenue District Officer, shall
be used in filing and payment of estate tax
amnesty.

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Q6: When and Where will the ETAR be filed?
A6: The ETAR shall be filed with the RDO having jurisdiction over the last
residence of the decedent, within two (2) years from the effectivity of RR No. 6-
2019 or until June 14, 2021.
In the case of a non-resident decedent, the executor or administrator in the
Philippines, shall file the return with the RDO where such executor/administrator
is registered or if not yet registered, at the RDO having jurisdiction over the legal
residence of the executor/administrator. If there is no executor or administrator,
the return shall be filed with RDO No. 39- South Quezon City.
In case there are multiple decedents involved, the amnesty tax returns for every
stage of transfer/succession may be filed together in only one (1) RDO having
jurisdiction over the last residence of any of the decedents, provided that the
properties involved are common properties of all decedents emanating from the
first decedent.
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 Illustration:
How to file estate of decedents involving several stages of succession from a
common properties left by the 1st decedent
Stage of Decedent Date of Death Last Residence Where to file
Succession
1st Alpha Dec. 31, 1985 Caloocan All four (4)
2nd Bravo July 27, 1992 Cabanatuan, ETARs may be
(heir of Alpha) Nueva Ecija filed in only one
(1) of the
3rd Charlie Dec. 31, 1997 Calbayog,
following:
(heir of Bravo) Samar
RDO 24 27
4th Delta Dec. 31, 2017 Tagum, Davao
RDO 23B
(heir of Charlie) Del Norte
RDO 87
RDO 112
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 Q7: In relation to the above, how many
ETAR shall be filed?

A7: One (1) ETAR shall be filed for the

estate of every decedent.

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 Q8: If the estate involves multiple succession,
how will the estate tax amnesty be filed,
simultaneously or in succession?
A8: As a general rule, the ETAR shall be filed at
the RDO with jurisdiction over the last residence
of the decedent. However, if the estate involves
multiple succession and common property/ies,
the ETAR for every decedent may be filed,
simultaneously or in succession, at the RDO with
jurisdiction over the last residence of any
decedent within the two-year availment period.
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 Q9: How many copies of ETAR should be
filled up by the taxpayer?

A9: ETAR should be accomplished in

triplicate copies, distributed as follows:
• Original – Document Processing
Division (DPD)
• Duplicate – Docket file
• Triplicate – Taxpayer’s Copy

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q10: What will be the estate tax amnesty rate to be used in the
computation of estate tax amnesty due? Is there a minimum
amount to be paid to avail of the estate tax amnesty?
A10: A rate of six percent (6%) based on the decedent’s total net taxable
estate at the time of death shall be imposed at every stage of succession.
The minimum amount is Five Thousand Pesos (P5,000.00) per ETAR.

Illustration:
The decedent died on December 20, 2017. Upon computation, the
estate tax due is P3,500.00.
In this case, in order to avail of the estate tax amnesty, the heirs shall pay
the minimum amount of Five Thousand Pesos (P5,000.00).

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q11: What will be the estate tax amnesty rate to
be used in case the estate has undeclared
properties in the previously filed return?
A11: An estate tax amnesty rate of six percent
(6%) shall be imposed on the value of the
undeclared properties at the time of death,
without deductions, except for the share of the
surviving spouse on the undeclared conjugal
property. However, in no case shall the payment
be lower than Five Thousand Pesos (P5,000.00).

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q12: Can an amended ETAR be filed for
undeclared properties of the estate?

A12: Yes, an amended ETAR can be filed in case

the estate has properties which were not
declared in the previously filed amnesty return,
provided the same shall be filed within two (2)
years from the effectivity of RR No. 6-2019,
without deductions, except for the share of the
surviving spouse on the undeclared conjugal
property. However, in no case shall the payment
be lower than Five Thousand Pesos (P5,000.00).
Draft RMC on Estate Tax Amnesty
VER 1.0 – June 2019
 Q13: The basic estate tax due of a decedent who died
on December 31, 2017 was voluntarily paid on August
15, 2018, but the taxpayer failed to pay the
corresponding penalties. Can the taxpayer avail of the
estate tax amnesty on the unpaid penalties?

A13: Yes, by paying the minimum estate tax

amnesty amount of Five Thousand Pesos
(P5,000.00) and filing the required ETAR.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q14: Where will the estate tax amnesty be paid and what
document shall be presented for payment?
A14: Payment shall be made to any Authorized Agent Bank (AAB) under
the jurisdiction of the concerned RDO by presenting the duly indorsed
APF.
However, payment may be made to the Revenue Collection Officer (RCO)
under the following instances:
a. In case of cash payment and the amount involved is Twenty Thousand
Pesos (P20,000.00) and below; and
b. If the payment is thru manager’s/cashier’s check, irrespective of amount.
If there is no AAB in the RDO, payment shall be made to the RCO subject
to the conditions in “a” and “b” above.
Draft RMC on Estate Tax Amnesty
VER 1.0 – June 2019
 Q15: When will the APF be approved and endorsed
for payment by the RDO?

A15: The APF shall be approved and endorsed by

the RDO for payment after the pre-evaluation of
the complete documentary requirements
submitted by the executor or administrator,
legal heirs, transferees or beneficiaries and upon
computation of the estate tax amnesty due.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q16: Will the BIR allow a partial or total
withdrawal of cash in bank for payment of estate
tax amnesty?
A16: Yes. The Commissioner or his duly authorized representative may,
upon written request of the taxpayer, issue a letter (Annex A) allowing
partial or total withdrawal of the cash equivalent to the estate tax amnesty
due without subjecting to final withholding tax.
The form of payment to be issued by the bank should be a
manager’s/cashier’s check which shall indicate in the space provided for
“PAY TO THE ORDER OF”: (1) presenting/collecting bank or the bank
where the payment is to be coursed and (2) FAO (For the Account of)
Bureau of Internal Revenue as payee.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q17: Can the estate tax amnesty be paid in
installment?

A17: No. For purposes of estate tax

amnesty, installment payment is not
allowed.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q18: Do we compute both estate and
inheritance taxes in case the decedent died
at the time when there were estate and
inheritance taxes imposed?
A18: No. Only the estate tax amnesty shall
be computed and paid.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q19: What are the deductions to be applied
in the computation of estate tax amnesty?

A19: The deductions to be applied in the

estate tax amnesty shall be based on the
estate tax law prevailing at the time of
death (see Annex “A” of RR No. 6-2019).
.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q20: When there is no zonal valuation, what
will be the basis for the computation of
estate tax amnesty?

A20: The Fair Market Value (FMV) as

declared in the tax declaration issued at the
date of death or the succeeding available
tax declaration issued nearest to the date
of death shall be used.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q21: If there is no tax declaration available
at the time of death to compute estate tax
amnesty amount, what will be used as basis
for valuation of property/ies?
A21: For purposes of valuation of
property/ies, the FMV appearing on the
succeeding available tax declaration issued
nearest to the date of death shall be used in
case there is no available tax declaration at
the time of death.
Draft RMC on Estate Tax Amnesty
VER 1.0 – June 2019
 Q22: How many Extra Judicial Settlement
(EJS) shall be submitted in case the estate
involves multiple decedents?
A22: One (1) EJS for every stage of
transfer/succession or one (1) EJS covering
all the stages of transfer/succession with
respect to the inherited share of the
common property/ies emanating from the
first decedent shall be submitted.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q23: Can the estate involving judicial settlement/last will of
testament pending in court avail the estate tax amnesty? If
yes, when can the electronic Certificate Authorizing
Registration (eCAR) be issued?
A23: Yes, provided that the executor or administrator, legal
heirs, transferees or beneficiaries shall submit a certified true
copy of the court resolution or leave of court together with all
the documentary requirements for estate tax amnesty within
the two-year period from the effectivity of the Regulations.
However, only the CA shall be issued to the filer with details of
properties. The eCAR can be issued only after the finality of
court decision or upon order of the court.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q24: If there is an ongoing expropriation case on the
property, can the taxpayer avail of the estate tax
amnesty?
A24: Yes. If the expropriation happened after the
death of the decedent, the expropriated property will
form part of the gross estate of the decedent and can
avail of the amnesty. However, if the expropriation
happened during the lifetime of the decedent, the
expropriated property will not form part of the gross
estate of the decedent.
Draft RMC on Estate Tax Amnesty
VER 1.0 – June 2019
Q25: In cases of multiple succession, how will the
names of the estates and the corresponding heirs be
presented on the eCAR?
A25: All the names of the decedents as stated on EJS
or Judicial Settlement, as the case may be, will be
shown on the eCAR. A brief explanation as to
consolidation of the estates and the corresponding
payment for all estates must be clearly stated on the
“Remarks” and “Payment Details” fields, of the eCAR,
respectively.
Draft RMC on Estate Tax Amnesty
VER 1.0 – June 2019
 Q26: How many eCARs shall be issued for a
real property covered by one (1) Title
involving multiple succession?

A26: Provided the ETARs are filed at only

one (1) RDO, one (1) eCAR will be issued
per real property, including the
improvements, if any.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q27: Is delinquent estate tax liability covered by the RR on Estate Tax Amnesty?

A27: No, it is covered by Sec. 3 of RR No. 4-2019 on tax amnesty on delinquencies, quoted
hereunder:
“SECTION 3. COVERAGE. All persons, whether natural or juridical, with internal revenue tax
liabilities covering taxable year 2017 and prior years, may avail of Tax Amnesty on
Delinquencies within one (1) year from the effectivity of these Regulations, under any of the
following instances:
A. Delinquent Accounts as of the effectivity of these Regulations, including the following:
1. Delinquent Accounts with application for compromise settlement either on the basis of (a)
doubtful validity of the assessment or (b) financial incapacity of the taxpayer, whether the
same was denied by or still pending with the Regional Evaluation Board (REB) or the National
Evaluation Board (NEB), as the case may be, on or before the effectivity of these Regulations;
2. Delinquent Withholding Tax liabilities arising from non-withholding of tax; and
3. Delinquent Estate Tax liabilities.”

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q28: Can the estate still avail of the tax amnesty if the executor or
administrator, legal heirs, transferees or beneficiaries failed to
submit the ETAR, validated APF with proof of payment, and the
complete documentary requirements to the concerned RDO within
the two-year availment period of tax amnesty?

A28: No. Failure to submit the ETAR, the validated APF with
proof of payment and the complete documentary requirements
within the two-year period from the effectivity of RR No. 6-2019
is tantamount to non-availment of the Estate Tax Amnesty.
However, any payment made may be applied against the total
regular estate tax due inclusive of penalties.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q29: The decedent died on December 20, 2017. The corresponding estate
tax return indicating estate tax due of P500,000.00 was filed on May 15,
2018. However, only P350,000.00 was paid before the tax amnesty. Can
the taxpayer avail of estate tax amnesty for the unpaid tax due?

A29: Yes, the taxpayer/heirs can still avail the tax amnesty on the difference
between the net taxable estate per re-computation and net taxable estate on the
original declaration. Provided, that the ETAR shall be filed in the same RDO
where the estate tax return was filed and the following documents are presented:
• Copy of Estate Tax Return
• Certificate of Payment from Revenue Accounting Division (RAD), if the payment
was made on 1999 and prior years.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
The re-computation of the net taxable estate and computation of the estate tax amnesty due are presented below:

Net Taxable Estate

(estate tax due of
P500,000.00) per return
Gross Estate 7,933,333.35
Less: Allowable Deductions
Funeral Expense 200,000.00
Medical Expense 500,000.00
Family Home 1,000,000.00
Standard Deduction 1,000,000.00 2,700,000.00
Total Net Estate 5,233,333.35
Less: Share of Surviving Spouse 0
(assuming none)
Net Taxable Estate 5,233,333.35
Net Taxable Estate applicable to *3,954,545.45
the paid P350,000.00
Net Taxable Estate subject to tax 1,278,787.90
amnesty
Estate Tax Amnesty Due (6%) 76,727.27
*2,000,000.00 135,000.00
1,954,545.45 x11% 215,000.00
3,954,545.45 350,000.00

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
Q30: Using the same facts on Q29, after the taxpayer paid the
estate tax amnesty amounting to P76,727.27 as computed, it
was later on discovered that a certain real property owned by
the decedent with FMV per tax declaration of P1,500,000.00
and ZV of P1,000,000.00 (no improvement) was not declared in
the previously filed ETAR. Can the taxpayer still avail of the
estate amnesty on the undeclared property and what would be
the estate tax amnesty amount?
A30: Yes, the estate tax amnesty due is 6% of P1,500,000.00,
which is the higher value between FMV and ZV of the
undeclared real property.
Draft RMC on Estate Tax Amnesty
VER 1.0 – June 2019
 Q31: If the undeclared property above is a conjugal
property, how much is the estate tax amnesty
amount?

A31: The estate tax amnesty amount shall be

computed as follows:
FMV of the property 1,500,000.00
Less: Share of surviving spouse 750,000.00
Net undeclared property 750,000.00
Multiply by 6%
Estate Tax Amnesty Amount Due 45,000.00

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q32: Will the withdrawal from the bank of
the estate be allowed after presentation of
the Certificate of Availment only?
A32: No, withdrawal can only be allowed upon
presentation of the eCAR, except when a written
request allowing partial or total withdrawal of
cash of the taxpayer was approved by the
Commissioner or his duly authorized
representative.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q33: What document will be submitted in
case there is no issued death certificate?

A33: The death certificate issued by the PSA

shall be submitted or any secondary evidence
sufficient to establish the fact of death of the
decedent.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q34: Can the filer avail of the estate tax
amnesty if there is an on-going
investigation on estate tax liabillities?
A34: Yes, the filer can still avail of the estate tax
amnesty.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q35: Can the delinquent tax liabilities be
claimed as adeduction under “Claims
against the estate?
A35: No. Categorically, delinquent tax liabilities
are not considered “claims against the estate”.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q36: Can the taxpayer avail of the estate
tax amnesty if there is an estate tax
deficiency after post review made by the
Assessment Division?

A36: Yes, the taxpayer can avail of the estate tax

amnesty.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
 Q37: Can the filer with Final Assessment
Notice with valid protest still avail of the
estate tax amnesty?

A37: Yes, since the estate tax amnesty covers

the estate of decedent/s who died on or before
December 31, 2017, with or without assessments
duly issued therefor, whose estate tax/es have
remained unpaid or have accrued as of
December 31, 2017.
Draft RMC on Estate Tax Amnesty
VER 1.0 – June 2019
 Q38: What if the EJS includes sale or
donation?

A38: Tax on sale or donation shall be separately

computed based on the applicable law at the time of sale
or donation. Other taxes such as income tax or VAT due
from the decedent shall be separately addressed by the
RDO who has the jurisdiction for the transactions.

Draft RMC on Estate Tax Amnesty

VER 1.0 – June 2019
98 For questions
Send your email at
taxamnesty@bir.gov.ph

Tax Amnesty Act Title II – Estate Tax

VER 1.0 – June 2019