Estate Tax Amnesty Application Requirements in the Philippines – 2025 Update

Last updated 16 May 2025. This article is for general information only and is not a substitute for legal or tax advice.

1. Legislative Background

Law / Instrument	Key Points	Effectivity / Coverage
Republic Act (RA) 11213 – Tax Amnesty Act (14 Feb 2019)	• Introduced a 6 % estate tax amnesty on the decedent’s net taxable estate. • Conditionally waives all penalties, surcharge and interest that accrued up to 31 Dec 2017.	Applied to estates of persons who died on or before 31 Dec 2017; original filing/payment window: 15 Jun 2019 – 14 Jun 2021.
BIR Revenue Regulations (RR) 4-2019	Implementing rules for RA 11213 (forms, attachments, RDO jurisdiction, eCAR issuance).	27 May 2019 onwards.
RA 11569 (11 Jun 2021)	Extended the amnesty availment period to 14 Jun 2023.	Same estates as RA 11213; no change in rate or documents.
RA 11956 (5 Aug 2023)	• Further extends filing/payment until 14 Jun 2025. • Expands coverage to estates of decedents who died on or before 31 May 2022 (instead of 31 Dec 2017).	Estates of decedents ≤ 31 May 2022 may now avail.
BIR RR 10-2023 & RR 17-2023	Updated forms (BIR Form 2118-E Rev 2023), clarified “net taxable estate,” documentary substitutes, and electronic filing/payment options (eONETT/eFPS).	27 Oct 2023 (RR 10-2023) and 09 Jan 2024 (RR 17-2023).

Deadline: All availments – regardless of the date of death – must be filed and fully paid on or before 14 June 2025. There is no legislative authority for further extension at the time of writing.

2. Who May Avail

Heirs, executors, administrators, or legal representatives of estates of persons who died on or before 31 May 2022, whether or not an estate tax return was previously filed.
Estates with or without pending assessment, investigation, protest, or court case (including cases under the Court of Tax Appeals or regular courts), provided that the estate tax deficiency has not become final and executory by 14 Feb 2019 and there is no fraudulent intent proven.
Non-resident decedents with Philippine-situs properties (file with BIR-RDO No. 39 – South Quezon City).

Excluded estates

Properties involved in pending cases arising from the Anti-Money Laundering Act, the Anti-Terrorism Act, or tax evasion cases finally decided against the taxpayer.
Estate tax liabilities settled or paid before availing (no refund).

3. Tax Rate & Computation

Item	Rule
Amnesty tax	6 % of the net taxable estate (total assets – allowable deductions) as of the time of death or of the part thereof that remains undisclosed/untaxed, whichever is higher.
Minimum tax	None stated in the statute; however, revenue issuances accept payment of ₱5,000 where the 6 % results in a lower figure, to simplify processing.
Waived	All surcharges, interest, and penalties accrued up to the filing date.
Installments	Not allowed. Full payment upon filing is mandatory.
Foreign-currency assets	Convert to Philippine pesos using BSP reference rate on the date of death.

Tip: If a prior (regular) estate tax return was filed but unpaid, heirs may choose either (a) 6 % of the original net estate or (b) recompute a larger current net estate if additional properties surfaced.

4. Documentary Requirements

(Updated per BIR RR 10-2023 and BIR Advisory 16-2024)

BIR Form 2118-E (Estate Tax Amnesty Return) – accomplish one (1) original + two (2) photocopies.
Statement of Net Estate (Annex “B” for resident decedents, Annex “C” for non-residents).
Certified true copy of the Death Certificate.
Taxpayer Identification Numbers (TINs)
- Decedent (secure post-mortem TIN if none).
- Estate (obtain new TIN distinct from the decedent’s).
- All heirs/beneficiaries.
Proof of claim/deductible expenses (e.g., notarized debts, medical expenses, funeral bills, etc.) if used in the computation.
Supporting ownership documents (whichever is applicable):
- Real property: latest Tax Declarations & TCTs/CCTs (photocopy of both sides).
- Shares of stock: stock certificates & Secretary’s Certificate of percentage ownership.
- Bank deposits: bank certification of balance at date of death.
- Personal property (motor vehicles, jewelry, etc.): OR/CR, appraisal report, etc.
Notarized SPA or Board Resolution if a representative files on behalf of the estate/heirs.
Valid government-issued IDs of all signatories.
Payment form (BIR Form 0621-E) and Proof of Payment (bank validation, online confirmation, G-Cash/PayMaya receipt where enabled).
Other documents BIR may require to verify identity, domicile, or valuation.

Electronic filing: Large estates or estates already registered on eFPS must file and pay via the respective platform and upload PDF copies of all attachments through eONETT within five (5) calendar days.

5. Step-by-Step Procedure

Gather documents & compute the net estate and 6 % amnesty tax.
Secure TINs for the estate and any heir without one (BIR Form 1904).
Fill out BIR Form 2118-E and the Statement of Net Estate.
Pay the 6 % tax at any AAB/ePayment facility on or before 14 Jun 2025.
File the complete set with the proper Revenue District Office:
- Resident decedent: RDO where the decedent was domiciled at death.
- Non-resident decedent: RDO 39 (South QC).
- If the decedent had no Philippine domicile, use the RDO where the executor/administrator is registered.
Wait for issuance of:
- “Electronic Certificate of Availment (eCoA)” – issued within 15 working days (RR 17-2023).
- BIR Clearance & eCAR(s) for real property transfers (if requested together).
Annotate & transfer titles with the Registry of Deeds/Bureau of Customs/Corporate Secretary, presenting the eCoA and proof of tax payment.
Keep all originals for at least 10 years; BIR may audit compliance within this period (Sec. 6, Tax Code).

6. Practical Notes & Pitfalls

Multiple estates – If several predecessors died in succession (e.g., grandfather 2010, father 2018), file separate amnesty returns chronologically since you cannot declare property that was not yet transmitted.
Undeclared assets discovered later – You may re-avail within the same deadline by filing a supplemental ETAR and paying the additional 6 % (no penalties so long as within 14 Jun 2025).
Court-partition cases – The estate may still avail while the settlement case is pending; attach the pending court orders to prove status.
Property under bank mortgage – The bank will not re-annotate the mortgage unless the estate tax is cleared; coordinate early for valuations.
Decedent with mixed residency – If the decedent was an Overseas Filipino Worker but maintained a Philippine domicile, treat as resident for estate tax.
Late discovery after 14 Jun 2025 – The estate loses amnesty privileges; regular estate tax (graduated rates plus penalties) applies retroactively from the statutory due date.

7. After-Amnesty Compliance

BIR audit window – Estates availing amnesty are not immune from other internal revenue taxes (e.g., donor’s tax on inter-vivos transfers misstated as estate property).
Capital gains tax / DST – Separate and payable upon subsequent transfer of real property or shares to heirs/buyers.
Registration fees – Transfer taxes with LGUs/Registry of Deeds, SEC amendment fees, LTO charges for vehicles, etc., remain payable.

8. Checklist (Quick Reference)

✔	Requirement	Form / Proof
☐	BIR Form 2118-E (3 copies)	Print & sign
☐	Statement of Net Estate (Annex B/C)	Print & sign
☐	Death Certificate (CTC)	PSA / LCR
☐	TIN of decedent, estate, heirs	BIR Form 1904 (if new)
☐	Ownership documents for each asset	TCT/CCT, TD, OR/CR, stock cert.
☐	Proof of debts/expenses (if claimed)	Notarized docs
☐	SPA/Board Res. & IDs	Photocopies
☐	Payment (BIR Form 0621-E + proof)	Bank/ePay receipt
☐	Submission to correct RDO on/before 14 Jun 2025	Stamped “Received”

9. Frequently Asked Questions

Question	Answer (short)
Can I pay first, then submit documents later?	No. Payment and filing must be simultaneous.
Is appraisal of real property mandatory?	Use Tax Declaration fair market value or zonal value, whichever is higher; private appraisal not required unless BIR disputes valuation.
What if heirs disagree?	Any heir may file to stop penalties from running, but distribution of estate remains subject to court/probate.
Do I need a lawyer?	Not legally required, but advisable for large or contested estates.
Can I use eFPS?	Yes, large taxpayers and eFPS-enrolled estates must use eFPS and upload PDFs via eONETT.

10. Conclusion

The 2023-2025 extension under RA 11956 is likely the last window for a heavily discounted 6 % flat estate tax with full penalty relief. Heirs should gather documents early, compute accurately, and file no later than 14 June 2025 to avoid reverting to the regular graduated estate tax rates (up to 20 %) plus cumulative surcharges and interest.

For personalised advice or complex situations (e.g., foreign situs assets, multiple inheritance chains, or estates under litigation), consult a Philippine tax-law specialist.