Estate Tax Amnesty Deadlines for Transfer of Title in the Philippines (2019 – 2025) Everything heirs, buyers, notaries, and land-use professionals need to know

1. Why the Estate-Tax Amnesty Matters

Unsettled estate taxes freeze titles: heirs cannot sell, mortgage, subdivide, or develop property, and buyers shy away from “encumbered” land. Congress therefore granted a three-cycle amnesty so families could legalise transfers at a flat 6 % rate without the crippling 25 % surcharge and 20 % annual interest that normally accrue.

2. Evolution of the Amnesty Timetable

Law	Coverage cut-off (date of death)	Filing & payment window	Status
R.A. 11213 (Tax Amnesty Act, lapsed into law 14 Feb 2019)	On or before 31 Dec 2017	15 Jun 2019 – 14 Jun 2021 (2 yrs from effectivity of RR 6-2019)	EXPIRED
R.A. 11569 (1st extension, signed 28 Jun 2021)	same	15 Jun 2021 – 14 Jun 2023	EXPIRED
R.A. 11956 (2nd extension + wider cut-off, signed 13 Jun 2023)	On or before 31 May 2022	15 Jun 2023 – 14 Jun 2025	EXPIRED (last window closed 14 Jun 2025)

Current position (as of 3 Aug 2025): No law has reopened the program. Bills to grant a third extension remain pending in Congress; until enacted, the 6 % amnesty route is unavailable and regular estate-tax rules under the NIRC (as amended by TRAIN) apply.

3. Who Could Avail (When the Window Was Open)

Eligible	Ineligible / Special Rules
✔️ Heirs, executors, administrators, lawful transferees of decedents who died on or before 31 May 2022	❌ Estates pending final & executory tax evasion cases or properties involved in unexplained/illicit wealth proceedings
✔️ Intestate or testate estates, whether settlement is judicial or extrajudicial	❌ Properties already covered by a prior notice of tax delinquency with final assessment of deficiency estate tax (delinquency amnesty was under a different title of R.A. 11213)
✔️ Both resident and non-resident decedents	⚠️ Properties under existing Court-ordered freeze or garnishment require leave of court before transfer

4. The Preferential 6 % Estate-Tax Rate

Tax base: Net estate (gross assets – allowable deductions) at the time of death, not at present market value.
Minimum payment: ₱ 5,000 per estate if 6 % computes to less.
Installments: Allowed within two (2) years from filing of the Estate Tax Amnesty Return (ETAR) without interest.
Immunities: Full settlement under the amnesty extinguished all civil, criminal, and administrative liabilities for the covered estate-tax period.

5. Documentary Requirements (BIR-centric)

Estate Tax Amnesty Return (BIR Form 2118-E)
Acceptance and Payment Form (APF) stamped by an AAB/Revenue Collection Officer
Certified copy of the Death Certificate
TIN of estate and heirs (BIR e-registration allows “Estate of ___” TIN)
Affidavit of Self-Adjudication / Extra-Judicial Settlement Deed or Letters Testamentary/Admin if probate is ongoing
List & valuation of real properties: zonal/assessed values at time of death, Tax Declarations, latest Real-Property Tax (RPT) clearances
Certificates of Ownership (TCT/CCT for land & condos, ORCR for vehicles, stock certificates for shares, etc.)
Proof of deductions (claims against estate, funeral, medical, standard deduction, etc.), if any
Official Receipt / Deposit Slip showing tax paid

Tip: R.A. 11956’s implementing RR allowed filing of the ETAR anywhere (not just the decedent’s RDO) to unclog Metro Manila offices.

6. Step-by-Step Path to a Clean Title

Assemble documents (list above).
Secure eCAR – File ETAR & pay 6 % in cash, manager’s cheque or eFPS. BIR issues an electronic Certificate Authorizing Registration within ~15 working days.
Pay Transfer Taxes –
- Local Transfer Tax (0.5 %–1 %) at LGU Treasurer within 60 days of notarising the settlement deed.
- Registration Fees at Registry of Deeds (RD) / LRA; include IT fee for e-title printing.
Present eCAR + Original Owner’s Duplicate Title at RD. The Registrar cancels the old title and prints a new TCT/CCT naming the heirs or buyer.
If condominium or subdivision has a homeowners’ clearance, secure it to lift developer encumbrances.
Update tax declarations at Assessor’s Office, then at BIR ONETT to close the case.

Average timeline (if papers complete & no claims): 4–8 weeks from payment to new title release.

7. Common Pitfalls

Issue	How to avoid / cure
Missing TINs for some heirs	Use BIR eREG; estates of minors/foreigners may obtain TIN via authorized representative.
Zonal value disputes	Attach BIR Zonal Valuation print-out & RPT assessment; if zonal changed after death, use the older schedule.
Estate with mixed-year assets (some acquired after death)	Only assets “in existence at death” qualify; later acquisitions require Capital Gains Tax or DST outside the amnesty.
Unpublished extrajudicial settlement	Publish a Notice of Settlement in a newspaper 3 consecutive weeks; submit proofs to RD.
Heir abroad	Execute Consular-authenticated SPA; electronic signatures not yet accepted by RD.

8. Interaction with the TRAIN-era 6 % Regular Estate-Tax Rate

Since 1 Jan 2018, the National Internal Revenue Code (NIRC) imposes a permanent 6 % estate-tax rate on future deaths. The amnesty merely waived past surcharges/interest for older estates. For decedents after 31 May 2022, pay the regular 6 % within one (1) year from date of death or else surcharges kick in.

9. What Happens Now That the Amnesty Has Lapsed?

Estates that filed and fully paid on or before 14 Jun 2025 remain protected and may process title transfers even after June 2025 using their eCAR.
Late-filers (15 Jun 2025 onward) must:
1. Compute estate tax under regular rules (6 % + surcharge + interest), or
2. Monitor Congress for any subsequent extension and prepare documents in advance.
BIR RMCs remind RDOs to continue honoring eCARs issued under the amnesty even after expiry.

10. Frequently Asked Questions

Question	Answer
Can I still beat the deadline retroactively?	No. Only a new law can reopen the window. Interim remedies are compromised settlement under Sec. 204 NIRC (requires BIR approval, no guaranteed 6 % rate).
We paid during the 2023–2025 extension but eCAR is still pending. Is payment deemed timely?	Yes, date of ETAR/APF filing & payment governs. Follow up via BIR ONETT helpdesk.
Does the amnesty cover Real-Property Tax arrears?	No. Settle RPT separately with the LGU; some cities offer local tax relief ordinances.
How are bank deposits transferred?	Present eCAR + bank-specific forms; banks usually require a BIR Tax Clearance and a deed of partition.
Do we pay Documentary Stamp Tax (DST) on the settlement deed?	Yes. DST on extrajudicial settlement (₱ 15 per ₱ 1,000 of market value) is not waived by the amnesty.

11. Practical Checklist for Heirs & Practitioners

Organise originals: titles, tax decs, receipts, IDs, SPA.
Draft settlement deed early; publish notice while compiling valuations.
Secure certified true copies (CTCs) from RD and Assessor – processing cannot start with photocopies.
Print BIR valuation map (zonal values) to avoid RDO disputes.
File ETAR well ahead of any statutory deadline; buffer of at least 60 days.
Track eCAR release via BIR ONETT or RDO hotlines; collect two eCAR prints (one for RD, one for LGU).
Synchronise LGU transfer-tax payments with RD lodging—many LGUs require an eCAR first.
Update tax declarations post-registration to ensure correct billing.
Keep a complete closing file (scans + notarised hard copies) for future sales or audits.

12. Concluding Thoughts

The 2019–2025 Estate-Tax Amnesty unlocked billions in dormant land and saved thousands of Filipino families from punitive interest. With the final statutory deadline now past, compliance reverts to the ordinary 6 % estate-tax regime—with penalties for late payment. Heirs who missed the amnesty should prepare documentation so they can act swiftly if Congress revives the program, or else engage the BIR for compromise solutions.

This article is for general information only and is not a substitute for formal legal or tax advice. Always verify the latest BIR issuances and consult a Philippine lawyer or tax professional for specific cases.