Estate Tax Amnesty in the Philippines
Document Requirements and Practical Guide (as of 12 May 2025)
1. Why an “Amnesty” Exists
The estate tax amnesty is a one-time window for settling unpaid or deficient Philippine estate taxes without surcharges, interest, or penalties. In exchange, heirs pay a flat 6 % rate and the Bureau of Internal Revenue (BIR) undertakes no audit on the covered estate.
2. Statutory Backbone
| Law / Issuance | Key Points | Effectivity |
|---|---|---|
| Republic Act 11213 (Estate Tax Amnesty Act) | First introduced amnesty for estates of decedents who died on or before 31 Dec 2017; 6 % rate; 2-year availment. | 15 Feb 2019 |
| RA 11569 | Extended filing and payment deadline to 14 Jun 2023. | 28 Jun 2021 |
| RA 11956 | Further extended deadline to 14 Jun 2025 and moved the qualifying date of death to on or before 31 May 2022. | 13 Aug 2023 |
| BIR Revenue Regulations (RR) 6-2019, 17-2021, 10-2023 & series of Revenue Memorandum Circulars (RMC) | Implementing rules; standard forms; step-by-step procedures; documentary checklists; revised after each law. | Various |
Deadline to remember: Friday, 13 June 2025 (14 June 2025 is a Saturday).
3. Who May Avail
- The executor/administrator; or, if none was appointed, any heir, transferee, or beneficiary (collectively “estate representatives”).
- Estates of decedents domiciled or non-resident as long as they left taxable Philippine-situated property.
- The estate may be testate, intestate, judicially settled, or extrajudicially settled—or even not yet settled at all.
4. Tax Base and Amount Payable
- 6 % of the net taxable estate as valued at the time of death; or
- 6 % of the fair market value (FMV) of each undeclared asset, whichever is higher.
- Minimum tax: ₱5 000 per estate (not per heir).
- Standard deductions (₱5 million, family home deduction up to ₱10 million, etc.) and expenses existing at the time of death are still creditable in computing the net estate.
The BIR will accept the heirs’ self-computed figures subject only to completeness of documents—no audit of values.
5. Benefits After Payment
- Certificate of Availment (CA) – issued by the Revenue District Office (RDO) as proof of compliance.
- Electronic Certificate Authorizing Registration (eCAR) – one eCAR per asset so that the Register of Deeds, corporate stock secretary, bank, LTO, etc., can transfer title/ownership.
- Immunity from civil, criminal, or administrative liabilities for past non-payment of the specific estate tax.
6. Core Documentary Requirements
Below is the “full” list distilled from RR 10-2023 and earlier regulations. An RDO may waive a few minor items if genuinely unobtainable, but treating the list as complete avoids delays.
| # | Document | Notes & Tips |
|---|---|---|
| 1 | Estate Tax Amnesty Return (ETAR) – BIR Form 2118-E (3 signed originals) | Attach the Schedule of Properties (Annex “A”). |
| 2 | Acceptance Payment Form (APF) – BIR Form 0621-EA | To be machine-validated by an Authorized Agent Bank (AAB) or e-payment facility. |
| 3 | PSA-certified Death Certificate of the decedent | If unavailable (e.g., wartime deaths), submit municipal civil registry certification plus an affidavit. |
| 4 | Taxpayer Identification Number (TIN) of the Estate | Secure via BIR Form 1904, one-time transaction (ONETT) counter; bring any heir’s ID. |
| 5 | Government-issued ID of filer and SPA if filing through a representative | Passport, PhilSys, driver’s license, etc. |
| 6 | List/Schedule of Assets and Liabilities at time of death | Use BIR template; itemize FMV sources (zonal value, BIR RR 2-2021, assessor’s market value, audited FS for corporations). |
| 7 | Supporting ownership documents for each asset | a. Real property: Certified true copy of TCT/CCT + latest Tax Declaration + Real Property Tax (RPT) clearance. b. Shares: Stock certificate OR corporate secretary’s certification of holdings & book value. c. Bank deposits: Bank certification of balance on date of death. d. Motor vehicles: LTO OR/CR. |
| 8 | Proof of claimed deductions (if any) | Unpaid mortgage contract, doctor’s/ hospital bills, funeral invoices, etc. |
| 9 | Settlement document (file only one that applies): • Deed of Extrajudicial Settlement (EJS) of Estate; or • Affidavit of Self-Adjudication (single heir); or • Court-approved Project of Partition; or • No settlement yet: a Notarized Declaration of Heirs/Undivided Estate as allowed by RA 11956. |
Under RA 11956 filing is allowed even without a prior EJS; however, title transfer will ultimately require settlement when heirs finally partition. |
| 10 | CPA-Notarized Statement of Net Estate | Only if net estate (FMV) exceeds ₱5 million. |
| 11 | Special Power of Attorney (SPA) | Needed if any heir is not personally signing the ETAR or EJS. |
| 12 | Additional for non-resident decedent | Consularized passport or foreign death certificate and, if no RDO record, Certificate of Non-Registration in Philippine civil registry. |
Good practice: Photocopy everything and bring both originals and copies; RDOs keep the copies after comparison.
7. Where to File and Pay
Revenue District Office (RDO) that has jurisdiction over: the decedent’s last habitual residence or, if non-resident, where the executor-heir-administrator is registered.
Payment channels
- AABs in that RDO;
- Land Bank Link.Biz, DBP Pay-Tax Online, UnionBank Online;
- GCash, Maya, or other e-payment partners (observe ₱50 000 per-transaction caps).
8. Post-Filing Milestones
| Step | Typical Turn-Around | What to Watch Out For |
|---|---|---|
| BIR review of documents | 5–15 working days | Missing IDs or unsigned pages are the #1 delay. |
| Issuance of CA and eCARs | Same day the return is stamped “Approved” | Get multiple certified copies of each eCAR at once. |
| Title / share transfer | 2–6 weeks, depending on registry | Registers of Deeds now accept eCARs electronically printed—bring both PDF and a printed copy. |
9. Common Pitfalls & How to Avoid Them
| Pitfall | Prevention |
|---|---|
| Estate has no TIN | Apply for BIR 1904 before filing ETAR. |
| Undeclared property discovered later | RA 11956 allows filing a supplemental ETAR before 14 Jun 2025—do it quickly to keep immunity. |
| One heir abroad cannot notarize in time | Use Philippine Embassy/Consulate notarization; scan-email copy is acceptable for initial filing if you commit to submit the consularized original within 90 days. |
| Estate value over ₱5 M but no CPA statement | Hire any CPA in good standing; statement is a simple two-page sworn schedule. |
| Previous estate tax return filed with deficiency | Still eligible—attach copy of old return and indicate “Deficiency only” in ETAR header. |
10. Frequently Asked Questions
“Do I still need a Deed of Extrajudicial Settlement?” – Not to file the ETAR. RA 11956 lets heirs file with just a notarized declaration. But to transfer individual titles later, registries will require the usual settlement deed or court partition.
“Can I pay in installments?” – No. The amnesty tax must be paid in full upon filing.
“What if some heirs refuse to sign?” – Any authorized representative (even one heir) may file and pay to beat the deadline; non-participating heirs can still prove their rights over the net estate in a later partition suit.
“Are donor’s tax or income tax delinquencies of the decedent also pardoned?” – No. The amnesty covers estate tax only; separate delinquencies remain collectible.
“Will the BIR reassess my declared values after 2025?” – No. The law expressly prohibits audit of covered periods once a CA is issued, unless it is later proven that properties were willfully omitted or the filing was fraudulent.
11. Final Take-Aways
- File early. RDOs experience last-minute surges; missing one piece of paper on 13 June 2025 means losing the amnesty.
- Compile originals now. PSA backlog, assessor certifications, and bank certificates can each take weeks.
- Keep digital copies. Scanned PDFs of every document speed up replacement and electronic eCAR issuance.
- Monitor new BIR Circulars. While unlikely, the BIR may still release clarificatory RMCs; check the BIR website periodically.
Remember: After 14 June 2025, normal estate tax rates, surcharges, interest (20 % per annum), compromise penalties, and full audit powers snap back. The amnesty is truly a once-in-a-lifetime window.
Prepared for general information only; not a substitute for legal advice. For estate-specific concerns, consult your tax counsel or accredited CPA.