Estate Tax Amnesty Eligibility for Multiple Deceased Co-Owners
(Philippines, updated as of 24 June 2025)
1. Legislative Framework
| Law / Issuance | Key Points | Current Status |
|---|---|---|
| Republic Act No. 11213 (“Tax Amnesty Act”, 14 Feb 2019) | • Title II granted a one-time estate-tax amnesty at a flat 6 % of the net taxable estate (or of the decedent’s share in co-owned property). • Covered decedents who died on or before 31 Dec 2017. |
Superseded by later extensions. |
| Revenue Regulations No. 6-2019 | Implementing rules for RA 11213; prescribed the Estate Tax Amnesty Return (ETAR) and documentary requirements. | Still serves as baseline procedure unless modified. |
| Republic Act No. 11569 (11 June 2021) | Extended the availment period to 14 June 2023. | Lapsed 14 June 2023. |
| Republic Act No. 11956 (30 Sept 2023) | 1. Further extended the filing/payment deadline to 14 June 2025. 2. Expanded coverage to estates of decedents who died on or before 31 May 2022. 3. Simplified filing (e.g., ETAR no longer requires notarisation; acceptance by any Revenue District Office). |
In force. |
| Revenue Regulations No. 5-2024 (consolidating prior rules) | Clarified consolidated filing for multiple estates of the same heirs and allowed submission of photocopies of some basic documents when originals are unavailable. | Effective. |
Practical rule of thumb: If the decedent died on or before 31 May 2022 and the estate tax remains unpaid, heirs have until 14 June 2025 to avail of the amnesty—regardless of how many successive deaths have occurred.
2. Scope and Basic Eligibility Criteria
Who may avail: Executor, administrator, legal heirs, transferees or anyone “acting for the heirs” (e.g., attorney-in-fact).
What estates qualify: All estates with unpaid taxes where the decedent’s date of death is on/before 31 May 2022, including:
- Partial or undivided interests in co-owned real property.
- Estates already issued audit assessments, provided there is no final and executory judgment finding fraud/tax evasion.
- Estates under probate or extra-judicial settlement, even if proceedings are still pending.
Excluded estates:
- Those with a final court decision on estate-tax fraud.
- Property already forfeited in favor of the Government. (Few estates fall under these very narrow exclusions.)
3. Why “Multiple Deceased Co-Owners” Is Special
When two or more co-owners die in different years (e.g., parents in 2000 and 2005; their three children in 2012, 2016, and 2021), each death triggers a separate estate. Title cannot pass until all intervening estates are settled. Under the amnesty:
- Layered Estates: You may file one consolidated ETAR or separate ETARs—per decedent—provided every decedent meets the cut-off (≤ 31 May 2022).
- One-time 6 % per layer: The amnesty levies 6 % on each decedent’s net estate (or on the decedent’s proportional share). You pay once per layer, not cumulatively year-on-year interest and surcharges.
- Waiver of penalties: Surcharges, interest, compromise penalties and delinquency increments are 100 % forgiven upon timely payment.
4. Computing the Tax for Co-Owned Property
Determine the decedent’s share under the Civil Code rules on co-ownership and succession (usually pro-rata).
Value the decedent’s share at fair-market value (FMV) as of the date of death. FMV = higher of (a) BIR zonal value, or (b) Tax Declaration FMV in force on that date.
Deduct allowable statutory deductions before applying 6 %:
- ₱5 million Standard Deduction
- Family Home up to ₱10 million (if applicable)
- Any judicial expenses, claims against the estate, unpaid mortgages, etc.
Multiply the net amount by 6 % (minimum ₱5 000 per estate).
Tip: If the property passed through multiple deaths without retitling, prepare a single schedule of values showing FMVs on each relevant date of death—this satisfies BIR examiners and Register of Deeds.
5. Filing Mechanics (2024-2025 cycle)
| Step | What to Prepare | Notes for Multiple Estates |
|---|---|---|
| 1. Gather core documents | • Birth, marriage & death certificates (PSA or certified true copies) • Latest Tax Declaration & certified map (for each parcel) • Certificate of No Improvement (if vacant) |
Photocopies allowed if originals lost; execute Affidavit of Loss. |
| 2. Draft Settlement | Extra-Judicial Settlement of Estate (EJS) or court-issued Order of Distribution | One EJS may cover all layers if the heirs are identical. |
| 3. Fill out ETAR(s) | Use BIR Form 2118-E. Check “Consolidated” if same heirs & properties. | Attach Schedule of Successive Transfers showing each decedent’s share. |
| 4. Pay | 6 % via Acceptance Payment Form (APF) at any AAB or RCO. | You may pay per estate or a lump-sum for consolidated returns. |
| 5. Submit | File ETAR + APF + EJS + supporting docs to any RDO (not just where property is located). | Keep stamped “Received” copy. |
| 6. Secure CAR | BIR issues Certificate Authorizing Registration (CAR) per property after internal processing (≈1-3 months). | For multi-layer estates, CARs cite all decedents covered. |
| 7. Transfer Title | Present CAR + EJS to Register of Deeds / Assessor’s Office; pay DST & registration fees. | Titles jump straight from original owners to present heirs—no need for interim transfers. |
6. Frequently-Encountered Issues & Solutions
| Scenario | Problem | How the Amnesty Addresses It |
|---|---|---|
| “Missing documents” (lost titles or TCTs still in grand-parents’ names) | Normally delays settlement. | File under amnesty using Affidavit of Loss / Lost Title Petition. BIR accepts secondary evidence; CAR will still issue. |
| Heir abroad / refusing to sign | No unanimous agreement on EJS. | Heirs may execute Special Power of Attorney (consularised) or, if one heir totally refuses, settle pro-indiviso share of consenting heirs; balance goes to Estate of refusing heir. |
| Estate under court probate | Pending case usually precludes extra-judicial moves. | Court may authorize the executor/administrator to file ETAR & pay amnesty to benefit all. |
| Estate previously assessed (with huge penalties) | Fear of garnishment. | Amnesty wipes out all penalties; only 6 % net amount remains. |
| Estate owned through a corporation | Real property held by a family corporation. | Estate tax due on the shares, not on the land. File ETAR using Book Value or FMV of shares at death. |
7. Practical Computation Example
Facts: Lot A (1 000 m², zonal value ₱10 000/m² in 2010, ₱12 000/m² in 2021). Co-owners: Ana (d. 2010) & Ben (d. 2021), equal shares. Sole heir for both is their daughter Cara.
| Decedent | FMV of ½ share | Standard Deduction | Net Estate | 6 % Amnesty Tax |
|---|---|---|---|---|
| Ana (d. 2010) | ₱5 000 000 | ₱5 000 000 | ₱0 | ₱5 000 (minimum) |
| Ben (d. 2021) | ₱6 000 000 | ₱5 000 000 | ₱1 000 000 | ₱60 000 |
| Total Cash Out | ₱65 000 |
If not for the amnesty, Ben’s estate alone would face surcharges & 20 % p.a. interest (≈ ₱1.2 M). The amnesty thus saves ≈ ₱1.1 M.
8. Key Compliance Tips Before the 14 June 2025 Deadline
- File even if the heirs cannot yet pay the full amount—partial payments are now allowed (RR 5-2024); you lock in the waiver of penalties.
- Consolidate whenever possible: one ETAR saves filing fees and speeds up CAR issuance.
- Use sworn declarations for values if zonal values are unavailable for older deaths; attach assessor’s certification.
- Double-check documentary stamp tax (DST): the amnesty covers estate-tax penalties, not DST surcharges. Pay DST timely to avoid new interest running from the date of ETAR filing.
- Annotate all CAR numbers in the EJS so the Register of Deeds processes in one queue.
9. Consequences of Non-Availment
| After 14 June 2025 | Effect |
|---|---|
| Unpaid estate taxes revive at graduated rates (now 6 % of net estate plus 25 % surcharge and 20 % per-annum interest from date of death). | |
| Titles remain in the names of the long-deceased owners; no sale, mortgage, or subdivision can be registered. | |
| Criminal exposure for failure to file estate-tax return within one year from death (Sec. 255, NIRC) may be pursued. |
10. Takeaways
- The current extension (to 14 June 2025) is likely the last; Congress has signalled “no further extension.”
- For families with multi-layer property transfers, the amnesty is uniquely generous: single 6 % pass-through per generation and full waiver of decades of penalties.
- Early consolidation of documents and professional valuation simplify BIR review.
- Court intervention is no bar—executors can (and should) file an ETAR to preserve estate value.
- Settlement today converts “dead” land into bankable, collateral-ready assets tomorrow.
Disclaimer: This article is for informational and educational purposes only and does not constitute legal advice. Consult a Philippine tax lawyer or accredited estate-tax practitioner for advice on your specific facts and documents.