The Estate Tax Amnesty Program in the Philippines, introduced under Republic Act No. 11213 (the Tax Amnesty Act of 2019) and subsequently amended and extended by laws such as Republic Act No. 11569 and Republic Act No. 12039, allows the settlement of unpaid estate taxes on the estates of decedents who died on or before May 31, 2022 (under the extended coverage). The program imposes a flat 6% amnesty tax on the net estate, in lieu of the regular progressive estate tax rates under the National Internal Revenue Code (NIRC) of 1997, as amended, along with applicable penalties and interest. This one-time opportunity facilitates the transfer of assets to heirs by clearing tax liabilities on estates that remained unsettled.

The Estate Tax Amnesty Return (ETAR), prescribed as BIR Form No. 2118-EA, serves as the primary document for availing of the amnesty. Accurate determination of the filing venue is essential for proper processing, issuance of the electronic Certificate Authorizing Registration (eCAR), and subsequent transfer of titles, particularly when the estate includes real properties located in a city or province different from the decedent’s domicile.

Legal Basis for Filing Venue

Section 6 of RA 11213 explicitly provides that the ETAR shall be filed with the Revenue District Office (RDO) of the Bureau of Internal Revenue (BIR) having jurisdiction over the last residence of the decedent. Implementing regulations, including Revenue Regulations (RR) No. 6-2019, RR No. 17-2021, and RR No. 10-2023, consistently affirm this rule. The venue mirrors the standard requirement for regular estate tax returns under Section 90 of the NIRC and RR provisions governing BIR Form No. 1801.

The place of filing is determined by the decedent’s legal residence or domicile at the time of death, defined as the place where the decedent maintained permanent home and intended to return. This is evidenced by documents such as barangay certification, voter’s registration, or other proofs of residence. The rule prioritizes administrative efficiency and centralizes processing at the RDO familiar with the decedent’s tax records.

Filing Rules When Estate Property Is Located in Another City

The location of real or personal properties forming part of the gross estate does not alter the filing venue of the ETAR. Even if the decedent owned land, buildings, or condominiums in a different city, municipality, or province, the return must still be filed with the RDO covering the decedent’s last domicile. This principle applies uniformly to both the amnesty program and ordinary estate tax proceedings.

Rationale: Estate tax is a national tax imposed on the privilege of transmitting property upon death. It is computed on the entire gross estate (worldwide for resident decedents), regardless of asset location. Filing based on domicile ensures consistency in valuation, deduction claims, and tax computation. Shifting venue to the property’s location would fragment administration, especially for estates with assets scattered across multiple jurisdictions.

Practical Implications for Properties in Another City:

The ETAR includes a complete inventory of all assets, including those situated elsewhere. Supporting documents for out-of-district properties, such as certified true copies of Transfer Certificates of Title (TCT), Original Certificates of Title (OCT), or Condominium Certificates of Title (CCT), Tax Declarations, and zonal value certifications from the property’s location, must be submitted to the domicile RDO.
After payment of the 6% amnesty tax and submission of complete documents, the processing RDO issues the eCAR. This document authorizes the Register of Deeds (RD) in the city or province where the property is located to effect the transfer of title to the heirs or beneficiaries.
The eCAR from the domicile RDO is valid and accepted nationwide by any RD office. No separate ETAR filing is required at the property’s RDO.

Special Rules for Non-Resident Decedents:

If the decedent was a non-resident (non-resident citizen or alien) with properties in the Philippines, the ETAR is filed at the RDO where the executor or administrator is registered. In the absence of a local executor or administrator, filing defaults to RDO No. 39 (South Quezon City).
For non-resident aliens, only Philippine-situs properties are taxable, but the filing venue remains tied to the presence of an administrator or the default RDO, not solely the property’s location.

Multiple Properties Across Cities: When the estate spans several cities or provinces, a single ETAR is filed at the domicile RDO, encompassing the entire estate. Separate returns are required only in cases of distinct successions (e.g., successive deaths where properties are not common to all decedents), with each filed at the respective decedent’s domicile RDO.

Filing Procedures and Requirements

Determine the Correct RDO: Identify the RDO using the decedent’s last known address via the BIR’s RDO jurisdiction map or inquiry at any BIR office.
Prepare the ETAR: Accomplish BIR Form 2118-EA, computing the 6% tax on the net estate (gross estate less allowable deductions). Include a detailed schedule of assets and liabilities.
Supporting Documents: These generally include death certificate, proof of heirship, inventory of assets (with emphasis on real properties regardless of location), and valuation proofs. For real properties in another city, submit location-specific documents such as titles, tax declarations, and vicinity maps if zonal values are disputed.
Payment: The amnesty tax is paid through Authorized Agent Banks (AABs), Revenue Collection Officers (RCOs), or authorized tax software providers within the filing RDO’s jurisdiction, simultaneously with or immediately after filing.
Submission and Processing: Submit the sworn ETAR, proof of payment, and documents in triplicate to the concerned RDO. The RDO reviews completeness within prescribed periods and issues the eCAR upon approval.

Electronic Filing Option: Where available through the BIR’s electronic systems or authorized providers, filing and payment may be done electronically, but the jurisdictional RDO remains the domicile RDO.

Local Government and Title Transfer Requirements

While the ETAR filing is centralized, properties in another city require additional steps at the local level:

Payment of local transfer taxes to the city or municipal treasurer where the property is situated (typically 0.5% to 0.75% of the higher of zonal value or fair market value).
Documentary stamp tax on the transfer, paid to the BIR but computed based on the property’s value.
Presentation of the eCAR to the local Register of Deeds for cancellation of the decedent’s title and issuance of new titles in the heirs’ names.
Updating of tax declarations with the local assessor’s office.

Failure to secure the eCAR from the proper RDO may delay these processes, as RDs require BIR clearance for estate property transfers.

Common Issues and Resolutions

Disputes on Domicile: Heirs must present strong evidence (e.g., barangay certificates, utility bills, or court decisions) to establish the decedent’s last residence. Misdeclaration may lead to rejection or reassessment.
Accessibility Challenges: If the domicile RDO is distant, authorized representatives (with special power of attorney) may file on behalf of the heirs. No general provision allows automatic filing at the property’s RDO.
Ongoing Investigations: If the estate is under audit in a different RDO, filing still occurs at the domicile RDO unless the Commissioner exercises discretion to transfer venue.
Previously Issued TIN: If the estate already has a Taxpayer Identification Number (TIN), file at the RDO that issued it.

The rules ensure uniform application of the amnesty while accommodating the nationwide distribution of estate assets. Properties in another city are fully integrated into the single ETAR process at the decedent’s domicile RDO, with downstream effects handled locally through the eCAR mechanism.

This framework, rooted in RA 11213 and its implementing regulations, balances administrative centralization with the practical needs of estate settlement across the archipelago. Proper adherence to domicile-based filing prevents procedural delays in availing the amnesty and transferring properties wherever located.