Estate Tax Amnesty Venue Guide (Philippines) All you need to know as of July 8 2025

1 | Overview of Philippine Estate Tax & the Amnesty Program

Philippine estate tax is a transfer tax imposed on the privilege of transmitting property upon a decedent’s death. Recognising that many estates—especially those of modest families—remained “frozen” by unpaid tax, Congress enacted a temporary estate-tax amnesty allowing heirs to settle at a much lower, fixed rate without penalties, surcharges, or interest and with immunity from civil/criminal prosecution for the covered liability.

2 | Laws, Deadlines & Cut-Off Dates

Law / Issuance	Key Points	Coverage of Decedent’s Date of Death	Amnesty Filing Deadline
RA 11213 (Tax Amnesty Act) + RR 6-2019	Launched the program	On or before 31 Dec 2017	15 June 2021
RA 11569 + RR 17-2021	First two-year extension	Still on or before 31 Dec 2017	14 June 2023
RA 11956 + RR 10-2023 / RMC 41-2023	Second two-year extension and broadened coverage	On or before 31 Dec 2021	14 June 2025

Practical meaning: Any estate of a person who died up to 31 December 2021 can still avail until Saturday, 14 June 2025.

3 | Who Can (And Cannot) Avail

Eligible:

Outstanding estate-tax liabilities (with or without previous returns/assessments) of decedents who died on or before 31 Dec 2021.
Estates under probate or extrajudicial settlement, even those with pending deficiency assessments.
Estates previously issued “Notice of Tax Lien” or “Warrant of Distraint/Levy” (they are lifted once paid).

Not eligible:

Estates with final & executory fraud judgments.
Properties involved in ill-gotten wealth cases under Executive Order 1 or Republic Act 7080.
Delinquencies already covered by a compromise or abatement that became final before 2019.

4 | How Much—Rate & Computation

Item	Rule under the Amnesty
Tax rate	Flat 6 % of the net taxable estate (after deductions) as valued at the time of death (no indexation).
Minimum payment	None (6 % applies even if estate is below old graduated brackets).
Interest / surcharge	Waived—only the 6 % is due.
Installment	Up to 2 years from the filing date without interest (but eCARs are released pro-rata per instalment).
Valuation rules	Use the higher of (a) Fair Market Value in the latest BIR Zonal Valuation at date of death or (b) Local Assessor’s Schedule of Values in force at that date.

5 | Documentary Requirements (core list)

BIR Form 2118-EA – Estate Tax Amnesty Return (ETAR).
Payment Form 0621-EA (or proof of e-payment).
Certified true copy of the death certificate.
Certified copy of the latest title / tax declaration for each real property; OR certificate of stocks / bank certs for personal property.
“Affidavit of Self-Adjudication”, “Extrajudicial Settlement Deed”, or court-approved “Project of Partition”.
CPA certificate if net estate > ₱5 million.
TINs of the estate and of every heir (secure via BIR-ONETT or eREG).
If non-resident decedent: Consularised Special Power of Attorney for local representative.
Any previously-issued Notice of Assessment (attach for abatement).

6 | Venue Guide – Where to File & Pay

Scenario	Correct BIR Office (Revenue District Office / RDO)
A. Resident decedent	RDO where the decedent was domiciled at the time of death (domicile = habitual residence).
B. Non-resident decedent with executor/administrator in PH	RDO where the executor/administrator is registered or where the estate itself is registered.
C. Non-resident decedent with no executor/administrator in PH	RDO 39 – South Quezon City (designated default office).
D. Domicile cannot be ascertained (e.g., migrant worker with multiple addresses)	RDO where the highest FMV real property is located.
E. Estate consists solely of intangible personal property (e.g., shares, bank deposits)	RDO 39 – South QC regardless of decedent’s citizenship.
F. Several real properties in different RDOs	Pick one RDO covering the property with the highest FMV, file there; that RDO will coordinate clearance for all others.
G. Court-supervised probate already pending	File in the RDO that issued the pending estate tax docket, usually the decedent’s domicile RDO.
H. Subsequent instalment payments	Pay at any AAB/e-payment channel; but updates & eCAR release are handled by the same RDO where the ETAR was filed.

Tip: If unsure which RDO holds jurisdiction, call the BIR’s Customer Assistance Division (CAD) or consult the BIR RDO locator on the bureau’s website. Mis-filing only delays eCAR issuance.

7 | Step-by-Step Procedure

Prepare computations & documents.
Secure appointment (some RDOs require online queue).
Submit ETAR & docs to the appropriate RDO (see venue guide).
Receive validated Payment Form 0621-EA & pay via AAB/eP.
Submit proof of payment to the same RDO.
Wait for evaluation (BIR has 15 working days to issue Acceptance Payment Form).
Receive eCAR(s) – one per real property / group of personal properties.
Transfer titles & update tax declarations at Registry of Deeds/LTFRB/LTFRB etc.

8 | Post-Amnesty Privileges

Immunity from all estate-tax civil, criminal, and administrative cases for the covered estate.
Removal of tax liens and cancellation of previously issued warrants.
Immediate transferability of assets once eCARs are annotated.

9 | Common Pitfalls & Practical Tips

Pitfall	How to avoid / remedy
Filing at wrong RDO → delays	Double-check domicile vs property location.
Missing heirs’ TINs	Apply through eREG; minors still need TINs.
Using current FMV instead of FMV at death	Secure old zonal values from RDO’s Records section.
Estates > ₱5 M w/o CPA certification	Engage a CPA early; BIR will not accept otherwise.
Installment chosen but heirs rush title transfer	eCAR is released pro-rata; pay full 6 % if urgent.
Pending court probate order conflicts with extrajudicial deed	Coordinate with the probate court or amend pleadings before filing ETAR.

10 | Key Dates at a Glance

Cut-off decedent date: 31 Dec 2021
Last day to file/pay: 14 June 2025 (Saturday) – falls on a weekend; BIR typically accepts the next working day if offices are closed, but do not rely on it—file earlier.
Installment payments: finish within 24 months counted from ETAR filing date.

11 | Frequently-Asked Questions

Q: Can I still amend a previously-filed estate return (BIR Form 1801) using the amnesty? A: Yes—file an ETAR and pay 6 % on any additional net estate; the previous payment is not credited.
Q: Does the amnesty cover donor’s tax for gifts the decedent failed to pay? A: No, only the estate tax itself. Unpaid donor’s tax is a separate liability.
Q: Are properties with existing adverse claims (e.g., agrarian cases) accepted? A: Yes. BIR issues the eCAR, but property registries may await separate DAR clearance before issuing new titles.
Q: Is a small estate (< ₱200 k) still required to file under amnesty? A: If the estate value after deductions is below ₱200,000, estate tax is nil, but you still need an eCAR for title transfer; file ETAR with zero tax.

12 | Practical Checklist For Lawyers & Heirs

Profile the estate (assets, heirs, domicile, debts).
Gather documents early—old titles, death cert, TINs.
Estimate FMV at date of death using archived assessor schedules.
Pick the correct venue RDO (see Section 6).
Set aside funds for the 6 % plus incidental costs (notarial, registry fees).
File months before 14 June 2025 to allow for corrections.

13 | Conclusion

The 2023–2025 extension under RA 11956 is almost certainly the final chance to un-freeze Philippine estates caught in decades-old tax backlogs. Correctly choosing the venue—the proper BIR RDO—is the single most common cause of delay; follow the guide above and coordinate early with the district office to ensure a smooth issuance of eCARs and, ultimately, the lawful transfer of your loved one’s legacy.

Disclaimer: This article is for general information only and does not constitute legal advice. For specific situations, consult a Philippine lawyer or a BIR-accredited tax professional.