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.