Below is a self-contained primer written in Philippine-law style on filing an Estate Tax Return (ETR) by a surviving spouse when there are no children or other descendants to intervene. It integrates the National Internal Revenue Code (NIRC, as amended by R.A. 10963 or “TRAIN”), the Civil Code and Family Code, pertinent BIR issuances (most recently Revenue Regulations (RR) 12-2018, RR 17-2023 and RMC 24-2024), as well as rules on estate settlement and tax amnesty. Although comprehensive, it is not legal advice and assumes the decedent was a Filipino resident at death.
1. Statutory Framework
| Source | Key provisions for this topic |
|---|---|
| NIRC §§84-97 | Imposes estate tax, grants deductions (standard ₱5 M; family home ≤ ₱10 M; funeral ≤ 5 % up to ₱200 k; “share of surviving spouse”; medical ≤ ₱500 k; etc.) and fixes filing/payment within 1 year from death (extendible once, ≤ 30 days). |
| RR 12-2018 | Implements TRAIN’s flat 6 % estate-tax rate, BIR Form 1801 (rev. 2018), electronic CAR (eCAR) system, installment rules. |
| RR 17-2023 / RMC 24-2024 | Latest consolidated checklist of documentary requirements. |
| R.A. 11569 & R.A. 11956 | Extended Estate-Tax Amnesty to 14 June 2025 for decedents who died on or before 31 May 2022. |
| Civil Code (Arts. 960-1060) & Family Code (Arts. 75-147) | Determine property regime, legitimes and intestate shares. |
2. Who Must File & Act as “Executor” When There Are No Children
| Scenario | Statutory basis | Practical effect |
|---|---|---|
| Surviving spouse is named executor in a will | NIRC §88 | Spouse files ETR in that capacity. |
| No will, or no executor willing/able | NIRC §88 & Rules of Court, Rule 73 | Spouse ipso jure becomes the administrator for tax purposes. |
| Multiple heirs but no descendants (e.g., parents, siblings) | Civil Code Arts. 960-1001 | Spouse still files, but must attach notarized written conformity (or letters of administration) of the other compulsory heirs. |
| Only the spouse survives (most common here) | Civil Code Art. 1001 | Spouse inherits the entire estate and files alone, executing a Self-Adjudication Affidavit under Rule 74 of the Rules of Court. |
BIR does not require children’s signatures or TINs where none exist.
3. Distinguishing the Spouse’s Share From the Taxable Estate
- Identify the property regime
| Marriage date / nature | Default regime | What goes into the gross estate? |
|---|---|---|
| Married before 3 Aug 1988 and opted for CPG | Conjugal Partnership of Gains (CPG) | Only the decedent’s ½ of conjugal & 100 % of exclusive property. |
| Married from 3 Aug 1988 (Family Code) and no pre-nup | Absolute Community of Property (ACP) | Decedent’s ½ of community + 100 % of exclusive property. |
| Pre-nup selecting separation of property | Whatever is agreed | All property exclusively owned by decedent. |
Compute deductions
- After standard, family-home, funeral, etc., deduct the “Share of the Surviving Spouse” (i.e., the undivided ½ share of community or conjugal property).
- The resulting Net Estate is taxed at 6 %.
Estate vs. inheritance
- Civil law decides what the spouse ultimately keeps; tax law only cares about the value passing from the decedent.
4. Filing Mechanics
| Item | Details |
|---|---|
| Form | BIR Form 1801 (Estate Tax Return, January 2018 version). |
| Deadline | Within 1 year of death. File early if estate assets will soon be sold or bank accounts unfrozen. |
| Where to file | Revenue District Office (RDO) where the decedent was domiciled at death; if none, RDO 39-South Quezon City. |
| Payment | At an AAB (Authorized Agent Bank) in the RDO or via eFPS/eBIRPay. Installment allowed if > ₱2 M and estate is illiquid: 2 years w/o interest; 3-5 years (rare) with Commissioner approval. |
| Extension | Written request before the deadline; 30-day maximum under §92. |
5. Documentary Requirements (surviving spouse only)
Basic
- Death Certificate (PSA).
- TIN of decedent and spouse (apply via BIR Form 1904 if none).
- BIR Form 1801, plus three (3) copies.
- Valid IDs of filing spouse.
Proof of heirship & settlement
- Will (probated) or Self-Adjudication Affidavit (solo heir) duly notarized and published once in a newspaper of general circulation.
- If parents/siblings entitled, attach their waiver/consent and IDs.
Asset-specific attachments
Real property:
- Certified true copy of TCT/CCT.
- Latest Tax Declaration + zonal valuation printout.
- Certificate of No Improvement (if vacant).
Personal property:
- Bank certification of balances (with hold-out) as of date of death.
- Stock transfer book certification / BIR Form 2368 (for shares).
Motor vehicles: LTO OR/CR.
Business interests: Audited FS.
Valuation & deductions
- Funeral receipts (up to ₱200 k).
- Hospital/medical bills within 1 year before death (≤ ₱500 k).
- Proof of debts/mortgages.
- Statement of Net Share of Surviving Spouse (BIR format).
Clearances
- Tax clearance of decedent (if required for massive estates).
- eCAR will be issued per asset after payment; needed to retitle and unfreeze.
6. Estate Settlement Without Children
| Mode | When appropriate | Steps |
|---|---|---|
| Self-Adjudication (Rule 74, §1) | Only one heir (the spouse) | 1. Execute notarized affidavit; 2. Publish once; 3. Annotate on titles; 4. Present to BIR for eCAR. |
| Extrajudicial Settlement with other heirs | Parents or collateral relatives exist | 1. Notarized Deed of EJS; 2. Bond equal to estate value if personal property; 3. Publication 3× (once/week for 3 weeks). |
| Judicial Settlement | Contested estates, minors, unknown creditors | File petition for letters of administration; ETR still due within the year but figures may be tentative. |
7. Estate-Tax Amnesty (Quick Note)
- Applicable only if death ≤ 31 May 2022.
- Rate: 6 % of net taxable estate or minimum ₱5 k.
- No penalties/surcharges, no more deduction breakdown—just net estate.
- File BIR Form 2118-E, not Form 1801.
- Amnesty deadline: 14 June 2025 (RR 17-2023).
- Not available if estate already formally assessed or docketed in court and has become final.
8. Penalties for Late or Erroneous Filing
| Violation | Statutory add-ons |
|---|---|
| Failure to file/pay on time | 25 % surcharge plus 12 % annual interest (NIRC §248, §249) on the basic tax. |
| Willful neglect or false return | 50 % fraud penalty, criminal liability (imprisonment 2-4 years for amounts ≤ ₱10 M; up to 6 years if > ₱10 M). |
| Non-registration of decedent’s TIN | ₱1,000 per year of non-registration; max ₱10 k. |
9. Practical Workflow (Checklist)
Week 1-2 post-death
- Secure PSA death certificate and assess property regime.
- Open estate bank account (executor capacity) to collect proceeds.
Month 1-3
- Gather valuation docs, get BIR zonal valuations.
- Draft self-adjudication affidavit; publish.
- Apply for decedent’s TIN.
Month 4-6
- Prepare BIR Form 1801 with schedules of assets, deductions.
- Compute tax; decide on installment if illiquid.
Before the 1-year mark
- File ETR and pay or secure installment approval.
- Secure eCARs; retitle real properties, lift bank freeze.
- Update RPT records and transfer taxes (separate LGU taxes).
10. Illustrative Computation (no other heirs)
All figures in Philippine pesos.
| Item | Amount | Notes |
|---|---|---|
| Gross Estate | ||
| – Exclusive house lot (FMV) | 8,000,000 | |
| – Decedent’s ½ of community bank deposits | 1,000,000 | (Community total P2 M) |
| – Personal vehicle | 600,000 | |
| Total | 9,600,000 | |
| Less Deductions | ||
| – Standard deduction | 5,000,000 | TRAIN |
| – Funeral expenses (actual 200 k; 5 % cap = 480 k) | 200,000 | lesser applies |
| – Family home deduction (property is family home) | 4,600,000 | up to P10 M but limited to FMV balance |
| – Medical expenses | 0 | n/a |
| – Debts, etc. | 0 | |
| – Share of surviving spouse (½ of community property, already excluded) | — | Not applicable here |
| Net Taxable Estate | 0 | Fully covered by deductions |
Estate tax = 0 × 6 % = 0. Result: No tax due, but Form 1801 still must be filed to obtain eCAR.
11. Key Take-Aways for a Surviving Spouse With No Children
- You alone may execute and file—no child’s consent needed.
- One-year deadline is strict; ask for extension early if documents lag.
- Distinguish property regime first; the spouse’s half share is deductible.
- Even when tax is zero (common under TRAIN), filing is obligatory to unlock bank accounts and retitle property.
- Consider the amnesty if the decedent died on or before 31 May 2022 and the deadline has already lapsed.
- Publication of a self-adjudication affidavit is indispensable to avoid future title defects.
- Keep receipts and certified valuations ready—BIR audit can occur within 3 years from filing.
Disclaimer
This article summarizes Philippine estate-tax practice as of 28 June 2025. Always confirm with the latest BIR issuances or seek professional counsel for case-specific nuances.