Filing Separate Estate Tax Amnesty Returns for Deceased Parents in the Philippines
A practitioner’s complete guide (updated July 2025)
1. Why “separate” returns matter
Under §93 of the National Internal Revenue Code (NIRC), every estate is a distinct juridical taxpayer from the date of death until final distribution. When both parents have died, the father’s estate and the mother’s estate are two taxable entities—even if the heirs, properties, or representatives overlap. You therefore:
- Secure a separate Taxpayer Identification Number (TIN) for each estate.
- File a separate Estate Tax Amnesty Return (ETAR, BIR Form 2118-EA) for each estate.
- Compute and pay the 6 % amnesty tax per estate, not on the combined properties of both parents.
2. Legal framework (chronological)
| Issuance | Key points |
|---|---|
| Republic Act (RA) 11213 – “Tax Amnesty Act” (14 Feb 2019) | Introduced one-time Estate Tax Amnesty (ETA) for estates of decedents who died ≤ 31 Dec 2017. |
| BIR RR 6-2019 | Implementing rules; prescribed BIR Form 2118-EA & required attachments. |
| RA 11569 (28 June 2021) | Extended availment period to 14 June 2023. |
| BIR RR 17-2021 | Conformed the regulations to the new deadline; clarified electronic filing/payment. |
| RA 11956 (13 Sept 2023) | Further extended ETA until 14 June 2025 and moved the cut-off date of death to 31 May 2022. |
| BIR RR 10-2023 & RMO 15-2023 | Updated forms, documentary checklist, and internal processing after RA 11956. |
As of 22 July 2025, the ETA is alive until 14 June 2025; no newer law has repealed or superseded it.
3. Coverage and eligibility checklist
| Question | Requirement |
|---|---|
| Did the parent die on or before 31 May 2022? | Estate qualifies. |
| Has any preliminary or final assessment been issued? | ETA still applies (RA 11956 lifted this earlier bar). |
| Is the estate tax still unpaid or partially paid? | The unpaid portion may be covered. |
| Are there pending court cases on estate tax? | Criminal/civil actions are suspended upon availment; submit Certificate of Pending Case, then move to dismiss after BIR issues Certificate of Availment. |
4. Documentary requirements per estate return
Death Certificate (PSA-issued or authenticated).
TIN of the Estate.
Notarized “Sworn Statement of Net Estate” (SSNE) using latest template—must list:
- Real properties – fair market value (FMV) per BIR zonal or LGU schedule and assessed value.
- Personal properties – cost or FMV at death.
- Deductions (optional): unpaid obligations, funeral expenses, medical costs (documented).
Proof of valuation (zonal rulings, tax declarations, appraisal reports, bank statements, share certificates, etc.).
ETAR (BIR Form 2118-EA) – 3 copies (1 BIR, 1 bank/egov payment facility, 1 taxpayer).
If filing through executor/administrator: Court appointment or extra-judicial settlement agreement.
Government-issued IDs of heirs/authorized filers.
No more CPA-certified statements are required unless the net estate exceeds ₱5 million.
5. Step-by-step procedure for each parent’s estate
| Step | Action | Practical tip |
|---|---|---|
| 1 | Apply for TIN of the estate at the Revenue District Office (RDO) where the decedent was domiciled. | Bring death certificate and any existing tax filings of the decedent. |
| 2 | Prepare Sworn Statement of Net Estate. | Attach supporting schedules; discrepancies trigger audit. |
| 3 | Compute 6 % Estate Tax Amnesty: Tax = 0.06 × (Net Estate) (minimum ₱5,000). |
“Net” = gross asset values minus allowable deductions; if valuation records are lost, use FMV deemed by BIR. |
| 4 | Pay via: * Authorized Agent Bank * RDO cash register (≤ ₱20 k) * ePayment (G-Cash, PayMaya, UnionBank, LANDBANK, Development Bank, PESONet) | Keep EFT receipts; electronic AAB validation now accepted for ETAR stamping. |
| 5 | File ETAR & attachments with the RDO or ONETT counter. | Filing may be done by courier; RDO will time-stamp “Received”. |
| 6 | Claim “Certificate of Availment” (COA) within 30 days. | COA is the proof that penalties & interests are forever extinguished. |
| 7 | Apply for eCAR (electronic Certificate Authorizing Registration) to transfer titles. | Submit duplicate COA, owner’s duplicate titles, tax clearance from LGU, and updated RPT/Amilyar receipts. |
6. How separate returns interact in practice
| Scenario | Treatment |
|---|---|
| Parents died in different years (e.g., Father 2010, Mother 2021) | File ETA for father’s estate (death ≤ 31 May 2022) and ETA for mother (death ≤ 31 May 2022). Deadlines identical—14 June 2025. |
| Parents died simultaneously (common disaster) | Still file two ETARs; inventories may mirror each other, but each return shows ½ of conjugal/community property, unless an ante-nuptial agreement says otherwise. |
| One parent died pre-ETA, other after 31 May 2022 | Father qualifies for ETA; mother’s estate is governed by regular estate tax (BIR Form 1801) at 6 % of net estate with timetable: file within 1 year from death, pay penalties if late. |
| Only one parent owned all properties (exclusive property) | Estate tax is owed only by that parent’s estate; the other parent’s ETAR may state “No taxable estate.” |
Key principle: Common heirs may combine documents into one envelope, but ETARs, SSNEs, and payments are still one-to-one with each estate.
7. Special issues & pitfalls
| Issue | How to manage |
|---|---|
| Missing titles / conflicting names | Secure an Affidavit of Property Ownership; if land is untitled, attach Tax Declaration + Barangay Certification. |
| Estate under judicial settlement | Court approval not required for ETA, but submit Order of Appointment if executor/administrator signs. |
| Heir is a minor or abroad | Parent-guardian or Attorney-in-Fact (SPA) may sign. SPA must be consularised or apostilled if executed abroad. |
| Onerous donations inter vivos previously unpaid | Still include them in gross estate; avail ETA to wipe out donor’s tax penalties, then apply for donor’s tax amnesty separately (same 6 %). |
| Estate already assessed & docketed | Avail ETA to cancel assessments; file Motion to Withdraw or Dismiss at CTA/district courts after COA issuance. |
| Tax lien on real property | After eCAR, register COA + Release of Tax Lien with Registry of Deeds to lift annotations. |
8. Illustrative computation (Father’s estate)
| Particulars | Amount (₱) |
|---|---|
| Fair Market Value of house & lot | 6,000,000 |
| Bank deposits (date of death balances) | 1,200,000 |
| Vehicle (book value) | 500,000 |
| Gross Estate | 7,700,000 |
| Funeral expenses (actual) | 150,000 |
| Medical expenses (last illness) | 250,000 |
| Debts (documented) | 400,000 |
| Allowable deductions | 800,000 |
| Net Estate | 6,900,000 |
| Amnesty tax @ 6 % | 414,000 |
If Net Estate were ≤ ₱83,333, minimum tax of ₱5,000 would apply.
9. Frequently-asked questions
Can I still amend the return after filing? Yes, within the availment period. File a new ETAR marked “AMENDED” and pay any difference in tax.
What if I under-declared assets? Undeclared assets discovered later are subject to deficiency estate tax plus surcharge & interest, because ETA protection covers only the declared estate.
Are the properties automatically transferred after ETA? No. The COA allows you to obtain an eCAR, which you must register with the Registry of Deeds/LTFRB/LTO/Corporate Secretary/Broker to effect title transfer.
Does separate filing double my workload? Yes, but it avoids future nullity of the COA. If assets were lumped into one ETAR for both parents, the BIR could void the availment when discovered.
10. Best-practice timeline (both parents deceased)
| Month | Milestone |
|---|---|
| Month 1 | Gather documents, secure TINs, appraise assets, draft SSNEs. |
| Month 2 | File & pay both ETARs; obtain acknowledgment receipts. |
| Month 3 | Receive COAs; apply for eCARs. |
| Months 4-6 | Register eCARs with RD/LTO/LTFRB/SEC; update tax declarations, stock transfer books. |
| Within 1 year | Finish partition deeds, cancel co-ownership, and file capital gains/VAT as needed. |
11. Penalties if you miss the 14 June 2025 deadline
| Tax path | Exposure after cut-off |
|---|---|
| Estate that still qualifies for ETA | Liable to regular estate tax (6 %) plus: 25 % surcharge, 12 % p.a. interest (or higher if BIR rate changes), compromise penalties and possible criminal prosecution. |
| Estate with pending ETA COA but unpaid balance | Unpaid difference becomes delinquent; BIR may issue warrants of distraint & levy on estate assets, including heir’s share. |
| Estate with partial ETA (one parent only) | The other parent’s estate remains taxable under regular rules. |
12. Conclusion
Filing separate Estate Tax Amnesty Returns for each deceased parent is not a mere technicality; it is the legal expression of the principle that an estate is a taxpayer in its own right. Careful segregation of returns ensures:
- Durable BIR clearance immune from future audit;
- Smooth transfer of titles without annotation issues;
- Personal peace of mind for the heirs.
With the current amnesty window open until 14 June 2025, heirs have a final opportunity to regularize decades-old estates at a flat 6 %—penalty-free. Act methodically, keep documentary trails clean, and treat each estate as the distinct taxpayer the law says it is.