Quick answer: Yes—**the Estate Tax Amnesty has been extended by law to cover more estates and (as of mid-2024) to allow availment until 14 June 2025. By contrast, the separate Tax Amnesty on Delinquencies under the 2019 law has lapsed and is not currently open unless Congress passes a new extension.

This article explains the legal framework, coverage, deadlines, how to compute and file, common traps, and practical checklists under Philippine rules. It reflects the state of the law up to mid-2024 and is meant for general guidance only.

1) Legal backbone

Republic Act No. 11213 (Tax Amnesty Act of 2019)
- Created two distinct programs: a) Estate Tax Amnesty; and b) Tax Amnesty on Delinquencies (for certain assessed internal revenue taxes).
Estate Tax Amnesty extensions and expansion
- RA 11569 (2021): first extension of the availment period.
- RA 11956 (2023): second extension and expanded coverage. As of mid-2024, the availment deadline is 14 June 2025 and coverage extends to decedents who died on or before 31 May 2022 (not just up to 31 December 2017 as in the original law).
Implementing rules
- The Bureau of Internal Revenue (BIR) issued Revenue Regulations (RRs) and Revenue Memorandum Circulars (RMCs) prescribing forms, step-by-step procedures, and documentary requirements. Local nuances (e.g., where to file, queueing, eCAR release) flow from these issuances and the RDO of jurisdiction.

2) What’s currently open—and what isn’t

A. Estate Tax Amnesty (open under RA 11213, as amended)

Who is covered? Estates of decedents who died on or before 31 May 2022 with unpaid or deficiency estate taxes (including estates that previously filed but still have unpaid deficiencies).
What do you pay? A flat 6% estate tax on the net estate (assets minus allowable deductions) as of the date of death, without surcharge, interest, or penalties.
Immunities/benefits: Upon valid availment and full payment, the estate is immune from penalties and the BIR issues an electronic Certificate Authorizing Registration (eCAR) so titles, shares, and bank deposits can be transferred.
Deadline (availment): 14 June 2025 (statutory).
What’s not covered: Properties or cases falling under exclusions in the law (e.g., assets involved in cases under special forfeiture/confiscation laws), and other taxes of the heirs (the amnesty relief is specific to the estate tax of the decedent).

B. Tax Amnesty on Delinquencies (closed)

The delinquencies program under RA 11213 was time-bound and ended in 2021 (with short administrative extensions around that period). There is no general, ongoing delinquencies amnesty as of mid-2024. Any new window would require a new statute.

3) Coverage details for the Estate Tax Amnesty

3.1 Which estates qualify?

Decedents who died on or before 31 May 2022 and whose estates:
- Never filed an estate tax return; or
- Filed but have unpaid/deficiency estate taxes; or
- Are in dispute (administrative or judicial) over estate tax liabilities.

3.2 What assets are included?

Real property (land/condo/house), personal property (bank accounts, vehicles, shares, business interests, jewelry, crypto), and intangible property (e.g., receivables) owned by the decedent at death.

3.3 Allowable deductions (to arrive at “net estate”)

The deduction regime depends on the date of death (TRAIN vs. pre-TRAIN rules).
Typical items (subject to documentary proof):
- Standard deduction and family home deduction (for deaths covered by TRAIN)
- Claims/mortgages against the estate
- Losses and unpaid taxes properly allowable at death
- Vanishing deduction in qualifying scenarios (property recently received by gift or inheritance)
Because deduction rules vary by death date, compute under the law in force on the decedent’s date of death.

4) Computing the 6% Estate Tax Amnesty

List all assets as of date of death.
- Real property at the higher of: (i) zonal value (BIR) or (ii) fair market value per the local assessor at the date of death.
- Shares/securities at book or market values per applicable rules.
- Bank deposits and other personalty at actual balances/values at death.
Deduct allowable items (per the regime on the death date).
Apply 6% to the resulting net estate.
Credit any estate tax previously paid (if any) against the 6% amnesty amount (documentation required).

Tip: If records are incomplete, reconstruct using titles, tax declarations, bank certificates (as of date of death), stock certificates, appraisal reports, and audited financial statements for business assets. Coordinate early with the RDO to avoid last-mile documentary surprises.

5) Step-by-step filing (Estate Tax Amnesty)

Get/confirm TINs of the decedent and each heir (mandatory for eCAR).
Identify the correct RDO: where the decedent was domiciled at death; non-resident citizens/aliens generally file with the RDO designated for non-residents.
Prepare forms (per latest BIR regulations):
- Estate Tax Amnesty Return (ETAR)
- Acceptance Payment Form (or BIR-prescribed payment form)
- Sworn Declaration of the heirs/executor/administrator
Gather supporting documents (commonly required):
- Death certificate; IDs/TINs of heirs; proof of relationship (PSA birth/marriage certificates)
- Certified true copies of titles, current tax declarations, and latest real property tax receipts
- Bank certifications of balances at death; stock certificates/SEC papers; business asset schedules
- Debts/claims documents (if claiming deductions)
- Settlement documents: Extrajudicial Settlement (EJS) with publication proof, or court orders if judicial settlement
- Proof of prior estate tax payments (if to be credited)
File and pay: at the Authorized Agent Bank/ePayment channels or as instructed by the RDO; submit the ETAR and documentary set to the RDO.
Secure the eCAR: Once processed, the RDO issues one eCAR per property class (e.g., real property, shares), which you’ll need for title transfer or account release.

6) Special situations and answers to tricky questions

Multiple properties in different cities/provinces? File in the RDO of the decedent’s domicile, but the eCAR will support transfers wherever the properties are located.
Estate under court proceedings? You can generally avail; coordinate with counsel for court leave/authority if needed and to align with partition orders.
Some heirs are abroad or unreachable? Philippine rules allow attorneys-in-fact via consularized/apostilled Special Power of Attorney.
Unregistered improvements or property disputes? You may still declare the property as is and settle the tax; the civil dispute can be resolved later, but declare the disputed asset to avoid under-declaration issues.
Bank deposits frozen? Present the eCAR and bank’s required documents (and, if demanded, a court order for large/contested deposits).
Already paid surcharges/interest before amnesty? The amnesty removes penalties prospectively; previously paid penalties are generally not refundable, but practices vary—bring proof and discuss with the RDO.
Donations/gifts given by the decedent before death? Include in the gross estate if required by law (e.g., transfers in contemplation of death) or consider the vanishing deduction if the same property recently suffered transfer taxes.

7) Local transfer taxes and fees (outside the BIR)

After the eCAR, you still handle LGU transfer taxes, documentary stamp tax, registration fees, and registries/SEC or bank processing charges. Each LGU or registry may have its own checklist and timetables.

8) Documentary and procedural checklists

Core BIR set (baseline):

ETAR and Acceptance Payment Form
Death certificate; TINs/IDs of decedent and heirs
Titles & tax declarations (latest), RPT receipts
Bank certifications (as of date of death), stock and business documents
Settlement instrument (EJS + publication, or court order)
Proof of debts/deductions (if claimed)
Proof of prior payments (if crediting)

After eCAR:

Register deeds with Registry of Deeds; update Tax Declarations at Assessor; pay transfer taxes at Treasurer.
For shares/securities: present eCAR and estate docs to corporate secretary/transfer agent.
For bank accounts: bank-specific forms + eCAR; some require BIR clearance letter attached to eCAR.

9) Penalties if you don’t avail

Outside the amnesty, the ordinary estate tax regime applies: 6% on net estate plus surcharges and interest for late filing/payment. The amnesty’s value is the waiver of penalties and the streamlined issuance of eCAR.

10) Timelines at a glance

Law enacted: RA 11213 (2019)
Estate Tax Amnesty: extended twice; current statutory availment deadline: 14 June 2025; coverage: decedents on or before 31 May 2022.
Delinquencies Amnesty: program expired in 2021 (no standing window absent new law).

11) Practical strategies to make the deadline

Start with an asset map (properties, securities, bank accounts, business assets, personalty).
Resolve name and description mismatches (e.g., middle initials, TCT/OCT numbers, condo unit identifiers).
Get TINs and notarized EJS/SPA early; apostille takes time if heirs are abroad.
Preview deductions to avoid overpaying; line up proof of indebtedness or funeral expenses/family home evidence as applicable to the death date.
Coordinate with the RDO on checklists and queuing; some RDOs schedule document pre-evaluation.
Keep originals and submit certified true copies where required; scan a digital set for your records.

12) FAQs

Q: Is the estate tax rate under the amnesty always 6%? Yes. The 6% rate applies to the net estate at death, irrespective of prior surcharges/interest—penalties are waived.

Q: Can I avail per property instead of per estate? The return is estate-wide; the BIR issues separate eCARs per property class but the computation covers all assets and deductions.

Q: We already partially paid estate tax years ago. Do we lose that? No. Proven prior payments are typically credited against the 6% amnesty tax.

Q: Our title says the property is co-owned by the decedent and a child. Only the decedent’s share enters the gross estate; co-owners’ shares are excluded.

Q: We missed earlier deadlines. Are penalties revived? Not if you avail within the current amnesty period; outside it, ordinary penalties apply.

13) Bottom line

If the decedent died on or before 31 May 2022, you may settle the estate under the amnesty at a flat 6% until 14 June 2025 (as of mid-2024 rules).
The delinquencies amnesty is closed.
Success depends on complete documentation, correct valuation at death, and timely filing at the proper RDO.

Gentle reminder

Laws and BIR rules evolve. If you’re up against a tight timeline or if there have been changes after mid-2024, coordinate with your RDO or a Philippine tax counsel for the latest implementing rules, forms, and payment channels.