Venue for Filing an Estate Tax Return When the Property Is in Another Province
Philippine legal perspective, updated to June 2025
1. Why “venue” matters
The Bureau of Internal Revenue (BIR) will not process or issue a Certificate Authorizing Registration (CAR) unless the estate tax return (BIR Form 1801) is filed in the correct Revenue District Office (RDO). Filing in the wrong RDO can trigger routing delays, surcharges, interest, and a second trip for the heirs.
2. Statutory bedrock
| Legal basis | Key wording on venue | Practical takeaway |
|---|---|---|
| § 90–92, National Internal Revenue Code (NIRC), as amended by R.A. 10963 (TRAIN) | “…filed with the Revenue District Officer having jurisdiction over the decedent’s residence at the time of death…” | The decedent’s domicile controls—not the location of the assets. |
| Revenue Regulations (RR) 12-2018 | Retains domicile rule and one-year filing deadline | TRAIN merely extended the deadline; it did not change the venue rule. |
| Revenue Memorandum Circular (RMC) 24-2019 & ONETT Guidelines | Clarifies that the ONETT team in the correct RDO handles review and forwards copies to other RDOs for eCAR issuance | Taxpayer usually deals with only one RDO even if assets are scattered. |
| Revenue Memorandum Order (RMO) 15-2003 | Lays out routing when the return is lodged in the wrong RDO | Wrong-venue returns are re-routed, but the clock keeps ticking for late-payment penalties. |
Bottom line: File where the decedent lived, unless an explicit exception applies.
3. General rule (resident decedent)
| Scenario | Where to file |
|---|---|
| Decedent was a Philippine resident at death | RDO of the place of residence/domicile—no exception merely because the real property is in another province. |
| Multiple residences? | Use the principal or habitual residence. Attach proof (e.g., utility bills, voter’s certificate) to avoid venue disputes. |
| Estate has real property in several provinces | File one consolidated return at the domicile-RDO. That RDO forwards property-specific files to the RDOs where each parcel is located so those RDOs can issue separate eCARs. |
4. Exceptions & special cases
| Exception | Venue |
|---|---|
| Non-resident decedent (no legal residence in the Philippines) | a. If an executor/administrator is resident in the Philippines: file at the RDO that has jurisdiction over that executor/administrator’s residence. b. If no executor/administrator in the Philippines: file at RDO 39—South Quezon City (Office of the Commissioner). |
| Decedent was resident but left no executor, and heirs live in different RDOs | Any heir may be designated “authorized representative.” File in the RDO of the decedent’s last residence. |
| Estate placed under judicial administration in a court outside the domicile | The domicile rule still prevails. Court venue does not move the tax venue. |
| Estate tax amnesty (R.A. 11213, 12039) | File the amnesty return at the same RDO that would have jurisdiction had the amnesty not applied. |
| Electronically filed (eBIRForms/eFPS) | The system will tag the return under the TIN’s registered RDO. Always update the TIN registration first if it is wrong; otherwise the e-return ends up in the wrong district. |
5. Practical workflow for multi-province estates
Secure an Estate TIN in the domicile-RDO.
Prepare a single Form 1801 covering all assets nationwide.
File & pay at:
- an Authorized Agent Bank (AAB) within the domicile-RDO, or
- the district’s Revenue Collection Officer, or
- electronically (GCash, PESONet, etc.)—still indicating the correct RDO code.
The domicile-RDO’s ONETT team verifies the return and routes certified photocopies to the RDO(s) where each real property lies.
Each property-RDO issues its own eCAR (one property = one eCAR) after cross-checking that the tax was paid in the domicile-RDO.
Heirs pick up the eCARs in the property RDOs and proceed to the Registry of Deeds in those provinces.
Tip: Attach a routing cover letter listing all properties and their exact RDO codes; this speeds up inter-RDO coordination.
6. Common pitfalls
| Misstep | Consequence | Cure |
|---|---|---|
| Filing in the RDO where the biggest property sits instead of the domicile-RDO | Return is forwarded; payment date stays the same, risking surcharge/interest if the re-routing lasts past the deadline. | Re-file in the correct RDO before the original deadline; file a written request to recall the mis-filed return. |
| Using the decedent’s old RDO even though he had moved to a new residence before death | “Wrong-venue” tag; possible penalties. | Update address records early (e.g., using BIR Form 1905) or attach proof of the correct domicile. |
| Separate returns per province to “split” the tax | Prohibited. Estate tax is computed on the gross estate, not per property. | File one consolidated return; apportion tax internally if heirs agree. |
7. Electronic filing & payment nuances
- eBIRForms offline is allowed; the PDF return is still printed and filed at the domicile-RDO unless fully paid online.
- eFPS and pay-anywhere platforms (e.g., MyBIR E-PAY) are accepted, but the return bears the estate’s TIN and RDO code; failure to update these links the return to the wrong district.
- After online payment, bring the printed confirmation to the domicile-RDO’s ONETT counter for stamping and routing; the CAR process will not start until this step is done.
8. Checklist for heirs & practitioners
| Item | Why it matters |
|---|---|
| Death certificate & proofs of domicile | Establish proper venue. |
| Form 1801 duly filled (one return) | Core filing document. |
| Consular documents if decedent was abroad | Basis for the non-resident venue rule. |
| Certified list of properties with RDO codes | Facilitates routing to property-RDOs. |
| Payment confirmation or AAB stamp | Trigger for CAR issuance. |
| Written authority if only one heir files | Avoid venue contest by other heirs. |
9. Penalties for late or wrong-venue filing
- Surcharge: 25 % (or 50 % if fraudulent).
- Interest: 12 % p.a. on unpaid tax.
- Compromise penalty: fixed amount under RMO 7-2015.
These run from the statutory due date (one year from death), regardless of any erroneous filing elsewhere.
10. Best-practice summary
- Anchor on domicile—the “where the decedent lived” rule.
- Obtain or update the estate’s TIN before filing.
- Use only one return even for nationwide property.
- Let the domicile-RDO handle cross-province coordination; do not shop the return around.
- For non-residents, remember the RDO 39 fallback.
- Document everything: cover letters, proofs of address, affidavits, and routing receipts.
- Monitor inter-RDO routing; follow up on eCAR issuance in each property-RDO.
This article is for general information only and does not substitute for individualized legal or tax advice. Always confirm current BIR issuances or consult a Philippine tax professional before filing.