Navigating BIR Tax Amnesty: A Lifeline for Filipino Taxpayers

The Bureau of Internal Revenue (BIR) has extended its Estate Tax Amnesty program until June 14, 2025, under Republic Act No. 11956. This initiative offers Filipino families a valuable opportunity to settle unpaid estate taxes with reduced penalties and simplified processes. If you’ve been struggling with unresolved estate tax issues, this program could be the solution you’ve been waiting for.

What Is the Estate Tax Amnesty Program?

The Estate Tax Amnesty program allows families to clear unpaid estate taxes for individuals who passed away on or before May 31, 2022—regardless of whether tax assessments were previously issued. By availing of this program, heirs can benefit from reduced penalties, streamlined filing requirements, and flexible payment options.

Estate Tax Amnesty Benefits You Don’t Want to Miss

Immunity from Penalties and Legal Actions

Families who avail themselves of the amnesty are shielded from civil, criminal, and administrative penalties related to late estate tax payments. This includes waivers for interest, surcharges, and other increments on unpaid taxes accrued before May 31, 2022.

Simplified Filing Process

• Reduced Documentation: Essential documents include a certified death certificate, Taxpayer Identification Numbers (TINs) for the deceased and heirs, and a government-issued ID for the estate administrator.

• No Immediate Proof of Settlement: Families can file the Estate Tax Amnesty Return (ETAR) without submitting proof of judicial or extrajudicial settlement upfront. However, this will be required later to obtain the Electronic Certificate Authorizing Registration (eCAR).

Flexible Payment Options

• Taxes can be paid in installments over two years without additional penalties.

• ETAR submissions are accepted electronically or manually via authorized banks, Revenue District Offices (RDOs), or tax software providers.

Important Notes

• Proof of estate settlement is not required at the time of filing and payment, but is mandatory to receive the eCAR.

• Failure to submit complete documents by June 14, 2025 will be considered non-availment of the amnesty, and payments made may be applied to regular estate tax liabilities with penalties.

• The amnesty grants immunity from all penalties, surcharges, and legal actions related to unpaid estate taxes as of May 31, 2022, except in cases of fraud.

• If you find the process complex, consider consulting a tax lawyer or estate attorney for guidance.

This guide follows the latest BIR Revenue Regulations No. 10-2023 and Republic Act No. 11956, ensuring you have the most up-to-date information to successfully avail of the Estate Tax Amnesty.

Important Links

1. eSerbisyo Portal

2. Land Registration Authority - Registry of Deeds

   
   

References

1. House approves bill extending estate tax amnesty deadline to June 2025

2. Estate Tax Amnesty Flyer from BIR

3. General and estate tax amnesty

4. Forgive and forget: Estate tax under the Tax Amnesty Bill

5. BIR releases updated estate tax amnesty guidelines