Immunities and Privileges of Availing Estate Tax Amnesty 14.

Proof of valuation of shares of stock at the time of death:

a. For shares of stock listed/traded – The price at the time
Estates covered by Estate Tax Amnesty, which have fully
of death or the arithmetic mean between the highest and
complied with all the conditions set forth in RR No. 6-2019, as
lowest quotation at a date nearest the date of death, if none
amended by RR No. 17-2021, including the payment of Estate
is available on the date of death itself.
Tax Amnesty, shall be immune from the payment of all Estate
b. For shares of stock not listed/not traded – The book value
Taxes as well as any increments and additions thereto, arising
for common shares and par value for preferred shares as
from the failure to pay any and all Estate Taxes for taxable year
shown in the audited financial statement of the issuing
2017 and prior years, and from all appurtenant civil, criminal
corporation nearest to the date of death of the decedent
and administrative cases, and penalties under the 1997 Tax with computation of the book value per share
Code, as amended.
c. For proprietary shares – Bid price on the date of death or
The availment of the Estate Tax Amnesty (ETA) and the issuance nearest to the date of death, if none is available on the date
of the corresponding Acceptance Payment Form do not imply of death itself, as published in the newspaper of general
any admission of criminal, civil or administrative liability on the circulation.
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part of the availing estate. 15. Proof of valuation of other types of personal property Regu ons N
n ue ded by RR No.o. 6-
Other Requirements, if applicable ve men 17 2
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• If the person transacting/processing the transfer is the

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authorized representative, duly Notarized Original Special Power
Mandatory Requirements
[Original copy and two (2) photocopies of each document] of Attorney (SPA) and/or, if one of the heirs is designated as
executor/administrator, Sworn Statement
For Issuance of Certificate of Availment of ETA • If document is executed abroad, Certification from the Philippine
1. Certified true copy of the Death Certificate (DC) Consulate or Apostille
2. Taxpayer Identification Number (TIN) of decedent and heir/s • If zonal value cannot be readily determined from the documents
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1 4, 2 0 2
3. Certification of the Barangay Captain for the last residence of submitted, Location Plan/Vicinity map

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the decedent and claimed Family Home, if any For Issuance of Electronic Certificate Authorizing Registration (eCAR)
4. For “Claims Against the Estate” arising from Contract of Loan, Mandatory Requirements
Notarized Promissory Note, if applicable 1. Estate Tax Amnesty Return (ETAR)
5. Proof of the claimed “Property Previously Taxed”, if any 2. Estate Tax Acceptance Payment Form (APF), Revenue Official
6. Proof of the claimed “Transfer for Public Use”, if any Receipt (ROR), if paid to RCO
7. At least one (1) valid government ID of the executor/administrator 3. Certification of Availment BUREAU OF INTERNAL REVENUE

Estate Tax
of the estate, or if there is no executor or administrator appointed, 4. ONETT Computation Sheet of Tax Due duly approved by the
the heirs, transferees, beneficiaries or authorized representative Authorized Officer
For Real Property/ies, if any 5. Affidavit of Self Adjudication or Deed of Extra-Judicial Settlement

Amnesty
8. Certified true copy/ies of the Transfer/Original/Condominium (EJS) of the Estate of the decedent; or Court decision/judgement
Certificate/s of Title of real property/ies if the estate has been settled judicially or if there is a last will
9. Certified true copy of the Tax Declaration of real property/ and testament
ies, including the improvements at the time of death or the Other Requirements, if applicable
succeeding available tax declaration issued nearest to the time
• If the person transacting/processing the transfer is the
of death of the decedent, if none is available at the time of death
10. Where declared property/ies has/have no improvement,
authorized representative, duly Notarized Original Special Power (Per Republic Act No. 11213,
of Attorney (SPA) and/or, if one of the heirs is designated as
Certificate of No Improvement issued by the Assessor’s Office executor/ administrator, Sworn Statement
as amended by RA No. 11569)
at the time of death of the decedent
• If document is executed abroad, Certification from the Philippine
For Personal Property/ies, if any Consulate or Apostille
11. Certificate of Deposit/Investment/Indebtedness owned by • If zonal value cannot be readily determined from the documents
the decedent alone, or decedent and the surviving spouse, or submitted, Location Plan/Vicinity map
decedent jointly with others
12. Certificate of Registration of vehicle/s and other proofs showing
the correct value of the same
13. Certificate of stocks SAMA-SAMA SA HAMON NG PANAHON,
BUWIS KO, PARA SA PILIPINO
 For more information, visit
Coverage https://www.bir.gov.ph/index.php/tax-amnesty-act.html
The Estate Tax Amnesty shall cover the estate of decedent/s
who died on or before December 31, 2017, with or without Deductions from Gross Estate Procedures in the Availment of Estate Tax Amnesty
assessments duly issued therefor, whose Estate Tax/es have For purposes of determining the Net Estate, the Gross Estate 1. Accomplish the Estate Tax Amnesty Return (ETAR) and submit,
remained unpaid or have accrued as of December 31, 2017. The may be reduced by the deductions allowed by the Estate Tax Law together with the complete documentary requirements (see
period for availment of the said tax amnesty has been extended applicable at the time of death of the decedent (refer to Annex A list at Guidelines and Instructions from BIR Form No. 2118-EA July
until June 14, 2023 per Revenue Regulations (RR) No. 17-2021 of RR No. 6-2019). 2021 [ENCS]), to the concerned RDO for computation of Estate
issued by the BIR on August 3, 2021. Tax Amnesty due and endorsement of Acceptance Payment
Time and Place of Filing and Payment Form (APF) (BIR Form No. 0621-EA July 2021 [ENCS]).
Exceptions
The Estate Tax Amnesty Return (BIR Form No. 2118 - EA July 2021 2. Present the RDO-endorsed APF to Authorized Agent Banks
The Estate Tax Amnesty shall not extend to the following: (AABs) or Revenue Collection Officers (RCOs), whichever is
[ENCS]), together with complete documentary requirements,
1. Delinquent estate tax liabilities which have become final applicable, and pay the amnesty amount.
shall be filed not later than June 14, 2023 by the executor or
and executory and those covered by Tax Amnesty on 3. Submit the duly accomplished and sworn ETAR and APF with
administrator, legal heirs, transferees or beneficiaries who wish
Delinquencies; and proof of payment, together with the complete documentary
to avail of the Estate Tax Amnesty. Said tax return (ETAR) and
2. Properties involved in cases pending in appropriate courts: other documentary requirements shall be filed in the following requirements, to the concerned RDO in triplicate copies on or
a. Falling under the jurisdiction of the Presidential BIR offices: before June 14, 2023.
Commission of Good Government; • For resident decedent - Revenue District Office (RDO) having 4. Receive the Certificate of Availment and Electronic Certificate
b. Involving unexplained or unlawfully acquired wealth jurisdiction over the last residence of the decedent Authorizing Registration (eCAR) from the RDO if proof of
under R.A. No. 3019, otherwise known as the Anti-Graft • For non-resident decedent with executor or administrator settlement of the estate, whether judicial or extra-judicial,
and Corrupt Practices Act, and R.A. No. 7080 or an Act in the Philippines - RDO where the executor/administrator has been submitted to the district office.
Defining and Penalizing the Crime of Plunder; is registered or if not yet registered, at the executor/
c. Involving violations of R.A. No. 9160, otherwise known administrator’s legal residence Issuance of Certificate of Availment
as the Anti-Money Laundering Act, as amended; • For non-resident decedent with no executor or administrator The Certificate of Availment of the Estate Tax Amnesty shall be
d. Involving tax evasion and other criminal offenses under in the Philippines - RDO No. 39 - South Quezon City issued by the concerned RDO within fifteen (15) calendar days
Chapter II of Title X of the National Internal Revenue Code from receipt of the following:
Proof of settlement of the estate, whether judicial or extra-judicial,
(NIRC) of 1997, as amended; and need not accompany the ETAR if it is not yet available at the time of its • Application for Estate Tax Amnesty Return (BIR Form No.
e. Involving felonies of frauds, illegal exactions and filing, but no electronic Certificate Authorizing Registration (eCAR) 2118-EA July 2021 [ENCS]);
transactions and malversation of public funds and shall be issued unless such proof is presented and submitted to the • Duly Validated Acceptance Payment Form (BIR Form No.
property under Chapters III and IV of Title VII of the concerned RDO. 0621-EA July 2021 [ENCS]); and
Revised Penal Code. • Complete Documentary Requirements (see list at Guidelines
Estate Tax Amnesty Return for Undeclared Properties and Instructions from BIR Form No. 2118-EA July 2021 [ENCS])
Tax Rate and Basis
In case the estate has properties which were not declared in the
An Estate Tax Amnesty rate of six percent (6%) shall be imposed previously filed return, the legal heirs/executors/administrators Issuance of Electronic Certificate Authorizing Registration
on each decedent’s total net taxable estate at the time of death can file an ETAR or an amended ETAR, whichever is applicable,
without penalties at every stage of transfer of property. Provided, One (1) electronic Certificate Authorizing Registration (eCAR)
and pay the Estate Amnesty Tax, without penalties, based on shall be issued per real property, including the improvements
that the minimum Estate Amnesty Tax for the transfer of the estate the net taxable value of the Net Undeclared Estate not later than
of each decedent shall be Five Thousand Pesos (₱ 5,000.00). thereon, if any, covered by Title or Tax Declaration for untitled
June 14, 2023 (where only the share of the surviving spouse property. For personal properties included in the estate, a
Composition of the Gross Estate on the undeclared conjugal properties, if any, may be deducted separate eCAR shall be issued.
from the undeclared estate).
The Gross Estate of a decedent, as classified below, shall be The eCAR shall only be issued upon submission of the proof of
comprised of the following properties and interest therein at the After the lapse of the said period, undeclared properties shall be estate settlement [e.g. Extra-Judicial Settlement of Estate (EJS),
time of his/her death, and such lifetime transfers includible in the subject to the applicable Estate Tax rate prevailing at the time of
Copy of Court Order]. In the event that these documents include
Gross Estate as enumerated under the Tax Code: death, including interest and penalties due thereon.
properties not indicated in the ETAR filed, the particular properties
Classification Composition shall likewise be excluded from the eCAR, unless additional
Estate with Properties Subject of Taxable Donation/Sale estate tax amnesty payment shall be made if the submission
Residents and All properties, real and personal, tangible and
Citizens intangible, wherever situated Properties included in the Estate Tax Amnesty availment which is within the amnesty period. Otherwise, the additional estate
are likewise subject of taxable donation/sale shall be assessed of tax to be paid for the additional properties indicated in the EJS
Non-Resident Only real and personal properties situated in the the corresponding donor’s/capital gains/or other applicable taxes or Court Order shall be subject to applicable estate tax rate
Aliens Philippines at the time of donation/sale including penalties, if applicable. including interests and penalties.