QuestionsQuestions (Republic Act No. 11956)
RA 11956 further amends Republic Act No. 11213 (the Estate Tax Amnesty Act), as amended by RA 11569. Its purpose is to extend the availment period of the estate tax amnesty until June 14, 2025 and to adjust related provisions on filing, payment, and requirements.
The amnesty covers the estate of decedents who died on or before May 31, 2022, with or without assessments duly issued, where the estate taxes have remained unpaid or have accrued as of May 31, 2022, subject to the exclusions under Section 9.
The decedent must have died on or before May 31, 2022.
It extends availment so that the sworn Estate Tax Amnesty Return must be filed within June 15, 2023 until June 14, 2025, with payment at the time of filing.
The executor or administrator of the estate; or if none is appointed, the legal heirs, transferees, or beneficiaries who wish to avail of the amnesty.
It may be filed electronically or manually with any authorized agent bank, the Revenue District Office through a Revenue Collection Officer, or an authorized tax software provider.
Payment must be made at the time the Return is filed—either electronically or manually—through the same channels used for filing (authorized agent bank, Revenue District Office through Revenue Collection Officer, or authorized tax software provider).
The appropriate Revenue District Officer issues and endorses an acceptance payment form, as prescribed in the IRR; if none, the revenue collection agent or authorized tax software provider concerned accepts the payment.
It restricts the documents the filers must submit to the BIR for purposes of filing and payment of estate taxes to only the items listed under the mandatory and other categories in the law, preventing BIR from demanding additional documents beyond those allowed (except where the Commissioner may request alternative documents in the absence of required documents).
At minimum: (1) death certificate (or PSA certificate of no record of death with secondary evidence), (2) TIN of decedent and heirs, (3) if applicable, claims against the estate arising from contract of loan/notarized promissory note, (4) proof of property previously taxed (if any), (5) proof of transfer for public use (if any), and (6) at least one government-issued ID of executor/administrator or heirs/transferees/beneficiaries/authorized representatives.
No. Proof of settlement is only required by the BIR for the issuance of the Electronic Certificate Authorizing Registration (ECAR) for the transfer of properties, not for filing and payment of the estate taxes.
ECAR is the Electronic Certificate Authorizing Registration used for transferring properties. Proof of settlement (judicial or extrajudicial) is required only for the issuance of ECAR, not for the earlier act of filing and paying the estate taxes under the amnesty.
Estates covered by the amnesty that fully comply with conditions—including payment of the estate amnesty tax—become immune from payment of all estate taxes and related increments/additions for failures for the period ending May 31, 2022 and prior years, and immune from all appurtenant civil, criminal, and administrative cases and penalties under the NIRC of 1997.
Payment by installment is allowed within two (2) years from the statutory date for its payment, without civil penalty and interest.
No. The law provides that within 30 days from effectivity, the Secretary of Finance shall issue the necessary rules in coordination with the BIR, but failure to promulgate them shall not prevent implementation upon effectivity.
All laws, orders, rules, and regulations inconsistent with RA 11956 are repealed or amended accordingly.
It takes effect fifteen (15) days after its publication in the Official Gazette or in two (2) newspapers of general circulation.