How and where do we file?
The applicant needs to submit the following documentary requirements:
1. Estate Tax Amnesty Return (ETAR);
2. Duly validated Acceptance Payment Form (APF) with the proof of payment;
and
3. Other related documentary requirements enumerated in the ETAR.
Depending on the classification of the decedent, the application must be filed
with the following offices:
The Certificate of Availment of the Estate Tax Amnesty shall be issued by the
concerned RDO within 15 calendar days from the receipt of the application for
estate tax amnesty, together with duly validated APF and complete
documentary requirements.
BIR Begins Implementation of Estate Tax Amnesty Scheme
The Bureau of Internal Revenue (BIR) started accepting applications from
heirs who have to pay for the estate tax dues accumulated by their deceased
loved ones since June 17. Deputy Commissioner Marissa O. Cabreros said that
BIR held briefings at their main headquarters in Quezon City to all frontline
officers last week in preparation for the processing of estate tax amnesty
applications.
Signed on May 30, 2019, the Revenue Regulation (RR) (No. 6-2019) of BIR
introduced provisions for Republic Act (RA) No. 11213, otherwise known as
the “Tax Amnesty Act of 2019” or Tax Amnesty Act. The issuance provides
taxpayers with an estate tax amnesty program that gives reasonable tax relief
to the outstanding liabilities of heirs from the inheritance of the decedent’s
estate.
BIR released RR No. 6-2019 on May 29, 2019 to apply provisions for the Tax
Amnesty Act of 2019 to cut the heir’s amount of payment to settle all tax
liabilities levied on the inherited property owned by the decedent. The latest
issuance will aid the Department of Finance (DOF) in collecting a total of P6
billion unpaid taxes from various inheritors in the Philippines.
Documentary Requirements and Effectivity of Guidelines
Before the taxing authority grants the estate tax amnesty to heirs of
decedents, BIR listed the following requirements at the Estate Tax Amnesty
Return (ETAR) or BIR Form No. 2118-EA. They must file all documents in
three copies (Original copy and two [2] photocopies of each requirement):
Certified True Copy of the Decedent’s Death Certificate (DC);
Tax Identification Number (TIN) of the Decedent and Heir/s;
BIR Form No. 2118-EA;
Estate Tax Acceptance Payment Form (APF), Revenue Official Receipt
(ROR), if paid to the Revenue Collection Officer (RCO);
Affidavit of Self Adjudication or Deed of Extra-Judicial Settlement (EJS)
of the Estate of the decedent
o If the heir can’t present the former, the Court’s decision/judgment
for the estate’s legal settlement or the decedent’s last will before
their passing will suffice.
Certification of the Barangay Captain for the last residence of the
decedent and claimed Family Home if available;
A Notarized Promissory Note for “Claims Against the Estate” arising
from Contract of Loan if applicable;
Proof of the claimed “Property Previously Taxed” if available;
Proof of the claimed “Transfer for Public Use” if available;
At least one (1) valid government ID of the executor/ administrator of
the estate. If the estate does not have an executor or administrator
appointed, a valid government ID from the heirs, transferees,
beneficiaries, or authorized representatives will suffice.
If the heir is an inheritor of real property/ies, they must file the following:
Certified true copy/ies of the Transfer/Original/Condominium
Certificate/s of Title of real property/ies;
A valid certified copy of the Tax Declaration of real property/ies,
including the improvements at the time of death or the succeeding
available tax declaration issued nearest to the time of death of the
decedent, if none is available at the time of death;
Certificate of No Improvement issued by the Assessor’s Office at the
time of death of the decedent if the declared property/ies has/have no
improvement
However, inheritors of personal property/ies must present these documents
to BIR:
Certificate of Deposit/Investment/Indebtedness owned by the decedent
alone, or decedent and the surviving spouse, or decedent jointly with
others;
Certificate of Registration of vehicle/s and other proofs showing the
correct value of the same;
Certificate of stocks;
Proof of valuation of shares of stock at the time of death;
Proof of valuation of other types of personal property
The implementing rules and regulations of RR No. 6-2019 took effect 15 days
after publishing the guidelines on different newspapers such as but not
limited to Inquirer, The Philippine Star, and their online counterparts.
However, the implementation of the provisions took place on June 17 instead
of June 15, which is a Saturday.
Previously, RA 11213 only collects 6% of the decedent’s total net taxable
estate at the time of their deaths for those who died on or before December
31, 2017. The provisions under RR No. 6-2019 will no longer penalize the total
net taxable estate of the deceased during the stages of property transfer. The
minimum estate tax for the transfer of estate now costs P5,000.
