RMO No. 33-2019: Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs)

Key points

1. Applications. RDOs process applications from the effectivity of RR No. 6-2019. The filer is the executor, administrator, legal heirs, transferees or beneficiaries, for estates of decedents who died on or before December 31, 2017, with or without assessments.
2. RDO review. The RDO checks that the documents listed in the ETAR (BIR Form No. 2118-EA) are complete and correct and that all fields are filled, using Not Applicable or N.A. where needed. No Electronic Letter of Authority or Tax Verification Notice is required.
3. Payment endorsement. The RDO reviews the One-Time Transactions-Computation Sheet and endorses the Acceptance Payment Form (BIR Form No. 0621-EA) to the Authorized Agent Bank or Revenue Collection Officer for payment.
4. Signatories. The Revenue District Officer signs the APF, Certificate of Availment and eCAR. The Assistant Revenue District Officer may sign in the RDO’s absence.
5. Certificate and eCAR. The Certificate of Availment and eCAR are issued within fifteen (15) calendar days from receipt of the validated APF and proof of payment. One eCAR is issued per real property with improvements, and a separate eCAR for personal properties.
6. Reports and data module. The ONETT Team prepares the monthly report on availment. The Systems Development Division deploys a Data Entry Module within ten (10) days from effectivity of the Order, and the Assessment Service keeps all Estate Tax Amnesty data.

Who is affected

• Executors, administrators, legal heirs, transferees and beneficiaries of estates
• Revenue District Offices

Deadlines and effectivity

• Decedent died on or before December 31, 2017
• Certificate of Availment and eCAR within fifteen (15) calendar days
• Data Entry Module within ten (10) days from effectivity of the Order