RR No. 17-2021: Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act)

Key points

1. Filing deadline and venue. The Estate Tax Amnesty Return (ETAR, BIR Form 2118-EA) is filed not later than June 14, 2023 with the RDO having jurisdiction over the decedent’s last residence. For a non-resident decedent, it goes to the RDO where the Philippine executor or administrator is registered, or RDO No. 39-South Quezon City if there is none.
2. Processing and payment. The sworn ETAR, the Acceptance Payment Form (APF-BIR Form No. 0621-EA) and complete documents are presented to the RDO. Within five (5) working days from receipt, the RDO endorses the APF for payment with AABs or RCOs or notifies the taxpayer of any deficiency.
3. Failure to submit. After payment, the documents are submitted to the RDO in triplicate. Failure to submit them until June 14, 2023 counts as non-availment, and any payment may be applied against the regular estate tax due, including penalties.
4. Certificate of Availment. The RDO issues the Certificate of Availment within fifteen (15) calendar days from receipt of the application with the validated APF or proof of payment and complete documents.
5. eCAR issuance. Until the system can generate one eCAR for all properties, one eCAR is issued per real property, with a separate eCAR for personal properties. It is issued only on submission of proof of estate settlement, and properties not in the ETAR are excluded unless additional amnesty payment is made within the amnesty period.
6. Other issuances. Existing issuances implementing the Estate Tax Amnesty under RA No. 11213 continue to apply to the extension, and references to RA No. 11213 also apply to RA No. 11569.

Who is affected

• Executors and administrators
• Legal heirs, transferees and beneficiaries of the estate

Deadlines and effectivity

• ETAR filing not later than June 14, 2023
• RDO action within five (5) working days from receipt of documents
• Certificate of Availment within fifteen (15) calendar days