RR No. 10-2023: Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569

Key points

1. Coverage. The amnesty covers estates of decedents who died on or before May 31, 2022, with or without assessments, whose estate taxes remained unpaid or accrued as of May 31, 2022.
2. Filing and payment. The Estate Tax Amnesty Return (BIR Form 2118-EA) is filed and paid from June 15, 2023 until June 14, 2025. It is presented to the RDO with the Acceptance Payment Form (BIR Form No. 0621-EA) and limited documents, and installment payment is allowed within two (2) years from the statutory date of payment without civil penalty and interest.
3. RDO action. Within five (5) working days from receipt of complete documents, the RDO endorses the APF for payment or notifies the taxpayer of any deficiency. After payment, the ETAR and APF with proof of payment are submitted in triplicate, and failure to submit them until June 15, 2025 means non-availment of the amnesty.
4. eCAR issuance. One eCAR is issued per real property, with a separate eCAR for personal properties. It is issued only upon proof of estate settlement, and properties not in the ETAR are excluded unless additional amnesty payment is made within the amnesty period.
5. Immunities. Estates that fully comply, including payment of the amnesty tax, are immune from estate taxes and additions for the period ending May 31, 2022 and prior years, and from related civil, criminal and administrative cases and penalties.
6. Existing issuances continue. Except for the Section 2 amendments, existing revenue issuances on the amnesty continue to apply to the extension, and references to RA No. 11213, as amended by RA No. 11569, also apply to RA No. 11956.

Who is affected

• Executors and administrators of estates
• Legal heirs, transferees and beneficiaries

Deadlines and effectivity

• Filing period: June 15, 2023 until June 14, 2025
• RDO action within five (5) working days from complete documents
• Installment payment within two (2) years from the statutory date of payment