Summary
RMC No. 40-2025 clarifies submission of proof of settlement of the estate for availing the Estate Tax Amnesty under Section 2 of RR No. 10-2023.
CollapseExpand
Key points
- Documents required. These are the Estate Tax Amnesty Return (ETAR), BIR Form No. 2118-EA, the Acceptance Payment Form, BIR Form No. 0621-EA, and the complete documentary requirements under RR No. 10-2023.
- Proof of settlement. Proof of settlement of the estate, such as an Extra Judicial Settlement or Court Order, need not accompany the ETAR at filing and payment if not yet available. Not submitting it on or before June 14, 2025 does not invalidate the application.
- When it is required. The proof of settlement is required during the processing and issuance of the Electronic Certificate Authorizing Registration.
Who is affected
- Estates availing of the Estate Tax Amnesty
Deadlines and effectivity
- Proof of settlement not required at filing if unavailable
- June 14, 2025: non-submission by this date does not invalidate the application
- Issued April 24, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.