Summary
RMC No. 33-2026 clarifies the filing and payment of Estate Tax under the Estate Tax Amnesty.
Key points
- Proof of settlement. There is no deadline to submit proof of settlement of the estate. Not submitting it by the June 16, 2025 deadline for availing the amnesty does not invalidate the application, but it is required to process and issue the eCAR needed to transfer the estate’s assets.
- Undeclared properties. For properties not declared in the earlier amnesty return, the laws and regulations at the time of the decedent’s death apply, and the applicable rate is applied only to the undeclared properties.
- Installment payment. Installments are allowed within two (2) years from the statutory payment date without civil penalty and interest, with prior approval of the RDO. One Acceptance Payment Form (BIR Form No. 0621-EA) is issued per approved installment, provided the 1st installment was paid on or before June 16, 2025. Installments may be unequal if they total the Estate Tax Amnesty due within the two years.
- Missed installment. Failing to pay any installment on its due date forfeits the amnesty availment. Unsettled properties become subject to the Estate Tax laws in effect at the decedent’s death, computed less payments already made under the amnesty plus delinquency penalties.
Who is affected
- Estates availing of the Estate Tax Amnesty
Deadlines and effectivity
- Amnesty availment deadline: June 16, 2025
- Installment period: within two (2) years from the statutory payment date
- 1st installment due on or before June 16, 2025
- Issued: April 27, 2026
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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