Summary
RR No. 16-2025 amends RR No. 6-2019, as amended by RR No. 10-2023 and RR No. 17-2021, to extend the period for submitting documents for Estate Tax Amnesty availment under RA No. 11956.
Key points
- Amended Section 9. After payment, the sworn ETAR and APF with proof of payment and complete documents are submitted to the concerned RDO in triplicate copies. Failure to submit them until June 30, 2025 means non-availment of the amnesty, and any payment may be applied against the regular estate tax due, including penalties.
- Further extension. By authority of the Secretary of Finance, the Commissioner may extend the submission deadline for force majeure or other justifiable reasons in the interest of public service. A Revenue Memorandum Circular will state the reasons, if needed.
- Existing issuances still apply. Except for the Section 2 amendments, existing issuances on the Estate Tax Amnesty under RA No. 11213, as amended by RA No. 11569, continue to apply. References to those laws also apply to RA No. 11956.
Who is affected
- Availers of the Estate Tax Amnesty under RA No. 11956
Deadlines and effectivity
- Document submission deadline: June 30, 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.