(Hanggang June 2025) ESTATE TAX AMNESTY PINALAWIG

NAGPAALALA ang Bureau of Internal Revenue (BIR) sa publiko sa pinalawig na panahon ng pag-avail ng estate tax amnesty na hanggang June 2025.

Sa isang statement, sinabi ng BIR na ang pagpapalawig ay alinsunod sa Republic Act No. 11956 o ang Estate Tax Amnesty Extension Act, na nag-lapse into law noong Agosto.

Pinalalawig ng batas ang pag-avail ng estate tax amnesty ng dalawang taon. Magugunitang ang Estate Tax Amnesty program, sa ilalim ng Tax Amnesty Law of 2019, ay napaso noong Hunyo 14, 2023.

“With the passage into law of Republic Act No. 11956, the period for availment of Estate Tax Amnesty has been extended until June 14, 2025,” ayon sa BIR.

Para ipatupad ang batas, sinabi ng BIR. na nag-isyu ito ng Revenue Regulations (RR) No. 10-2023, na pinalawig din ang coverage ng Estate Tax Amnesty at isinama ang ari-arian ng mga indibidwal na pumanaw noong o bago ang May 31, 2022, “regardless of whether assessments had been issued or not, provided the estate taxes remained unpaid or had accrued as of the said date.” “The amended regulations also outlines changes to key aspects of the tax amnesty filing and payment process. Per RR No. 10-2023, the Estate Tax Amnesty Return (ETAR) can be filed and paid electronically or manually, by the executor or administrator, legal heirs, transferees, or beneficiaries, within June 15, 2023 until June 14, 2025 at any Authorized Agent Bank (AAB); through Revenue Collection Officer (RCO) of any Revenue District Office (RDO); or authorized tax software providers. Installment payment is also now allowed within two (2) years from the statutory date of its payment without civil penalty and interest,” ayon pa sa BIR.

Tinukoy rin ng ahensiya ang mga kinakailangang dokumento para aa pagproseso ng mga aplikasyon para sa Estate Tax Amnesty, kabilang ang certified true copy nfg Death Certificate, Taxpayer Identification Number (TIN) ng decedent at heirs, at government-issued identification card ng executor/administrator ng estate.

Ang specific requirements para sa real properties (kung mayroon) at personal properties, kung applicable, ay nakasaad din sa regulations, kasama ang iba pang applicable requirements.

“Proof of settlement of the estate, whether judicial or extra-judicial, need not accompany the ETAR if it is not yet available at the time of its filing and payment of taxes, but no electronic Certificate Authorizing Registration (eCAR) shall be issued unless such proof (such as Extra-Judicial Settlement of Estate or copy of the Court Order) is presented and submitted to the concerned RDO. One (1) eCAR shall be issued per real property, including any improvements, if any. For personal properties included in the estate, a separate eCAR will be issued,” sabi pa ng BIR.

Ayon sa BIR, ang mga ari-arian na saklaw ng Estate Tax Amnesty, na ganap na nakatugon sa lahat ng requirements/conditions na itinakda sa regulations, kabilang ang pagbabayad ng Estate Tax Amnesty, “shall be immune from the payment of all Estate Taxes as well as any increments and additions thereto, arising from the failure to pay any and all Estate Taxes for the period ending May 31, 2022 and prior years, and from all appurtenant civil, criminal and administrative cases, and penalties under the 1997 Tax Code, as amended.” “With the issuance of Republic Act No. 11956 and its Implementing Rules and Regulations (RR No. 10-2023), we hope that more citizens will avail of the Estate Tax Amnesty considering that its deadline has been extended until June 14, 2025 and its coverage has been expanded,” sabi ni BIR Commissioner Romeo Lumagui Jr.