What is the estate tax amnesty?

It is a program that allows eligible persons to file an estate tax return and pay the tax without penalty or interest within the prescribed period.

Who can apply for the estate tax amnesty?

The executor or administrator of the estate, or if none, the legal heirs, transferees or beneficiaries of the decedent may apply.

What is the deadline to file and pay the estate tax amnesty?

The deadline is from June 15, 2021 until June 24, 2023.

Where must I file the Estate Tax Amnesty Return?

File it with the Revenue District Office that has jurisdiction over the decedent’s last residence; for nonresident decedents, file at RDO No. 39 or another RDO as indicated in the rules.

Do I have to pay the tax when I file the return?

Yes, the amnesty tax must be paid at the time the return is filed.

Will availing the amnesty mean I admit any liability?

No. Availing the amnesty and receiving the acceptance payment form does not imply any admission of criminal, civil, or administrative liability.

When will the implementing rules be issued?

The Secretary of Finance, in coordination with the Commissioner of Internal Revenue, must issue the rules within 60 days from the law’s effectivity.

When does this law take effect?

It takes effect 15 days after its publication in the Official Gazette or in two newspapers of general circulation.

RA 11569 - Estate Tax Amnesty Extension (2021)

Philippine lawLegal status not independently verified

In brief

AI summary. Verify against the source below.

RA 11569 extends the estate tax amnesty period, allowing eligible persons to file a return and pay the tax within the new deadline, and sets rules for filing, payment, and the issuance of acceptance forms.

Who it affects: It applies to executors, administrators, legal heirs, transferees or beneficiaries of a decedent’s estate who wish to avail of the estate tax amnesty.

Key provisions

Extended filing deadline. The estate tax amnesty can be availed from June 15, 2021 until June 24, 2023. [Sec. 1]
Who may apply. The executor or administrator of the estate, or if none is appointed, the legal heirs, transferees or beneficiaries, may apply for the amnesty. [Sec. 1]
Where to file the return. The return must be filed with the Revenue District Office (RDO) of the Bureau of Internal Revenue that has jurisdiction over the decedent’s last residence; for nonresident decedents, filing is at RDO No. 39 or another RDO as specified in the implementing rules. [Sec. 1]
Payment at filing. The amnesty tax must be paid at the time the Estate Tax Amnesty Return is filed. [Sec. 1]
Acceptance Payment Form. The appropriate RDO will issue an acceptance payment form, which may be processed through an authorized agent bank or, if none, through the revenue collection agent or municipal treasurer. [Sec. 1]
No admission of liability. Availing the estate tax amnesty and receiving the acceptance payment form does not constitute an admission of any criminal, civil, or administrative liability. [Sec. 1]
Implementing Rules and Regulations. Within 60 days from the law’s effectivity, the Secretary of Finance, together with the Commissioner of Internal Revenue, must issue the rules needed to implement the act. [Sec. 2]
Repealing clause. Any existing laws, orders, rules or regulations that conflict with this act are repealed or amended accordingly. [Sec. 3]
Effectivity. The act becomes effective 15 days after its publication in the Official Gazette or in two newspapers of general circulation. [Sec. 4]

Common questions

What is the estate tax amnesty?: It is a program that allows eligible persons to file an estate tax return and pay the tax without penalty or interest within the prescribed period. [Sec. 1]
Who can apply for the estate tax amnesty?: The executor or administrator of the estate, or if none, the legal heirs, transferees or beneficiaries of the decedent may apply. [Sec. 1]
What is the deadline to file and pay the estate tax amnesty?: The deadline is from June 15, 2021 until June 24, 2023. [Sec. 1]
Where must I file the Estate Tax Amnesty Return?: File it with the Revenue District Office that has jurisdiction over the decedent’s last residence; for nonresident decedents, file at RDO No. 39 or another RDO as indicated in the rules. [Sec. 1]
Do I have to pay the tax when I file the return?: Yes, the amnesty tax must be paid at the time the return is filed. [Sec. 1]
Will availing the amnesty mean I admit any liability?: No. Availing the amnesty and receiving the acceptance payment form does not imply any admission of criminal, civil, or administrative liability. [Sec. 1]
When will the implementing rules be issued?: The Secretary of Finance, in coordination with the Commissioner of Internal Revenue, must issue the rules within 60 days from the law’s effectivity. [Sec. 2]
When does this law take effect?: It takes effect 15 days after its publication in the Official Gazette or in two newspapers of general circulation. [Sec. 4]

Eighteenth Congress
Second Regular Session

Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand twenty.

[ REPUBLIC ACT NO. 11569, June 30, 2021 ]

AN ACT EXTENDING THE ESTATE TAX AMNESTY AND FOR OTHER PURPOSES, AMENDING SECTION 6 OF REPUBLIC ACT NO. 11213, OTHERWISE KNOWN AS THE "TAX AMNESTY ACT"

Section 1. Section 6 of Republic Act No. 11213 is hereby amended to read as follows:

"Section 6. Availment of the Estate Tax Amnesty; When and Where to File and Pay. - The executor or administrator of the estate, or if there is no executor or administrator appointed, the legal heirs, transferees or beneficiaries, who wish to avail of the Estate Tax Amnesty shall, within June 15, 2021 until June 24, 2023, file with the Revenue District Office of the Bureau of Internal Revenue, which has jurisdiction over the last residence of the decedent, a sworn Estate Tax Amnesty Return, in such forms as may be prescribed in the Implementing Rules and Regulations. The payment of the amnesty tax shall be made at the time the Return is filed: Provided, That for nonresident decedents, the Estate Tax Amnesty Return shall be filed and the corresponding amnesty tax be paid at Revenue District Office No. 39, or any other Revenue District Office which shall be indicated in the Implementing Rules and Regulations;

"Provided, further, That the appropriate Revenue District Office shall issue and endorse an acceptance payment form, in such form as may be prescribed in the Implementing Rules and Regulations of this Act for the authorized agent bank, or in the absence thereof, the revenue collection agent or municipal treasurer concerned, to accept the tax amnesty payment;

"Provided, finally, That the availment of the Estate Tax Amnesty and the issuance of the corresponding Acceptance Payment Form do not imply any admission of criminal, civil or administrative liability on the part of the availing estate."

Section 2. Implementing Rules and Regulations. - Within sixty (60) days from its effectivity, the Secretary of Finance shall, in coordination with the Commissioner of Internal Revenue, issue the necessary rules and regulations for the effective implementation of this Act.Ꮮαwρhi৷

Section 3. Repealing Clause. - All laws, orders, rules and regulations which are inconsistent with the provisions of this Act are hereby repealed or amended accordingly.

Section 4. Effectivity. - This Act shall take effect fifteen (15) days after its publication in the Official Gazette or in two (2) newspapers of general circulation.

Approved,

(SGD.) LORD ALLAN JAY Q. VELASCO
Speaker of the House

(SGD.) VICENTE C. SOTTO III
President of the Senate of Representatives

This Act was passed by the Senate of the Philippines as Senate Bill No. 2208 on May 24, 2021 and adopted by the House of Representatives as an amendment to House Bill No. 7068 on May 24, 2021.

(SGD.) MARK LLANDRO L. MENDOZA
Secretary General House of Representatives

(SGD.) MYRA MARIE D. VILLARICA
Secretary of the Senate

Approved: JUN 30 2021

(SGD.) RODRIGO ROA DUTERTE
President of the Philippines