TAX REMINDER: “ESTATE TAX AMNESTY”

Time of Filing and Payment of Estate Tax Amnesty Return (ETAR): On or before 14 June 2025. (Since the Jue 14, 2025 falls on a Saturday, the filing and payment deadline is move to the next working day, which is Monday, June 16, 2025)

Manner of Filing and Payment of ETAR: Either electronically or manually with any authorized agent bank, through revenue collection officer of any Revenue District Office (RDO) or authorized tax software provider as defined in Revenue Memorandum Order (RMO) No. 8-2019.

Mandatory Requirements: Kindly see attached Revenue Regulation (RR) No. 10-2023 for the requirements.

OTHER BIR ISSUANCES IN RELATION TO ESTATE TAX AMNESTY:

Revenue Memorandum Circular No. 40-2025: Clarification on the Submission of Proof of Settlement of Estate Pursuant to Revenue Regulations (RR) No. 10-2023
Dated: 40 April 2025

The documents required for the availment of the estate tax amnesty are the ETAR — BIR Form No. 2118-EA, the Acceptance Payment Form — BIR Form No. 0621-EA, and the complete documentary requirements as prescribed under RR No. 10-2023.

The proof of settlement of the estate (e.g., Extra Judicial Settlement, Court Order), whether judicial or extra-judicial, is not required to accompany the ETAR at the time of filing and payment of taxes if it is not yet available. Accordingly, the non-submission of such proof on or before June 14, 2025 shall not invalidate the application for estate tax amnesty.

However, this proof of settlement shall be required during the processing and issuance of Electronic Certificate Authorizing Registration (eCAR).
A copy of the said Revenue Memorandum Circular is attached herein (Revenue Memorandum Circular No. 40-2025).

Bank Bulletin No. 2025-05: “Extension of Banking Hours up to 5:00PM for the Period June 4-16, 2025 Relative to the Estate Tax Amnesty Deadline
Dated: 4 June 2025

All Authorized Agent Banks (AABs) are hereby advised to accept tax payments and extend banking hours until 5:00PM starting June4 up to June 16, 2025, in view of the anticipated increase in the number of taxpayers in relation to the upcoming estate Tax Amnesty Deadline on June 14, 2025.
A copy of the said Bank Bulletin is attached herein (Bank Bulletin No. 2025-5).