RR No. 10-2023 — Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569 (Published in Manila Bulletin on September 12, 2023)

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTEBNAIPREVENUE DEPARTMENT OF FINANCE

$EP.B 2023

REVENUE REGULATIONS NO. /0: 20.3 3

SUBJECT: Amending Certain Provisions of Revenue Regulations No. 6-2019, as amended to Implement the Extension on the Period of Availment of the Estate Tax-i Otherwise Known as the "Tax Amnesty Act", as amended by RA No. 11569 Amnesty Pursuant to Republic Act No. 11956, Further Amending RA No. 11213.

TO: All Internal Revenue Officers and Others Concerned

Code of 1997 (Tax Code), as amended, in relation to Section 4 of Republic Act (RA) No. 11213, extension on the period of availment of the Estate Tax Amnesty provided for in RA No. 11956 by amending certain provisions of Revenue Regulations (RR) No. 6-2019, as amended. as amended by RA No. 11569, these Regulations are hereby promulgated to implement the Section 1. Scope -- Pursuant to Sections 244 and 245 of the National Internal Revenue

No. 17-2021, are hereby amended as follows: Section 2. Amendment - Section 2, 9, 13, and 16 of RR No. 6-2019, as amended' by RR

whose estate taxes have remained unpaid or have accrued as of May 31, 2022. died on or before May 31, 2022, with or without assessments duly issued therefor, "Section 2. Coverage - The estate tax aminesty shall cover the estate of decedents who

2118-EA) and Payment of Estate Tax Due. "Section 9. Time and Place of Filing Estate Tax Amnesty Return (BIR Forin

authorized agent bank, through revenue collection officer of any Revenue District Office No. 2118-EA) (Annex B) shall be filed and paid, either electronically or manually, by of the Estate Tax Amnesty within June 15,_2023 until June 14, 2025 with any For purposes of these Regulations, the Estate Tax Amnesty Return (ETAR) (BIR Fornt (RDO) or authorized tax software provider as defined in Revenue Meniorandum Order (RMO) No. 8-2019.1 the executor or administrator, legal heirs, transferees or beneficiaries, who wish to avai

presented to the concerned RDO. (APF-BIR Forn No. 0621-EA) (Annex C) and the complete documents shall be The duly acconiplished and sworn ETAR, together with the Acceptance Payment Form

The documents to be submitted shall be limited to the following: A. Mandatory Requirements: I Certified True Copy of the Death Certificate (DC)_or if not available the by any government agency/office sufficient to establish the fact of death of Certificate of No Record of Death froni the Philippine Statistics Authority and amy valid secondarevidence including but not limited to those issued the decedent:

1 An individual or organization whose business is to render electronic tax filing services to taxpayer-clients by offering third-party solutions, that is, an electronic tax return filing and/or payment solution that will generate the tax returns required and specified by the BIR. BUREAUOF INTERNAL REVENUE ciiN SEP 08"2023 AF&7DM Page 1 of 4

COKONR

Records Mgt. division CC

3 ? Taxpauer Identification Nuniber (TIN) of decedent and heir/s; For "Claims Against the Estate" arising from contract of loan, notarized

6 M Proof of the claimed "Property Previously Taxed", if anu Proof of the claimed "Transfer for Public Use",_ if any; and promissory/ note, if applicable At least one (l) government issued identification_card (ID) of the

administrator appointed, the heirs, transferees, heneficiaries or authorized Executor/Administrator of...the. Estate, or if there is no executor or

representative.

B. For Real Propertu/ies, if any 3. I V Certified true copy/ies of the transfer/original condominium certificates of title of real propertu/ies; Certified true copy of the tax declaration of real propertu/ies, if untitled. tax declaration issued nearest to the time of death of the decedent, if none is Certificate of No Improvement issued by the assessor's office at the time of including the iniprovements at the time of death or the succeeding available available at the time of death; and death of the decedent if applicable

C For Personal Propertu/ies, if applicable

I Certificate of Deposit/Invesiment/Indebtedness owned bu the decedent alone

2 Certificate of Registration of vehicle/s and other proofs showing the correct or decedent and the surviving spouse, or decedent jointly with other:

3 value of the same: Certificate of Stocks;

5 A Proof of valuation of other types of personal property Proof of valuation of shares of stock at the time of death; or

D. Other Requirements, if applicable 2 Duly notarized original Special Power of Attorneu (SPA), if the person Certification from the Philippine Consulate or Apostille, if the document is transacting/processing the transfer is the authiorized representative or one of the heirs, designated as executor/ Adniinistrator;

executed abroud; or 3 Location Plan/vicinity map if the zonal value is not readily available.

Commissioner may request for alternative documents, as may be deenied appropriate. Provided. however, that in the absence of the abovementioned documents, the

RDO shall either endorse the APF for payment of the estate amnesty tax with the AAB, RCO or authorized tax software provider. Within five (5) working days from the receipt of complete documents, the concerned Authorized Agent Banks (AABs), Revenue Collection Officers (RCOs), or authorized tax software provider, or shall notify the taxpayer in case there is any deficiency in the application. Only the duly endorsed APF shiall be presented to and received by the

the ETAR if it is not yet available at the tinie of its filing and payment of taxes, but no electronic Certificate Authorizing Registration (eCAR) shall be issued unless such proof is presented and submitted to the concerned RDO. Proof of settlement of the estate, whether judicial or extra-judicial, need not accompany

BUREAU OF INTERNAL REVENUE records mgt. division UJGJ SEP 08 2023 DRONA LNYYYN Da I1 Page 2 of 4

After payment, the duly acconiplished and sworn ETAR and APF with proof of payment made may be applied against the total regular estate tax due inclusive of payment, together with the complete documentary requirenients, shall be inimediately submitted to the concerned RDO in triplicate copies. Failure to submit the same until June 15, 2025 is tantamount to non-availment of the Estate Tax Amnesty and any

penalties.

payment without civil penalty and interest." Installment payment shall be allowed within two (2) years froni the statutory date of its

personal properties included in the estate, a separate eCAR shall be issued. improvements, if any, covered by Original Certificate of Title/Transfer Certificate of (eCAR). - One (1) eCAR shall be issued per real property, including the Title/ Condoninium Certificate of Title or Tax Declaration for untitled properties. For "Section 13. Issuance of Electronic Certificate Authorizing Registration

settlement [e.g. Extra-Judicial Settlement of Estate (EJS), Copy of Court Order]. the amnesty period. Otherwise, the additional estate tax to be paid for the applicable estate tax rate including interests and penalties." The eCAR shall only be issued upon submission of the proof of estate filed, the particular properties shall likewise be excluded from the eCAR, unless additional estate tax amnesty payment.shall be made if the submission is within additional properties indicated in the EJS or Court Order shall be subject to In the event that these documents include properties not indicated in the ETAR

Estates covered by Estate Tax Amnesty, which have fully comiplied with all the administrative cases, and penalties under the 1997 Tax Code, as amiended." May_31,_2022 and prior years, and from all appurtenant civil, criminal and conditions set forth hereof, including the paynient of estate tax aninesty, shall be immune froni 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 "Section 16. Immunities and Privileges of Availing Estate Tax Amnesty.

amended by RA No. i1569, shall continue to apply to the extension of the period of its RA No. 11213 - Except for the amendments made in Section 2 hereof, the provisions of existing revenue issuances to implement and to clarify the Estate Tax Amnesty under RA No. 11213, as RA No. 11569, on those revenue issuances shall also apply to RA No. 11956. availment under the present RA No. 11956. Thus, all reference to RA No. 11213, as amended by Section 3. Applicability of Existing Revenue Issuances on Estate Tax Amnesty under

parts thereof which are inconsistent with these Regulations are hereby amended, modified, or repealed accordingly. Section 4. Repealing Clause -- All rules and regulations and other revenue issuance or

thereby. rules shall be held invalid or unconstitutional, the remaining parts thereof shall not be affected Section 5. Separability Clause. - If any clause, sentence, provision or section of these

BUREAU OF INTERNAL REVENUE RECOrdS MGt. DIVISION dnTiit SEP 0 8 2023 MARAMp 44 TP T Page 3 of 4

publication in the newspaper of general circulation or Official Gazette. Section 7. Effectivity. - These regulations shall take effect immediately from date of its

C( BENJAMIN E. DIOKNO Secretary of.Finance

Recommending Approval: SEP 35 2023

Comnissioner of Internal Revenue ROMF 013123 LUMAGUH JR

I3

BUREAU OF TNTERNAL REVENUE RECORDS MGT. DIVISION GOU NFIIYND CONDNA SEP 08 2023 fq1po H

Page 4 of 4