RMC No. 33-2026 — Provides clarification on the filing and payment of Estate Tax under the Estate Tax Amnesty

s BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing in Revenues for Nation-Building Quezon City PILIPINAS BAGONG APR 27 2026

REVENUE MEMORANDUM CIRCULAR NC 033-2026

SUBJECT : Provides Clarification on the Filing and Payment of Estate Tax under the Estate Tax Amnesty

TO :All Internal Revenue Officers, Employees and Others Concerned

This Circular is issued to provide clarification on the filing and payment of estate tax under the estate tax amnesty.

Q1. When is the deadline for the submission of proof of estate seitlement (e.g. Extra Judicial Settlement, copy of Court Order) for those who availed the estate tax amnesty.

Al. There is no deadline to submit the proof of settlement of estate. Non-submission of

such proof on or before the June 16, 2025 deadline for availing the Estate Tax Amnesty does not invalidate the application. However, it is important to note that the proof of settlement is required for the processing and issuance of the eCAR, which is necessary for the transfer of the estate's assets.

Q2. What is the basis in computing the estate tax due for property/ies not declared/included in the previously filed estate tax amnesty return?

A2. The Iaws and regulations applicable at the time of death of the decedent shall be

followed. The applicable tax rate shall be applied to compute the estate tax due only for the undeclared property/ies of the estate.

Please see below sample illustration.

heirs then filed Regular Estate Tax Return and paid the Regular Estate Tax on June 16, 2025 on properties valued at PHP 2,500,000.00 and paid Estate Example: Mr. X, single, died on June 15, 2015. No Regular Estate Tax Return was filed nor any Estate Tax due paid within the period to file and that an additional property with a value of PHP 218,960.00 was not included in the gross estate declared in the Estate Tax Amnesty return. The due on the additional property on July 30, 2025. pay the Regular Estate Tax. The heirs then availed of the estate tax amnesty Tax Amnesty due of PHP 90,000.00. After a few weeks, the heirs discovered

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COMPUTATION DETAILS:

Less: Deductions (Standard Deduction) Taxable Net Estate (originally filed) Taxable Net Estate Tax Additional Property subjected to Estate Tax Amnesty Additional Property subject to Regular Estate Description PHP PHP Regular Estate Tax N/A NA 218,960,00 218,960,00 0.00 PHP PHP Estate Tax Amnesty NA NA 2,500,000.00 1,000,000.00 1,500,000.00

Less: Estate Tax Paid Estate Tax Payable ..property subject to Regular Estate Tax Add: Increments Regular Estate Tax Due Deficiency Estate Tax Due on additionai Estate Tax Amnesty Due 20% (Dec. 16, 2015 -- Dec. 31, 2017) 12% (Jan.1,2018 Jul 30,2025) Compromise 218,960.00 - 200,000.00 = 18,960.00 18,960.00 x 5% 1,500,000.00 x 6% 25% Surcharge PHP PHP PHP N/A 1,000.00 3,435.74 948.00 948.00 388.04 862.70 237.00 0.O0 PHP A NA NA N/A NA N/A 90,000.00 90,000.00

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P 200,000.00 Exp P 200,000.0 500C.00 5 P 20000.

500 20,000 P S00000 S0.0.0 2. 5000,000 135000 2x 5,000,000.0 1,000000 0 5,.00 1000000 10 2x t D

Q3. Is installment payment allowed in the availment of estate amnesty?

L BY: 2:3 3 C 2 7 2026 APR B BO EVN E Re 30 A3. Yes, installment payment may be allowed within two (2) years from the statutory O properties covered by the application but not fully settled under the Estate Tax 3 Amnesty shall be subject to the applicable estate tax laws in effect at the time of the Failure to pay any installment on or before its scheduled due date shall be decedent's death. The estate tax due shall be computed based on the applicable tax installment due within the two (2) year period is equal to the total Estate Tax considered a forfeiture of the estate tax amnesty availment. Consequently, the rates, deducting any payments already made under the amnesty and shall include the corresponding delinquency penalties. EA) to be issued shall be equal to the number of installment payments applied for Installments need not be of equal amounts, provided that the total amount of Amnesty due. date of its payment without civil penalty and interest, subject to prior approval of and approved. Provided that the 1st installment was paid on or before June 16, 2025. the concerned RDO. The number of Acceptance Payment Form (BIR Form No. 0621- Page 2 of 3

Provides Clarification on the Filing and Payment of Estate Tax under the Estate Tax Amnesty RMC No.

Please see below sample illustration.

COMPUTATION DETAILS:

Example: Mr. X, single, died on June 15, 2015. Regular Estate Tax Return period to file and pay the Regular Estate Tax. The heirs then availed of the was filed with basic Estate Tax due of PHP 518,835.00 paid within the estate tax amnesty on June 16, 2025 on properties valued at PHP 2,500,000.00 and with Estate Tax Amnesty due of PHP 150,000.00. The heirs applied for 3 equal installments due every 6 months (June 16, 2025, December 16, 2025, and June 16, 2026). The heirs failed to pay the 2nd installment of the Estate Tax Amnesty due on December 16, 2025. The 2026. Deficiency Regular Estate Tax due was paid with increments on July 30,

Taxable Net Estate applied for Estate Tax Amnesty Additional Property applied for Estate Tax Amnesty "Less: Deductions Estate Tax Amnesty PHP PHP Amount 2,500,000.00 2,500,000.00 0.00

Estate Tax Amnesty Due PHP 150,000,00

Installment not paid on time / unpaid Installments paid on time PHP PHP 100,000.00 50,000.00

Grossed-up Taxable Net Estate (originally filed) due to non-payment on time of 2nd installment Taxable Net Estate Additional Property applied for Estate Tax Amnesty but failed to qualify 518,835.00 - 465,000.00 53,835.00 53,835.00 / 15% = 358,900.00 358,900,00 + 5,000,000.00 Regular Estate Tax PHP PH Amount 7,858,900.00 2,500,000,00 5,358,900,00

Deficiency Regular Estate Tax Due Regular Estate Tax Payabie Add: Increments Regular Estate Tax Due Less: Estate Tax Paid 7,858,900.00 - 5,000,000.00 = 2,858,900.00 12% (Jan 1, 2018 - Jul 30, 2026) 2,858,900.00 x 15% 428,835.00 20% (Dec. 16, 2015 = Dec. 31, 2017) 428,835.00 + 465,000.00 Regular Estate Tax (originatly filed) -- 518,835.00 Estate Tax Amnesty (1s instailment) - 50,000.00 25% Surcharge Compromise PHP PHP PHP 568,835.00 325,000.00 133,027.40 893,835.00 334,758.90 812,786.30 20,000.00 0.0o

give this circular as wide publicity as possible. All internal revenue officials, employees and others concerned are hereby enjoined to

CHARLITO MARTIN R. MENF OZA

Commissioner of Internal Revenue I-3/apmd

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Estate Tax under the Estate Tax Amnesty Provides Clarification on the Filing and Payment of RMC No. GD BUREAU OF INTERNAL REVENLE ERECORDS MANAGEMENTDIVISION APR 2 7 2026 Page 3 of 3

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