RMC No. 40-2025 — Clarification on the submission of proof of settlement of estate pursuant to Revenue Regulations No. 10-2023

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG

Date: 2 4 APR 2025

REVENUE MEMORANDUM CIRCULAR NO. 0 4 0 - 2 0 2 5

SUBJECT :Clarification on the Submission of Proof of Settlement of Estate Pursuant to

Revenue Regulations (RR) No. 10-2023

TO : All Internal Revenue Officers, Employees and Others Concerned

regarding the submission of proof of settlement of the estate, whether judicial or extra-judicial, for purposes of availing of estate tax amnesty. This Circular is hereby issued to clarify the provisions of Section 2 of RR No. 10-2023

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

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. judicial or extra-judicial, is not required to accompany the ETAR at the time of filing and payment of The proof of settlement of the estate (e.g. Extra Judicial Settlement, Court Order), whether

Electronic Certificate Authorizing Registration. However, this proof of settlement shall be required during the processing and issuance of

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

JI,JR Hissioner of Internal Revenue

RECORDS MANAGEMENT DIVISION BUREAU OF INTERNAL REVENUE

APR 2 4 2025

ADMIN UNII-1 TIME: 4:5

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph