RR No. 17-2021 — Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act) (Published in Philippine Star on August 4, 2021) Digest | Full Text | Form 2118-EA | 2118-EA Guide | Form 0621-EA | Annex D

AUG 03 20210 BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

JUL 2 6 2021

REVENUE REGULATIONS NO. 1M-2021

SUBJECT:Amending Certain Provisions of Revenue Regulations No. 6-2019 to Implement the Extension of the Estate Tax Amnesty Pursuant to Republic Act (RA) No. 11569, Which Amended RA No. 11213, Otherwise Known as the "Tax Amnesty Act"

TO: All Internal Revenue Officers and Others Concerned

in relation to Section 2 of Republic Act (RA) No. 11569, amending RA No.11213, these Regulations are hereby promulgated to implement the extension of the Estate Tax Amnesty particularly on the period of its availment. provided for in the Act by amending certain provision of Revenue Regulations (RR) No. 6-2019 Section 1. Scope - Pursuant to Sections 244 and 245 of the 1997 Tax Code, as amended

follows: Section 2. Amendment -Section 9,12 and 13 of RR No.6-2019 are hereby amended as

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

provisions notwithstanding, the Commissioner of Internal Revenue may exercise his power to allow a different venue/place for the filing of tax shall be filed with RDO No. 39- South Quezon City. The foregoing returns. administrator in the Philippines, the ETAR shall be filed with the RDO the executor/administrator's legal residence. In the case of a non-resident decedent with no executor or administrator in the Philippines, the ETAR District Office (RDO) having jurisdiction over the last residence of the decedent. In the case of a non-resident decedent, with executor or where such executor/administrator is registered or if not yet registered, at the Estate Tax Amnesty not later than June 14, 2023 with the Revenue administrator, legal heirs, transferees or beneficiaries, who wish to avail of (ETAR) (BIR Form No. 2118-EA) (Annex B) shall be filed by the executor or For purposes of these Regulations, the Estate Tax Amnesty Return

concerned RDO. Within five (5) working days from the receipt of received by the AXB or RCO. complete documents as enumerated in the ETAR, shall be presented to the the estate aimnesty tax with the Authorized Agent Banks (AABs) or Revenue Collection Officers (RCOs) or shall notify the taxpayer of any deficiency in the application. Only the duly endorsed APF shall be presented to and documents, the concerned RDO shall either endorse the APF for payment of Acceptance Payment Form (APF-BIR Form No. 0621-EA) (Annex C) and The duly accomplished and sworn ETAR, together with the

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need not accompany the ETAR if it is not yet available at the time of its filing, 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.

Estate Tax Amnesty and any payment made may be applied against the total regular estate tax due inclusive of penalties. proof of payment, together with the complete documentary requirements, shall be immediately submitted to the RDO in triplicate copies. Failure to submit the same until June 14, 2023 is tantamount to non-availment of the After payment, the duly accomplished and sworn ETAR and APF with

concerned RDO within fifteen (15) calendar days from the receipt of the application for estate tax amnesty, together with duly validated APF or proof of payment and complete documentary requirements enumerated in revised BIR Form No. 2118-EA." Availment of the Estate Tax Amnesty (Annex D) shall be issued by the "Section 12. Issuance of Certificate of Availment -The Certificate of

shall be issued per real property, including the improvements, if any, covered by Original Certificate of Title/Transfer Certificate of Title/ For personal properties included in the estate,a separate eCAR shall be issued. (1) eCAR for all properties covered by a single transaction, one (1) eCAR Condominium Certificate of Title or Tax Declaration for untitled properties. (eCAR).- Until such time that the eCAR system is capable of generating one "Section 13. Issuance of Electronic Certificate Authorizing Registration

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

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 shall continue to apply to the extension of the period of its availment under the present RA No. 11569. Thus, all reference to RA No.11213 on those revenue issuances shall also apply to RA No. 11569. 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

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

date of its publication in the newspaper of general circulation or Official Gazette. Section 6. Effectivity. - These regulations shall take effect within fifteen (15) days from

CARLOS G. DOMINGUE Secretary of Finance

JUL 2 7 2321 Recommending Approval:

1eesa1wa

Commissioner of Internal Revenue CAESAR R. DULAY M 044170 BUKEAUOFINIERNALKEVENUE

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