RMC No. 103-2019 — Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019 Digest | Full Text | ETAR | Availment | Deductions | Guidelines

REPUBLIC OF THE PHILIPPINES rEAU OF INTERNAL REVTNUts DEPARTMENT OF F]NANCE ll!'D 4.A" BUREAU OF INTERNAI RE\IENUE r:.CORDS MGT. Quezon City Septen-rber 25,2079 /03-?uq REVENUE MEMORANDUM CIRCULAR NO. SUBJECT : Prescribes the Revised Estate Tax Amrresty Return (ETAR), Certificate of Availment (CA) and Clarification on tl-ie Allowable Deductions from tl.re Gross Estate for Non-Resident Alieirs Pursuant to the Provisions of Estate Tax Am.nesty Untler Title II of Republic Act (RA) No. 17213 or tl-re Tax Amnesty Act, as hnplemented by Revenue Regulatiorrs (RR) No. 6-2019 TO : All Internal Revenue Officers, Employees and Others Concertred This Circular is hereby issued to prescribe the revised ETAR - J"ly 20J 9 Version (Arurex A), also available ir-r tlownloadable iuteractive form thru the BIR \{ebsite' (wrt,w.bir.gov.ph), and to clarify tlre treatment of items of derluctiorls from tl-re gross estate ttf the decedent if r-ro estate tax Leturn has been previously filecl. This is in cousouauce u,itir the provisions of RR No. 2-2003 regarding the special deductions 11amely, Family Home, Starrt'lart1 Deduction and Medical Exper-rse, which should not be includecl among the tiecluctiotrs from the gross estate in computing the share of surviving spollse. Thus, the revisetl rettlrt-t will make it easier for the taxpayer to compute the net taxable estate of the decellent. Furthermore, tl-re revised Certificate of Availment - Versiot-t 2 (Annex B) shall be issuetl bv the concerned Revenue District Offices reflecting the following note: which are incl-ided in tI-re application for estate tax amtrestY, the application pertaining to such properties shall be colrsiclerecl uull and void." Lastly, Amrex "C" of this RMC provides the revised staternent for tlre allow'able tlecluctions froi-n the gross estate of non-resident alietrs uuder letter B of Anllex " A" of RR No. 6-2019, to wit: "starting from July 1.,7939, dedtrctions enunreratecl hereunder shall orrly be allowed if the executor, act-nii-ristr ator, or anyone of the heirs, as the case may be, includes in the return required to be filed, the r,'altie at the tir-rte of r-leath of tl-rat palt of the gross estate, of tlre non-resider-rt alien, situatecl in the Philippir-res." All internal revenue of{icials, employees and others concernetl are hereby enjoir-red to give this circular as wide publicity as possible. l-3lapnrd -ffiCAESAR R. DULAY Conrr.r.rissiorrer of Irrternal Revetrue 029 3 3 2