RR No. 16-2025 — Amending certain provisions of RR No. 6-2019, as amended by RR No. 10-2023 and RR No. 17-2021, to provide extension on the period of submission of documentary requirements for Estate Tax Amnesty availment pursuant to R.A. No. 11956, further amending R.A. No. 111213, otherwise known as the "Tax Amnesty Act", as amended by R.A. No. 11569

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG JUN 2 4 2025

REVENUE REGULATIONS NO. 016 - 2025

SUBJECT Amending Certain Provisions of Revenue Regulations No. 6-

Revenue Regulations No. 17-2021, to Provide Extension on 2019, as amended by Revenue Regulations No. 10-2023 and

the Period of Submission of Documentary Requirements for Estate Tax Amnesty Availment Pursuant to Republic Act No. 11956, Further Amending RA No. 11213, Otherwise Known as the "Tax Amnesty Act", as amended by RA No. 11569

TO : All Internal Revenue Officials, Employees, and Others Concerned

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

Section 2. Amendment -- To provide extension on the period of submission of documentary requirements for availers of the Estate Tax Amnesty under RA No. 11956. Section 9 of RR No. 6-2019, as amended by RR No. 17-2021 and RR No. 10-2023, are hereby further amended as follows:

NO ZsZO VZ NNT } {:b After payment, the duly accomplished and sworn ETAR and APF with proof of XXx

te 3 T submitted to the concerned RDO in triplicate copies. Failure to submit the same until payment, together with the complete documentary requirements, shall be inmediately June 30, 2025 is tantamount to non-availment of the Estate Tax Amnesty and any

payment made may be applied against the total regular estate tax due inclusive o) penalties.

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reason/s in the interest of public service. A corresponding Revenue Memorandum Circular shall be issued setting forth the reason/s for extending the adjusted deadline for the submission, if necessary. Finance, the Commissioner of Internal Revenue is hereby allowed to extend the deadline for the submission of documentary requirements due to force majeure or any other justifiable Section 3. Further Extensions - By virtue of the authority of the Secretary of

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

Section 4. Applicability of Existing Revenue Issuances on Estate Tax Amnesty under 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 amended by RA No. 11569, shall continue to apply to the extension of the period of its availment under the present RA No. 11956. Thus, all reference to RA No. 11213, as amended by RA No. 11569. on those revenue issuances shall also apply to RA No. 11956.

parts thereof which are inconsistent with these Regulations are hereby amended, modified, or repealed accordingly. Section 5. Repealing Clause - All rules and regulations and other revenue issuance or

Section 6. Separability Clause - If any clause, sentence, provision or section of these rules shall be held invalid or unconstitutional, the remaining parts thereof shall not be affected thereby.

Section 7. Effectivity - These regulations shall take effect immediately

RA Secretary of Finance

AUN 2 3 2225 Recommending Approval:

Con ROYE Assioner of Internal Revenue UI, JR. 3UREAU OF INTERNAL REVENU 17J S MANAGEMENT DIVISION

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JUN 2 4 2025

BY AdmiN UNiT-1 E THY: C