Republic of the Philippines 
House of Representatives 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
House Bill No. 3970
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Introduced by HON. MONIQUE YAZMIN MARIA Q. LAGDAMEO 
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Explanatory Note 
On February 14, 2019, Republic Act (R.A.) No. 11213 also known as the “Tax Amnesty Act” 
was signed into law, granting taxpayers a one-time opportunity to settle tax obligations 
through an estate tax amnesty program. It accorded tax reliefs to estates with deficiency 
estate taxes. However, many taxpayers failed to capitalize on the estate tax amnesty program 
because of the COVID-19 pandemic which severely restricted the movement of people, 
goods, services, and resources across all sectors of the country. 
On June 30, 2021, in view of the adverse effects of the COVID-19 pandemic 
which caused tremendous disruptions not only to the economy, resulting in the closure of 
businesses and loss of jobs, but also to society in general, bringing about unquantifiable 
toll on human lives and human health, R.A. 11213 was amended by R.A. 11569. This 
amendatory legislation provided for a two-year extension within which to avail of the estate 
tax amnesty from June 15, 2021 to June 14, 2023. On August 5, 2023, the amnesty was again 
extended from June 15, 2023 to June 14, 2025 under R.A. 11956 in consideration of the 
predicament still affecting the entire country. 
Notably, 
as 
originally 
intentioned, 
the 
Tax 
Amnesty 
Act 
and 
its 
subsequent amendments enhanced revenue administration and collection, generating 
revenue collection windfall to the government. The Bureau of Internal Revenue (BIR) 
managed to collect several billions in pesos from the estate tax amnesty. 
Nevertheless, while the state of the COVID-19 pandemic as a public health 
emergency was finally lifted on July 22, 2023 by President Ferdinand “Bongbong” 
Romualdez Marcos Jr., its residual effects are still being felt across the whole spectrum of 
Philippine society. The situation has become even more challenging by economic inflation, 
which has begun to cool down only recently, and by the unpredictable global economic and 
geopolitical developments. 
August 26, 2025
8:00 am


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This proposed legislative measure thus seeks the extension of the period of availment 
of the estate tax amnesty for another five years, further amending for the purpose R.A. 11213 
as amended by R.A. 11569 and R.A. 11956 to provide more than enough time for the concerned 
taxpayers to comply with the requirements to avail of the estate tax amnesty and to support the 
BIR in its revenue administration and collection. Under this proposal, however, the reckoning 
of the estate tax amnesty is adjusted to the period ending July 22, 2023 (the day of the lifting 
of the COVID-19 pandemic as a public health emergency) in order for the executor or 
administrator of the estate, the legal heirs, transferees or beneficiaries, as the case maybe, to 
settle the unpaid estate taxes of the decedents who died on or before such date.  
In view of the foregoing, the immediate passage of this bill is earnestly sought. 
HON. MONIQUE YAZMIN MARIA Q. LAGDAMEO 
Makati City, First Legislative District 


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AN ACT 
EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE TAX AMNESTY 
UNTIL JUNE 14, 2030, FURTHER AMENDING REPUBLIC ACT NO. 11213, 
OTHERWISE KNOWN AS THE “TAX AMNESTY ACT” AS AMENDED BY 
REPUBLIC ACT NOS. 11569 AND 11956, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. Section 4 of Republic Act No. 11213, as amended by Republic Act Nos. 
11569 and 11956, is hereby further amended to read as follows: 
“Sec. 4. Coverage. - There is hereby authorized and granted a tax amnesty, 
hereinafter called Estate Tax Amnesty, which shall cover the estate of 
decedents who died on or before July 22, 2023, with or without assessments 
duly issued therefor, whose estate taxes have remained unpaid or have 
accrued as of July 22, 2023: Provided, however, That the Estate Tax 
Amnesty hereby authorized and granted shall not cover instances 
enumerated under Section 9 hereof.” 


 
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SEC. 2. Section 6 of Republic Act No. 11213, as amended by Republic Act Nos. 11569 
and 11956, is hereby further amended to read as follows: 
 
“Sec. 6. Availment of the Estate Tax Amnesty; When and Where to File and 
Pay. -  The executor or administrator of the estate, or if there is no executor 
or administrator appointed, the legal heirs, transferees or beneficiaries, who 
wish to avail of the Estate Tax Amnesty shall, within June 15, 2025 until 
June 14, 2030, file, either electronically or manually, with any authorized 
agent bank, Revenue District Office through the Revenue Collection Officer, 
or authorized tax software provider, a sworn Estate Tax Amnesty Return, in 
such forms as may be prescribed in the Implementing Rules and Regulations. 
x x x”   
 
SEC. 3. Section 8 of Republic Act No. 11213, as amended by Republic Act Nos. 11569 
and 11956, is hereby further amended to read as follows: 
 
“Sec. 8. Immunities and Privileges. - Estates covered by the Estate Tax 
Amnesty, which have fully complied with all the conditions set forth in this 
Act, including the payment of the estate amnesty tax shall be immune from 
the payment of all estate taxes, as well as any increments and additions 
thereto, arising from the failure to pay any and all estate taxes for the period 
ending July 22, 2023 and prior years, and from all appurtenant civil, criminal, 
and administrative cases and penalties under the National Internal Revenue 
Code, of 1997, as amended. x x x” 
 
SEC. 4. Implementing Rules and Regulations. – Within sixty (60) days from its 
effectivity, the Secretary of Finance shall, in coordination with the Commissioner of 
Internal Revenue, issue the necessary rules and regulations for the effective 
implementation of this Act. Failure to promulgate the rules and regulations shall not 
prevent the implementation of this Act upon its effectivity. 
 


 
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SEC. 5. Repealing Clause. — All laws, orders, rules and regulations which are 
inconsistent with the provisions of this Act are hereby repealed or amended 
accordingly. 
 
SEC. 6. Effectivity. — This Act shall take effect fifteen (15) days after its publication 
in the Official Gazette or in two (2) newspapers of general circulation. 
 
Approved,