Republic of the Philippines 
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HOUSE OF REPRESENTATIVES 
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Quezon City 
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First Regular Session 
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TWENTIETH CONGRESS 
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House Bill No. _________________ 
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Introduced by REP. JESUS MANUEL “BONG” C. SUNTAY 
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EXPLANATORY NOTE 
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The Estate Tax Amnesty, originally introduced under Republic Act No. 11213 and 
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subsequently extended under RA Nos. 11569 and 11956, was a crucial reform intended 
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to help Filipino families access their rightful inheritance and unlock dormant economic 
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assets. However, based on widespread feedback from constituents and affected 
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taxpayers, including former barangay officials and civil society groups, the program’s 
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reach has been constrained by bureaucratic hurdles, insufficient financial capacity 
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among heirs, and overly technical documentation requirements. 
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This bill seeks to not only extend the availment period of the Estate Tax Amnesty within 
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two years from the statutory date, but to also introduce substantive reforms to make the 
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process more accessible, affordable, and humane. It provides for simplified 
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requirements for easier filing of tax returns, installment-based payments without civil 
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penalties and/or interests, and government-funded financial assistance to indigent or 
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even low-income heirs. Additionally, this bill extends amnesty to transfer taxes and 
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certain real property taxes to ease the burden of compliance and expedite asset transfer. 
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Millions of Filipino taxpayers are continuously facing a multitude of issues that hinder 
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their ability to avail of the tax amnesty program – such as whether assessments had 
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been issued or not, if and when their properties are involved in cases pending and 
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awaiting verdict in appropriate courts, and taking into consideration the standard 
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processing time and cut-off for bank transactions. Even owing to the challenges of the 
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pandemic, there are still people who have not been able to avail of the amnesty with the 
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first and even second extension. 
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The timely passage of this measure is crucial, as it will provide much-needed relief to 
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individuals and families facing extraordinary circumstances, protect their family legacy, 
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preserve asset value, and ensure lawful transfer of wealth; all the while supporting the 
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government’s efforts to spur development by incentivizing the regularization of assets. 
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Heeding to their call, this representation offers this bill as an answer and a solution. 
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Under this bill, paying estate taxes would not be such a heavy burden on the Filipino 
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people. By making tax payments as easy and as painless as possible, we will be able to 
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see healthier tax collections, strengthened tax compliance, and additional government 
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revenue collection that is, ultimately, for the benefit of the country. 
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August 4, 2025
8:05 am
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In view of the foregoing, the passage of this bill is earnestly sought. 
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REP. JESUS MANUEL “BONG” C. SUNTAY 
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Republic of the Philippines 
1 
HOUSE OF REPRESENTATIVES 
2 
Quezon City 
3 
4 
First Regular Session 
5 
TWENTIETH CONGRESS 
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7 
House Bill No. _________________ 
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Introduced by REP. JESUS MANUEL “BONG” C. SUNTAY 
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AN ACT EXTENDING AND ENHANCING THE ESTATE TAX AMNESTY, 
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SIMPLIFYING REQUIREMENTS, PROVIDING FOR GOVERNMENT 
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SUPPORT FOR INDIGENT HEIRS, AND FOR OTHER PURPOSES 
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Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
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assembled: 
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SECTION 1. Short Title. – This Act shall be known as the “Expanded Estate Tax 
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Amnesty and Heirs Support Act of 2025.” 
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SECTION 2. Further Amendment to Section 4 of RA 11213, as amended. – 
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Section 4 of Republic Act No. 11213, as amended by RA Nos. 11569 and 11956, is hereby 
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further amended to read: 
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“Section 4. Coverage. – There is hereby granted a general tax amnesty covering the estate 
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of decedents who died on or before December 31, 2023, with or without assessments duly 
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issued therefor, whose estate taxes remain unpaid or have accrued as of such date: 
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Provided, that this amnesty shall not apply to cases under Section 9 of this Act.” 
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SECTION 3. Further Amendment to Section 6 of RA 11213, as amended. – 
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Section 6 is further amended to read: 
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“Section 6. Availment and Requirements. – The executor, administrator, or legal heirs, 
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transferees, or beneficiaries of the estate may file the sworn Estate Tax Amnesty Return 
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from the effectivity of this Act until June 30, 2027, manually or electronically, with any 
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authorized agent bank, Revenue District Office (RDO), or accredited tax software 
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provider. 
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The following requirements shall suffice for availment: 
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A. Minimum Mandatory Documents
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1.
Death certificate or PSA-issued certificate of no record with alternative
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proof of death;
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2. TIN of decedent and heirs;
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3. One valid government-issued ID of transacting party; and
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4. Sworn declaration of heirship in lieu of extrajudicial settlement (for estates
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valued below ₱5 million).
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B. For real property: 
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1. Certified true copy of title(s) or tax declaration (for untitled property); and 
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2. Certificate of No Improvement, if applicable. 
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C. Optional / Supplementary Documents 
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These may be submitted only for issuance of ECAR or if the estate is contested or 
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above ₱10 million in value. 
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In cases of incomplete documents, the Commissioner may accept alternative 
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secondary documents upon affidavit and validation.” 
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SECTION 4. Government Financial Support for Heirs. – The Department of 
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Social Welfare and Development (DSWD) and the Bureau of Local Government Finance 
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(BLGF), in coordination with the Department of Finance (DOF) and Department of 
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Budget and Management (DBM), shall establish a program providing financial assistance 
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and legal aid grants to qualified heirs from indigent and low-income families - to assist 
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with the settlement of estate taxes, the preservation of estate properties, and minimal 
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documentation costs. 
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In support of the government’s estate tax amnesty program and to align with the national 
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government’s objective of giving reasonable tax relief to estates with deficiency taxes, the 
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BLGF and local government units (LGUs) are hereby mandated to grant relief on the 
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imposition of surcharges and interests on tax on transfer of real property ownership, a 
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reduction on the rate of transfer taxes or even exemption if warranted, during the period 
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covered in this Act. This will be implemented through local ordinances duly enacted by 
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the local sanggunians for this purpose. 
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SECTION 5. Extension of Amnesty Coverage. – In addition to estate taxes, this 
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amnesty shall cover: 
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a) Unpaid real property tax penalties related to inherited properties; and 
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b) Transfer tax penalties incurred in good faith due to inability to transfer titles 
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pending estate settlement. 
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All applicable interest, surcharges, and penalties shall be waived upon availment 
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and payment under this Act. 
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SECTION 6. Installment Payment. – Qualified heirs may pay the estate tax due in 
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up to four (4) annual installments without civil penalty or interest, provided the first 
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installment is paid upon filing of the Return. 
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SECTION 7. Implementing Rules and Regulations. – Within sixty (60) days from 
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effectivity, the Secretary of Finance, in consultation with the Bureau of Internal Revenue 
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(BIR), DSWD, and the Union of Local Assessors of the Philippines (ULAP), shall issue the 
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necessary Implementing Rules and Regulations (IRR) for this Act. Failure to issue the 
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IRR shall not affect the validity of this Act. 
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SECTION 8. Repealing Clause. – All laws, executive orders, or regulations 
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inconsistent with this Act are hereby repealed or modified accordingly. 
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SECTION 9. Separability Clause. – If any part or provision of this Act is declared 
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unconstitutional, the other parts not affected shall remain valid and in effect. 
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SECTION 10. Effectivity. – This Act shall take effect fifteen (15) days after publication 
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in the Official Gazette or in two newspapers of general circulation. 
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Approved, 
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