TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S. No. 1327
(■2:% Senate
of ttjc ; rrnrp
25 SEP-2 A10 :04
Introduced by SENATOR MARK A. VILLAR
AN ACT
AN ACT FURTHER AMENDING REPUBLIC ACT NO. 11213, OR THE "TAX 
AMNESTY ACT", AS AMENDED BY REPUBLIC ACT NO. 11569 AND REPUBLIC 
ACT NO. 11956, BY EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE 
TAX AMNESTY UNTIL JUNE 14, 2027
EXPLANATORY NOTE
Republic Act No. 11213 or the "Tax Amnesty Act," granted a one-time 
opportunity to settle tax obligations through an estate tax amnesty program that 
extended tax reiiefs to estates with outstanding estate tax liabilities. The law was 
aimed at enhancing revenue administration and coiiection and to make the country's 
tax system more equitable by simplifying tax compliance requirements.1
Recognizing the potential for increased collections and the hardships brought 
upon by the COVID-19 pandemic, the scope of estates was expanded to cover 
decedents who died on or before 31 May 2022, and the period to avail was extended 
until 16 June 2025.
From 2019 up to 2024, around 230,000 estates availed of the estate tax 
amnesty, generating over P11.5 Billion in collections by the Bureau of Internal 
Revenue.2 However, this figure paies in comparison to the more than 2.3 miliion 
recorded deaths by the Philippine Statistics Authority from 2019 to May 2022 alone- 
highlighting the billions in potential revenue left to be collected. Moreover, it has been
1 Analiza G. Berja and Donaldo M. Boo, Tax Implications of Republic Act No. 11213, XXXII.4 NTRCTax 
Research Journal 35 (2020).
2 See BIR 2023 and 2024 Annual Reports <tittps://www.bir.gov.ph/bir-annual-report?q=Bir>.


noted that the estate tax amnesty unlocks assets still registered under unsettled 
estates, enabling their use in commercial or economic activities that would create 
investment, jobs, and taxable transactions.3
Thus, extending the period to avail of the estate tax amnesty for another two 
(2) years, or until 14 June 2027, will generate much-needed revenues, grant relief to 
grieving taxpayers, and even stimulate economic growth.
In view of the foregoing, the urgent passage of this bill is earnestly sought.
r
^—
MARK A. VILLAR
3 A. G. Berja and D. M. Boo, op. cit supra note 1 at 38.
2


TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
Senate
of tiji.' ^i'frfl.irp
SENATE
s. No. 1327
25 SEP-2 AlO :04
Introduced by Senator MARK A. VILLAR
AN ACT
AN ACT FURTHER AMENDING REPUBLIC ACT NO. 11213, OR THE "TAX 
AMNESTY ACT", AS AMENDED BY REPUBLIC ACT NO. 11569 AND REPUBLIC 
ACT NO. 11956, BY EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE 
TAX AMNESTY UNTIL JUNE 14, 2027
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Section 6 of Republic Act No. 11213 or the "Tax Amnesty Act", as
2 
amended by Republic Act No. 11569 and Republic Act No. 11956, is hereby further
3 
amended to read as follows:
4 
"Section 6. Availment of the Estate Tax Amnesty; When and
5 
Where to File and Pay. - The executor or administrator of the estate,
6 
or is there is no executor or administrator appointed, the legal heirs,
7 
transferees or beneficiaries, who wish to avail of the Estate Tax
8 
Amnesty shall within June 15, 2023 until June 14, [202S] 2027, file,
9 
either electronically or manually, with any authorized agent bank,
10 
Revenue District Office through Revenue Collection Officer, or
11 
authorized tax software provider, a sworn Estate Tax Amnesty
12 
Return, in such forms as may be prescribed in the Implementing
13 
Rules and Regulations. The payments of the amnesty tax shall be
14 
made, either electronically or manually, at the time the Return is filed
15 
with any authorized agent bank. Revenue District Office through


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Revenue Collection Officer, or authorized tax software 
provider: Provided, That the appropriate Revenue District Officer 
shall issue and endorse an acceptance payment form, in such form 
as may be prescribed in the Implementing Rules and Regulations of 
this Act for the authorized agent bank, or in the absence thereof, the 
revenue collection agent or authorized tax software provider 
concerned, to accept the tax amnesty payment: Provided, further, 
That for the availment of the estate tax amnesty, the requirements 
to be submitted to the Bureau of Internal Revenue (BIR) by the filers 
of the estate tax amnesty shall be limited to the following:
"x X X."
Sec. 2. Impiementing Ruies and Reguiations. - Within thirty (30) 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.
Sec. 3. Separabiiity Cause. - If any provision of this Act is held unconstitutional 
or invalid, such holding shall not affect other provisions not affected thereby.
Sec. 4. Repeaiing Cause. - All laws, decrees, executive orders, issuances, 
rules, and regulations that are inconsistent with the provisions of this Act are hereby 
repealed or amended accordingly.
Sec. 5. Effectivity. - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in at least two (2) newspapers of general 
circulation.
Approved,