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Republic of the Philippines RECEIVED “A
HOUSE OF REPRESENTATIVES V7 JUL 08 Gy

Quezon City, Metro Manila
TWENTIETH CONGRESS
FIRST REGULAR SESSION

1376

HOUSE BILL NO.

Introduced by Representative
ZIAUR-RAHMAN “ZIA” ALONTO ADIONG

EXPLANATORY NOTE

Republic Act No. 11213, or the “Tax Amnesty Act,” as amended by Republic Act No.
11569 and further extended by Republic Act No. 11956, was enacted to grant
taxpayers a one-time opportunity to settle estate tax liabilities through a simplified
and less costly process. This measure has proven beneficial not only in terms of
generating much-needed government revenue but also in unlocking properties that
have long remained unsettled or unproductive due to unresolved estate issues.

However, despite the extensions previously granted, a significant number of Filipino
families, especially in rural and marginalized areas—continue to struggle with
compliance. Bureaucratic hurdles, documentary requirements, lack of access to legal
and financial assistance, and cultural hesitation around estate partition have hindered
the full utilization of the amnesty program. Many heirs remain unaware of the process
or simply cannot complete the necessary requirements within the current timeline,
which is set to expire in 2025.

To provide continued relief to Filipino families and enable them to transfer ownership
of inherited properties without the burden of penalties or surcharges, this bill
proposes to extend the Estate Tax Amnesty period until June 14, 2028. This will give
more families the chance to settle their estate obligations, unlock economic potential
from dormant lands and properties, and encourage lawful property registration and
documentation.

Extending the estate tax amnesty is a matter of both fiscal prudence and social
justice. It is a way for the government to meet the people where they are, offering
support and opportunity in exchange for compliance and transparency. This
legislative measure ensures that more Filipinos are able to comply with the law,
preserve family legacies, and contribute to national development.

In view of the foregoing, the immediate passage of this bill is earnestly sought.



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

TWENTIETH CONGRESS
FIRST REGULAR SESSION

HOUSE BILL NO. 1376

Introduced by Representative
ZIAUR-RAHMAN “ZIA” ALONTO ADIONG

AN ACT
AN ACT FURTHER AMENDING REPUBLIC ACT NO. 11213,
OTHERWISE KNOWN AS THE "TAX AMNESTY ACT", AS AMENDED BY
REPUBLIC ACT NO. 11956, BY EXTENDING THE PERIOD OF
AVAILMENT OF THE ESTATE TAX AMNESTY UNTIL JUNE 14, 2028,
AND FOR OTHER PURPOSES

Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:

Section 1. Section 4 of Republic Act No. 11213, as amended by Republic Act No.
11956, is hereby further amended to read as follows:

"Section 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 May 31, 2022, with or without
assessments duly issued therefor, whose estate taxes have remained
unpaid or have accrued as of May 31, 2022: Provided, however, That
the Estate Tax Amnesty hereby authorized and granted shall not cover
instances enumerated under Section 9 hereof."

Section 2. Section 6 of Republic Act No. 11213, as amended by Republic Act No.
11956, is hereby further amended to read as follows:

"Section 6. Availment of the Estate Tax Amnesty; When and Where to
File and Pay. - The executor or administrator of the estate, or is 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, 2023 until June 14, 2028, file, either electronically or
manually, with any authorized agent bank, Revenue District Office
through Revenue Collection Officer, or authorized tax software provider,
a sworn Estate Tax Amnesty Retum, in such forms as may be prescribed
in the Implementing Rules and Regulations. The payments of the


amnesty tax shall be made, either electronically or manually, at the time
the Return is filed with any authorized agent bank, Revenue District
Office through 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:

"(A) Mandatory requirements:

"(1) Certified true copy of the Death Certificate (DC), or if not available,
the certificate of no record of death from Philippine Statistics Authority
and any valid secondary evidence including, but not limited to, those
issued by any government agency/office sufficient to establish the fact
of death of the decedent;

"(2) Taxpayer Identification Number (TIN) of decedent and heir/s;

"(3) For "claims against the estate" arising from contract of loan,
notarized promissory note, if applicable;

"(4) Proof of the claimed "property previously taxed", if any;
*(5) Proof of the claimed "transfer for public use", if any; and

"(6) At least one (1) government-issued identification card (ID) of the
executor/administrator of the estate, or if there is no executor or
administrator appointed, the heirs, transferees, beneficiaries or
authorized representatives.

"(B) For real property/ies, if any:

"(1) Certified true copy/ies of the transfer/original condominium
certificate/s of title of real property/ies;

"(2) Certified true copy of the tax declaration of real property/ies, if
untitled, including the improvements at the time of death or the
succeeding availalbe tax declaration issued nearest to the time of death
of the decedent, if none is available at the time of death; and

"(3) Where declared property/ies has/have no improvement, Certificate
of No Improvement issued by the assessor's office at the time of death
of the decedent.

"(C) For real property/ies, if applicable:
"(1) Certificate of Deposit/Investment Indebtedness owned by the
decedent alone, or decedent alone, or decedent and the surviving
spouse, or decedent jointly with others;

"(2) Certificate of Registration of vehicle/s and other proofs showing the
correct value of the same;


"(3) Certificate of Stocks;

"(4) Proof of valuation of shares of stock at the time of death; or
"(5) Proof of valuation of other types of personal property.

"(D) Other requirements, if applicable:

"(1) If the person transacting/processing the transfer is the authorized
representative, duly notarized original Special Power of Attorney (SPA)
and/or, if one of the heirs is designated as executor/administrator,
sworn statement;

*(2) If the document is executed abroad, certification from the Philippine
Consulate or Apostille; or

"(3) If zonal value cannot be readily determined from the documents
submitted location plan/vicinity map.

"In the absence of any of the documents required above, the
Commissioner of Internal Revenue may request for alternative
documents, as may be deemed appropriate. 1awphi1

"The application for payment of estate taxes shall be a distinct and
separate process from the application for transfer of properties:
Provided, however, That the proof of settlement of the estate, whether
judicial or extrajudicial, shall only be required by the BIR for the
issuance of the Electronic Certificate Authorizing Registration (ECAR) for
the transfer of properties, and not for purposes of filing and payment of
the estate taxes.

"XXX
Section 3. Section 8 of Republic Act No. 11213, as amended by Republic Act No.
11956, is hereby further amended to read as follows:

"Section 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 May 31, 2022 and prior years, and from all
appurtenant civil, criminal, and administrative cases and penalties
under the National Internal Revenue Code of 1997, as amended.

"™* xx."

Section 4. Payment by Installment. - Payment by installment shall be allowed
within two (2) years from the statutory date for its payment without civil penalty and
interest.cawphil

Section 5. Implementing Rules and Regulations. - 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.


Section 6. Repealing Clause. - All laws, orders, rules and regulations which are
inconsistent with the provisions of this Act are hereby repealed or amended
accordingly.

Section 7. 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,