NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
Ornate
of tl)P ^' n.
23 MAY 10 P 2 :19
SENATE
Introduced by Senator Maria Lourdes Nancy S. Binay
AN ACT
EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE TAX 
AMNESTY, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 
11213, AS AMENDED, OTHERWISE KNOWN AS THE "TAX AMNESTY 
ACT"
EXPLANATORY NOTE
Republic Act (RA) No. 11213, otherwise known as the "Tax Amnesty Act", was 
enacted to enhance revenue administration and collection in our country, and make 
the country's tax system more equitable by simplifying tax compliance requirements. 
The law offered taxpayers an opportunity to settle their tax obligations and provided 
reliefs to estates with outstanding tax estate liabilities. Under Section 4 of the said law, 
estate tax amnesty covers the estate of the decedents who died on or before December 
31, 2017, with or without assessments duly issued, and whose estate taxes have 
remained unpaid or have accrued as of December 31, 2017.
If all conditions of the law have been complied with. Section 5 of RA 11213 
provides the taxpayers privileges and immunity from the payment of estate taxes, as 
well as Increments and additions thereto, and from all appurtenant civil, criminal, and 
administrative cases and penalties under the National Internal Revenue Code of 1997.
RA 11213 primarily provided a two-year period for the taxpayers to avail of the 
amnesty, which period was supposed to end on June 15, 2021. However, due to the 
COVID-19 pandemic, RA 11213 was amended by Republic Act 11569, otherwise known 
as "An Act Extending the Estate Tax Amnesty and For Other Purposes, Amending 
Section 6 of Republic Act No. 11213, Otherwise Known as the "Tax Amnesty Act", to 
extend the estate tax amnesty period from June 15, 2021 until June 14, 2023.


While the country is heading towards its recovery from the devastating impacts 
of the COVID-19 pandemic, many taxpayers are still struggling and facing financial 
difficulties and have not yet totally recovered. For this purpose, to help alleviate the 
burden of the those who are greatly affected, there is a need to further extend the 
period of the estate tax amnesty for another two (2) years.
In view of the foregoing, the immediate passage of this bill is earnestly sought.
MARIA LOURDES NANCY S. BINAY


NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
of tl)e 0tfi i’tan
23 HAY 10 P2:19
SENATE
Introduced by Senator Maria Lourdes Nancy S. Binay
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AN ACT EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE TAX 
AMNESTY, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 11213, AS 
AMENDED, OTHERWISE KNOWN AS THE "TAX AMNESTY ACT"
Be it enacted by the Senate and House of Representatives of the Phiiippines in 
Congress assembled:
SECTION 1. Section 6 of Republic Act No. 11213, as amended by Republic Act 
No. 11569 is hereby further amended to read as follows:
Pay.
"Section 6. Availment of the Estate Tax Amnesty; When and Where to File and
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-,-202-1:] JUNE 15, 
2023 until Pune 2d, -2023] JUNE 14, 2025, file with the Revenue District 
Office of the Bureau of Internal Revenue, which has jurisdiction over the last 
residence of the decedent, a sworn Estate Tax Amnesty Return, in such forms 
as may be prescribed in the Implementing Rules and Regulations. The payment 
of the amnesty tax shall be made at the time the Return is filed: Provided, That 
for nonresident decedents, the Estate Tax Amnesty Return shall be filed and 
the corresponding amnesty tax be paid at Revenue District Office No. 39, or 
any other Revenue District Office which shall be indicated in the Implementing 
Rules and Regulations;
"Provided, further. That the appropriate Revenue District Office 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


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bank, or in the absence thereof, the revenue collection agent or municipal 
treasurer concerned, to accept the tax amnesty payment;
"Provided, finally. That the availment of the Estate Tax Amnesty and the 
issuance of the corresponding Acceptance Payment Form do not imply any 
admission of criminal, civil or administrative liability on the part of the availing 
estate."
SECTION 2. Within sixty (60) days from the effectivity of this Act, 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.
SECTION 3. Repealing Clause. - All laws, acts, decrees, executive orders, 
issuances, and rules and regulations or parts thereof which are contrary to and 
inconsistent with this Act are hereby repealed, amended, or modified accordingly.
SECTION 4. Effectivity. - This Act shall take effect immediately following its 
publication in the Official Gazette or in at least two (2) newspapers of general 
circulation.
Approved,