NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
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23 MI\Y -9 WO **38
SENATE
Introduced by SENATOR RAMON BONG REVILLA, JR.
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 was enacted on February 14, 2019, to grant 
taxpayers a one-time opportunity to settle tax obligations through an estate tax amnesty 
program that extends tax reliefs to estates with outstanding estate tax liabilities. In 
consideration of the impact of the COVID-19 pandemic to the economy, such as loss of 
jobs and closure of small businesses, among others, many taxpayers failed to comply 
with the requirements to avail of the tax amnesty due to limited movement and 
resources.
RA 11213 was later amended by RA 11569 to provide a two-year extension of the 
availment of the estate tax amnesty from June 15, 2021 to June 14, 2023. Despite the 
additional time extension, challenges remain coupled with high inflation.
The Bureau of Internal Revenue (BIR) had set a P6-billion target collection from 
the estate tax amnesty. In their subsequent report, BIR reported that 133,860 taxpayers 
have availed of the amnesty from 2019 to present, generating P7.4 billion for the 
government. Of which the second extension has yielded P 2.52 billion from 72,294 
individuals
This measure proposes to extend the period of availment of the estate tax 
amnesty for another two years, amending for the purpose RA 11213, otherwise known 
as the "Tax Amnesty Act."
In view of the additional revenue collection, the approval of this measure is 
earnestly sought.
RAMOKBONG REVILLA, JR.


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
)
)
SENATE
Fsihif o! tlje
23 HAY-9 A10 38
S. No.
Introduced by SENATOR RAMON BONG REVILLA, JR.
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 Philippines in 
Congress assembled:
1 
Section 1. Section 6 of Republic Act No. 11213, as amended, is hereby further
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amended to read as follows:
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"SEC. 6. Avaiiment of the Estate Tax Amnesty; When and Where to File and
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Pay. - The executor or administrator of the estate, or if there is no executor or
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administrator appointed, the legal heirs, transferees or beneficiaries, who wish
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to avail of the Estate Tax Amnesty shall, within [June 15, ZOZ^I] JUNE 15,
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2023 until [June 14,-2023] JUNE 14, 2025 file with the Revenue District
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Office of the Bureau of Internal Revenue, which has jurisdiction over the last
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residence of the decedent, a sworn Estate Tax Amnesty Return, in such forms
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as may be prescribed In the Implementing Rules and Regulations. The payment
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of the amnesty tax shall be made at the time the Return is filed: Provided, That
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for non-resident decedents, the Estate Tax Amnesty Return shall be filed and
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the corresponding amnesty tax be paid at Revenue District Office No. 39, or
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any other Revenue District Office which shall be indicated in the Implementing
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Rules and Regulations:
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1 
"Provided, further, That the appropriate Revenue District Officer shall issue and
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endorse an acceptance payment form, in such form as may be prescribed in
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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
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treasurer concerned, to accept the tax amnesty payment:
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"Provided, finally. That the avallment of the Estate Tax Amnesty and the
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issuance of the corresponding Acceptance Payment Form do not imply any
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admission of criminal, civil or administrative liability on the part of the availing
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estate."
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Sec. 2. Within sixty (60) days from the effectivity of this Act, the Secretary of
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Finance shall, in coordination with the Commissioner of Internal Revenue, issue the
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necessary rules and regulations for the effective implementation of this Act.
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Sec. 3. Repealing Clause. - All laws, orders, decrees, rules and regulations, and
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other parts thereof inconsistent with the provisions of this Act are hereby repealed,
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amended or modified accordingly.
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Sec. 4. Effectivity. - This Act shall take effect fifteen (15) days after Its
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publication in the Official Gazette or in two (2) newspapers of general circulation in
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the Philippines.
Approved,