NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  _____ 
EXPLANATORY NOTE 
Republic Act No. 11213 or the Tax Amnesty Act was enacted to protect and enhance revenue 
administration and collection, and make the country’s tax system more equitable, by 
simplifying the tax compliance requirements. It provided for, among others, a one-time 
opportunity to settle estate tax obligations through an estate tax amnesty program that will 
give reasonable tax relief to estates with deficiency estate taxes”, subject to certain conditions. 
The law initially gave a two-year period to avail of the amnesty which two-year period was 
supposed to lapse last June 15, 2021.  
Due to the COVID-19 pandemic, Republic Act 11569 was enacted which amended RA 11213 
and extended the amnesty period until June 24, 2023.  
As the country is just starting to recover from the effects of the pandemic, many are still having 
financial difficulties and have not fully recovered. As such, there is a need to further extend 
the period with which to avail of the estate tax amnesty. 
In view of the foregoing, immediate approval of this measure is earnestly requested. 
RUFUS B. RODRIGUEZ 
April 18, 2023
10:18am
7873


NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  _____ 
AN ACT 
EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE TAX AMNESTY, AMENDING 
FOR THE PURPOSE REPUBLIC ACT NO. 11213, AS AMENDED BY REPUBLIC ACT NO. 
11569, OTHERWISE KNOWN AS THE TAX AMNESTY ACT 
Be it enacted by the Senate and House of Representatives of the Philippines 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: 
"Section 6. Availment of the Estate Tax Amnesty; When and Where to File 
and Pay. - 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, 2021] JUNE 15, 2023 until [June 14, 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; 
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SEC. 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. 
SEC. 3. All laws, orders, rules and regulations which are inconsistent with the provisions of 
this Act are hereby repealed or amended accordingly. 
SEC. 4. This Act shall take effect fifteen (15) days after its publication in the Official Gazette 
or in two (2) newspapers of general circulation. 
Approved, 
7873