Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

TWENTIETH CONGRESS
First Regular Session

House Bill No._609

Introduced by Representative ANTONINO B. ROMAN III

EXPLANATORY NOTE

‘The estate tax amnesty under Republic Act No. 11213, as amended by Republic
‘Act Nos. 11569 and 11956, was meant to help Filipino families settle long-unpaid estate
taxes by removing penalties and reducing the amount to pay. It was a welcome relief to
many, especially to those who inherited small properties or had no means to pay the
full tax.

But the truth is, even with past extensions, many ordinary Filipinos still struggle
to avail of this amnesty. Some cannot afford a lawyer. Others are caught in family
disputes or do not have the documents they need. Some do not even know the process
or where to begin. These are real problems faced by real people -- especially the poor,
the elderly, and those in far-flung areas.

This bill proposes another extension —- until June 14, 2028 -- so that more
families can finally fix their estate problems, transfer titles, and use their inherited land
for something productive. This will also help the government collect much-needed
revenues in the long run.

Para sa mga pamilyang matagal nang naghihintay ng pagkakataon na
maisaayos ang kanilang minanang lupa, panibagong pag-asa po ito.

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

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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

TWENTIETH CONGRESS
First Regular Session

603

House Bill No.

Introduced by Representative ANTONINO B. ROMAN III

AN ACT

FURTHER EXTENDING THE ESTATE TAX AMNESTY UNDER REPUBLIC

ACT NO. 11213, AS AMENDED BY REPUBLIC ACT NOS. 11569 AND 11956,
FOR AN ADDITIONAL PERIOD OF THREE (3) YEARS

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

Section 1. - Extension of Estate Tax Amnesty Period. —- Section 6 of Republic Act
No. 11213, as amended by Republic Act Nos. 11569 and 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 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 14, 2025 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 Return, in such forms as
may be prescribed in the /mplementing Rules and
Regulations. "

XXX


Section 2. Implementing Rules and Regulations. — Within sixty (60) days from the
effectivity of this Act, the Secretary of Finance shall, in coordination with the
Commissioner of Internal Revenue, promulgate the necessary rules and regulations for
its effective implementation.

Section 3. Separability Clause. -- If any provision of this Act is declared
unconstitutional or invalid, the other provisions not affected thereby shall remain in full
force and effect.

Section 4. Repealing Clause. -- All laws, decrees, orders, rules and regulations or parts
thereof inconsistent with the provisions of this Act are hereby repealed or modified
accordingly.

Section 5. Effectivity. -- This Act shall take effect fifteen (15) days after its publication
in the Official Gazette or in a newspaper of general circulation.

Approved,