NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
SENA1
S.B. No. ^170
mmi2
of tbe
23 MAY-9 P5 *43
RKCEiVlD BV;
Introduced by Senators Juan Miguel F. Zubiri, Loren Legarda and Joel
Villanueva
AN ACT
EXTENDING THE COVERAGE AND 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
The period of availment of estate tax amnesty provided for by Republic Act No. 
11569 is due to lapse on June 14, 2023. Due to the restrictions imposed during the 
COVID 19 pandemic, a number of property owners have yet to process the complex 
and tedious legal requirements necessary to avail of the amnesty. Families are likewise 
reeling from the financial hardship brought about by the effects of the pandemic, 
record-high inflation and economic uncertainties in the past months.
To be able to give our taxpayers adequate period to settle their estate tax 
obligations, this bill seeks to extend the period of availment for another two (2) years or 
until June 14, 2025. The measure proposes to cover the estate of decedents who died 
on or before December 31, 2021, with or without assessments duly issued, whose 
estate taxes have remained unpaid or have accrued, as of December 31, 2021.
According to data from the Bureau of Internal Revenue, a total of 133,860 
taxpayers have availed of the amnesty from 2019 to present and a total of P7.4 billion 
in revenue have been collected, surpassing the original target of P6.28 billion.
Extending the Tax Amnesty Law for another two years will offer much-needed 
relief to our taxpayers, unlock the land market for productive use, and translate to 
additional revenues for the government.
In view of the foregoing, the passage of this bill is earnestly sought.
IIGUEL F. ZUBIRI
30ELMLLANUEVA


NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
SEN/^E
S.B. No. Cl
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Introduced by Senators Juan Miguel F. Zubiri, Loren Legarda and Joel
Villanueva
AN ACT
EXTENDING THE COVERAGE AND 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 the House of Representatives of the Philippines in 
Congress assembled:
1 
SECTION 1. Section 4 of Republic Act No. 11213, as amended, is hereby further
2 
amended to read as follows:
3 
"SEC. 4. Coverage. - There is hereby authorized and granted a tax
4 
amnesty, hereinafter called Estate Tax Amnesty, which shall cover the
5 
estate of decedents who died on or before [December 31, 2017]
6 
DECEMBER 31, 2021, with or without assessments duly issued therefor,
7 
whose estate taxes have remained unpaid or have accrued as of [December
8 
31, 2017] DECEMBER 31, 2021: Provided, however, That the Estate Tax
9 
Amnesty hereby authorized and granted shall not cover instances
10 
enumerated under Section 9 hereof."
11 
SEC. 2. Section 6 of Republic Act No. 11213, as amended, is hereby further
12 
amended to read as follows:
13 
"SEC. 6. Avaiiment of the Estate Tax Amnesty; When and Where to
14 
File and Pay. - The executor or administrator of the estate, or if there is no
15 
executor or administrator appointed, the legal heirs, transferees or
16 
beneficiaries, who wish to avail of the Estate Tax Amnesty shall, within
17 
[June 15, 2021] JUNE 15, 2023 until [June 14, 2023] JUNE 14, 2025,
18 
file with the Revenue District Office of the Bureau of Internal Revenue,
19 
which has jurisdiction over the last residence of the decedent, a sworn
20 
Estate Tax Amnesty Return, in such forms as may be prescribed in the
21 
Implementing Rules and Regulations. The payment of the amnesty tax shall
22 
be made at the time the Return is filed: Provided, That for nonresident
23 
decedents, the Estate Tax Amnesty Return shall be filed and the
1


1 
corresponding amnesty tax be paid at Revenue District No. 39, or any other
2 
Revenue District Office which shall be indicated in the Implementing Rules
3 
and Regulations:
4 
xxx"
5 
SEC. 3. Within thirty (30) days from the effectivity of this Act, the Secretary of
6 
Finance shall, in coordination with the Commissioner of Internal Revenue, promulgate
7 
the necessary rules and regulations for its effective implementation.
8 
SEC. 4. If any provision of this Act is held invalid or unconstitutional, the other
9 
provisions not affected thereby shall remain in full force and effect.
10 
SEC. 5. All laws, presidential decrees, executive orders, rules and regulations and
11 
other issuances or parts thereof which are inconsistent with the provisions of this Act
12 
are hereby repealed, amended or modified accordingly.
13 
SEC. 6. This Act shall take effect fifteen (15) days after its publication in the
14 
Official Gazette or in at least two (2) newspapers of general circulation In the
15 
Philippines.
Approved,