Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 764 
Introduced by Representative Junard “Ahong” Q. Chan 
EXPLANATORY NOTE 
Republic Act No. 11956—the latest amendatory law to Republic Act No. 11213, 
otherwise known as the “Tax Amnesty Act”—provides that the Estate Tax Amnesty shall cover 
the estate of decedents who died on or before May 31, 2022, with or without assessments duly 
issued therefor, whose estate taxes have remained unpaid or have accrued as of May 31, 2022. 
It likewise provides that those who wish to avail of the Estate Tax Amnesty can do so until 
June 14, 2025. It further provides that estates covered by the Estate Tax Amnesty, which have 
fully complied with the conditions set forth in said Act, shall be immune from the payment of 
all estate taxes, as well as any increments and additions thereto, arising from the failure to pay 
any and all estate taxes for the period ending May 31, 2022 and prior years.  
As in the original intent of the law, the amnesty on estate tax is meant to give taxpayers 
an opportunity to start anew by lifting the burden of tax liabilities. This is especially in view 
of financial hardships experienced during the pandemic, coupled with high inflation ang 
economic volatility. By granting taxpayers much-needed relief, limited resources can be freed 
up, spurring economic activity. 
In order to further maximize the gains from the Tax Amnesty Act, this bill seeks to 
extend the coverage and period of availment of estate tax amnesty.  
In view of the foregoing, the immediate approval of this measure is earnestly sought. 
Junard “Ahong” Q. Chan 
Lone District, Lapu-Lapu City 
July 1, 2025
12:00 pm


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 764 
Introduced by Representative Junard “Ahong” Q. Chan 
AN ACT 
FURTHER AMENDING REPUBLIC ACT NO. 11213, OTHERWISE KNOWN AS 
THE “TAX AMNESTY ACT”, AS AMENDED, BY EXTENDING THE PERIOD OF 
AVAILMENT OF THE ESTATE TAX AMNESTY UNTIL JUNE 14, 2028, AND FOR 
OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Section 4 of Republic Act No. 11213, as amended, is hereby further 
amended to read as follows: 
“SEC. 4. Coverage. – There is hereby authorized and granted a tax 
amnesty, hereinafter called Estate Tax Amnesty, which shall cover the estate of 
decedents who died on or before [May 31, 2022] MAY 31, 2024, with or without 
assessments duly issued therefor, whose estate taxes have remained unpaid or 
have accrued as of May 31, 2022] MAY 31, 2024: Provided, however, That the 
Estate Tax Amnesty hereby authorized and granted shall not cover instances 
enumerated under Section 9 hereof.” 
SEC. 2. Section 6 of Republic Act No. 11213, as amended, is hereby further amended 
to read as follows: 
“SEC. 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, 2023] JUNE 15, 2025 
until [June 14, 2025] JUNE 15, 2028, file, either electronically or manually, with 
any authorized agent bank, Revenue District Office through the Revenue 
Collection Officer, or authorized tax software provider, 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, either 
electronically or manually, at the time the Return is filed with any authorized 
agent bank, Revenue District Office through the Revenue Collection Officer, or 
authorized tax software provider; Provided, That the appropriate Revenue 
District Officer 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 bank, or in the absence thereof, the revenue collection agent 
or authorized tax software provider concerned, to accept the tax amnesty 
payment: Provided, further, That for the availment of the estate tax amnesty, the 
requirements to be submitted to the Bureau of Internal Revenue (BIR) by the 
filers of the estate tax amnesty shall be limited to the following: 
 
“x x x." 
 
SEC. 3. Section 8 of Republic Act No. 11213, as amended, is hereby further amended 
to read as follows: 
 
 
“SEC. 8. Immunities and Privileges. – Estates covered by the Estate Tax 
Amnesty, which have fully complied with all the conditions set forth in this Act, 
including the payment of the estate amnesty tax shall be immune from the 
payment of all estate taxes, as well as from any increments and additions thereto, 
arising from the failure to pay any all estate taxes for the period ending [May 31, 
2022] MAY 31, 2024 and prior years, and from all appurtenant civil, criminal, 
and administrative cases and penalties under the National Internal Revenue Code 
of 1997, as amended. 
 
“x x x.” 
 
SEC. 4. Implementing Rules and Regulations. – Within thirty (30) days from its 
effectivity, 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. 
Failure to promulgate the rules and regulations shall not prevent the implementation of this Act 
upon its effectivity. 
 
SEC. 5. Repealing Clause. – All laws, orders, rules and regulations which are 
inconsistent with the provisions of this Act are hereby repealed or amended accordingly. 
 
 
SEC. 6. Effectivity. – This Act shall take effect fifteen (15) days after its publication in 
the Official Gazette or in two (2) newspapers of general circulation.  
 
Approved,