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By: Jack Lawrence C. Udasco

The Republic Act No. 11213 or the Tax Amnesty Act signed into law on February 14, 2019. This included provisions for an estate tax amnesty with respect to persons who died on or before December 31, 2017, with or without assessments duly issued, and whose estate taxes have remained unpaid or have accrued as of December 31, 2017. Under BIR regulations, the estate tax amnesty could be availed until June 14, 2021.

However, the taxpayers had not been able to file applications for the estate tax amnesty due to COVID-19 restrictions. With that, the Senate, approves the Senate Bill 2208 on May 24, 2021, which aims to extend the availment period of estate tax amnesty until June 14, 2023. To finalize, the bill will be routed and will be signed by the Senate President and the House Speaker before it will be forwarded to President Rodrigo Duterte for signature.

On Wednesday, June 30, 2021, President Rodrigo Duterte signed a law extending the availment period of estate tax amnesty for two (2) years, or until June 14, 2023.

The Republic Act No. 11569 amends the Tax Amnesty Act is also known as the Section 6 of Republic Act No. 11213, which set a June 14, 2023 deadline for the filing of estate tax returns.

This means that the deceased person’s beneficiaries and lawful heirs have until June 14, 2023 to settle their unpaid estate tax dues with the BIR Revenue District Offices (RDO) having jurisdiction over the place of domicile of the decedent at the time of death.

The extension of the estate tax amnesty gives a relief to struggling taxpayers due to pandemic situation. The taxpayers will have an enough time to complete the requirements, to process and compute the estate tax. No more cramming and frustrations for the beneficiaries and lawful heirs because they have more time to ensure the accuracy of the estate tax return with lower tax due and waiver of any penalties.

On the other hand, the BIR or the government’s tax collections will increase until the end of the extension, year 2023. The increase will be essential in the recovery from the pandemic and will boost the economic growth of the country.


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