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Thursday, January 30, 2020
Home Legal Advice DearPao Filing of estate tax amnesty return

Filing of estate tax amnesty return

 

Persida Acosta

Dear PAO,
I heard the government is implementing an amnesty on unpaid estate taxes. May I know the place and time within which to avail this amnesty. Is there any prescriptive period?
Lei

Dear Lei,
The first paragraph of Section 9, Revenue Regulation 6-2019, implementing the Estate Tax Amnesty under Title II of Republic Act 11213, otherwise known as the “Tax Amnesty Act,” which reads:

“Section 9. Time and Place of Filing Estate Tax Amnesty Return (BIR Form 2118-EA) and Payment of Estate Tax Due. — For purposes of these Regulations, the Estate Tax Amnesty Return (ETAR) (BIR Form 2118-EA) (Annex B) shall be filed by the executor administrator, legal heirs, transferees or beneficiaries within two (2) years from the effectivity of these Regulations with the RDO (revenue district office) having jurisdiction over the last residence of the decedent. In case of a non-resident decedent, with executor or administrator in the Philippines, the return shall be filed with the RDO where such executor /administrator is registered or if not yet registered, at the executor/administrator’s legal residence. In case of a non-resident decedent with no executor or administrator in the Philippines, the return shall be filed with RDO 39 — South Quezon City. The foregoing provisions notwithstanding, the Commissioner of Internal Revenue may exercise his power to allow a different venue/place for filing of tax returns.”

Clearly, the abovementioned implementing rules of the Tax Amnesty Act provides that the amnesty may be availed within two years from the effectivity of Revenue Regulation 6-2019. Further, the ETAR generally shall be filed with the RDO having jurisdiction over the last residence of the decedent.


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Today’s Front Page January 30, 2020

Today’s Front Page January 30, 2020