Dear PAO,

My grandparents died 10 years ago and left a parcel of agricultural land in our province. We want to avail of the estate tax amnesty under the law, but the certificate of title of my grandparents' land has long been lost. We just want to know if we can still avail of the estate tax amnesty as provided under the law even without the original copy of the title.

Ern

Dear Ern,

Please be informed that Revenue Memorandum Circular (RMC) 102-2019 has clarified certain issues in relation to the implementation of Republic Act 11213, otherwise known as the "Tax Amnesty Act," as amended by RA11569, which includes the matter under question, which reads, viz:

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