MANILA – Bureau of Internal Revenue (BIR) Commissioner Romeo D. Lumagui, Jr. is optimistic about increased participation in the new estate tax amnesty program due to simplified filing procedures.
Recently, the BIR chief introduced Revenue Regulations No. 10-2023, implementing changes to the Estate Tax Amnesty Law (RA 11567).
These changes broaden the program’s scope to include estates of individuals who passed away on or before May 31, 2022. Additionally, beneficiaries now have until June 15, 2025, to submit their estate tax amnesty returns (ETAR).
Lumagui emphasized that ETARs can be submitted and paid electronically or manually, either through authorized agent banks (AABs), any revenue district office, or authorized tax software providers.
Furthermore, the new regulations permit installment payments.
The updated guidelines have also reduced the required documentation, which now includes the death certificate and the taxpayer identification numbers of both the deceased and the heirs. Specific requirements for real and personal properties are detailed in the guidelines.
Notably, full compliance with these requirements ensures filers’ immunity from civil and criminal charges, penalties, and interest for late filing.
Bureau of Internal Revenue (BIR) Commissioner Romeo D. Lumagui, Jr. is optimistic about increased participation in the new estate tax amnesty program due to simplified filing procedures.
Recently, the BIR chief introduced Revenue Regulations No. 10-2023, implementing changes to the Estate Tax Amnesty Law (RA 11567).
These changes broaden the program’s scope to include estates of individuals who passed away on or before May 31, 2022. Additionally, beneficiaries now have until June 15, 2025, to submit their estate tax amnesty returns (ETAR).
Lumagui emphasized that ETARs can be submitted and paid electronically or manually, either through authorized agent banks (AABs), any revenue district office, or authorized tax software providers.
Furthermore, the new regulations permit installment payments.
The updated guidelines have also reduced the required documentation, which now includes the death certificate and the taxpayer identification numbers of both the deceased and the heirs. Specific requirements for real and personal properties are detailed in the guidelines.
Notably, full compliance with these requirements ensures filers’ immunity from civil and criminal charges, penalties, and interest for late filing. (MB)
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