29/04/2026
๐๐๐ฅ ๐๐๐๐ฅ๐๐๐๐๐ฆ ๐ฅ๐จ๐๐๐ฆ ๐ข๐ก ๐ฃ๐ฅ๐ข๐ข๐ ๐ข๐ ๐ฆ๐๐ง๐ง๐๐๐ ๐๐ก๐ง, ๐๐ก๐ฆ๐ง๐๐๐๐ ๐๐ก๐ง ๐ฃ๐๐ฌ๐ ๐๐ก๐ง๐ฆ ๐๐ข๐ฅ ๐๐ฉ๐๐๐๐ ๐๐ก๐ง๐ฆ ๐ข๐ ๐๐ฆ๐ง๐๐ง๐ ๐ง๐๐ซ ๐๐ ๐ก๐๐ฆ๐ง๐ฌ
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 33-2026 to clarify specific rules on filing and payment of estate tax under the Estate Tax Amnesty.
The Circular, posted on April 27, 2026, provides guidance on the submission of proof of settlement, treatment of undeclared estate properties, and installment payment arrangements for taxpayers who availed of the Estate Tax Amnesty.
On the submission of proof of estate settlement, the Circular states:
โThere is no deadline to submit the proof of settlement of estate. Non-submission of such proof on or before the June 16, 2025 deadline for availing the Estate Tax Amnesty does not invalidate the application. However, it is important to note that the proof of settlement is required for the processing and issuance of the eCAR, which is necessary for the transfer of the estateโs assets.โ
The Circular also addresses cases where additional estate properties are discovered after the filing of the Estate Tax Amnesty Return. It clarifies that properties not included in the original return are not covered by the Estate Tax Amnesty and shall be taxed under the applicable estate tax laws in effect at the time of the decedentโs death.
RMC No. 33-2026 further provides that installment payment may be allowed, subject to prior approval of the concerned Revenue District Officer. Payment may be made within two years from the statutory date of payment, without civil penalties and interest, provided that the first installment was paid on or before June 16, 2025.
Failure to pay any installment on time will result in the forfeiture of the amnesty availment. The estate will then be subject to the applicable estate tax laws at the time of the decedentโs death, including corresponding penalties.
โThis Circular is meant to remove confusion for taxpayers who already availed of the Estate Tax Amnesty before the deadline and are now completing the settlement and transfer of estate properties,โ Commissioner Charlito Martin R. Mendoza said.