Recently, the BIR issued Revenue Memorandum Order (RMO) 33-2019 prescribing the procedure in the processing of estate tax amnesty applications. The BIR Revenue District Offices (RDOs) shall process the applications filed by the executor or administrator, legal heirs, transferees, or beneficiaries (“filer”) of estates of decedents who died on or before Dec. 31,2017, whose estate taxes remain unpaid as of Dec. 31, 2017. 

The filer shall submit the estate tax amnesty return (ETAR) together with the accompanying documents with the One-Time Transactions Team (ONETT) of the BIR RDO ha­ving jurisdiction of the last residence of the decedent. Note that RMO 33-2019 provides a checklist of the documentary requirements that must be submitted together with the ETAR.

One of the requirements is an “Affidavit of Self Adjudication” or “Deed of Extra-Judicial Settlement (EJS) of the Estate of the Decedent”, or a Court decision/judgement if the estate has been settled judicially, or if the decedent left a last will and testament. Specifically, an EJS is a public instrument duly executed by the heirs and filed with the Register of Deeds providing the manner on how the properties of the decedent will be divided. An EJS may be resorted to only if the decedent left no will and no debts, and the heirs are all of age, or the minors are represented by their legal representatives.

Upon receipt of the documents, the ONETT shall determine if the estate has a previously issued Taxpayer Identification Number (TIN), and will require the application to be filed with the RDO which issued the particular TIN. The ONETT shall also verify if the estate has a delinquent estate tax liability. If a delinquent account on estate tax exists, the filer should avail instead of the Tax Amnesty on Delinquencies (TAD), and not the Estate Tax Amnesty. A detailed discussion on the procedure to avail of the TAD may be found in our May 19, 2019 issue.

With the submission of the complete documents, the ONETT shall forward the docket of the case for review, approval, and endorsement by the Revenue District Officer of the Acceptance Payment Form (APF) to the Authorized Agent Bank (AAB) or authorized Revenue Collection Officer (RCO) for payment. With the signed APF, the filer may now proceed to the corresponding AAB or RCO to pay the estate tax.

Upon payment, the filer shall present to the ONETT the validated APF and proof of payment for the issuance of the “Certificate of Availment” (CA) of the Estate Tax Amnesty, and the Electronic Certificate Authorizing Registration (eCAR). One eCAR shall be issued per real property to be transferred, covered by a title, or Tax Declaration, for an untitled property. For personal properties included in the estate, a separate eCAR shall be issued. The CA and the eCAR shall be issued within fifteen calendar days from the receipt of the validated APF and proof of payment. 

Manila Times Source