Sellale Offt of the Suretary TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES 25 DEC 15 P1:16 First Regular Session RECEIVED BY: SENATE Senate Bill No. 1611 Introduced by Senator JOEL VILLANUEVA AN ACT FURTHER AMENDING REPUBLIC ACT NO. 11213, OTHERWISE KNOWN AS THE "TAX AMNESTY ACT", AS AMENDED BY REPUBLIC ACT NO. 11569 AND REPUBLIC ACT NO. 11956, BY EXTENDING THE PERIOD OF AVAILMENT OF ESTATE TAX AMNESTY UNTIL JUNE 14, 2027 EXPLANATORY NOTE Republic Act No. 11213, or the Tax Amnesty Act, as amended, was enacted to give Filipino families a long-overdue opportunity to settle unpaid estate taxes free from surcharges, interest, and penalties so that inherited properties can finally be transferred, utilized, and made productive. The law sought to simplify compliance, strengthen revenue administration, and promote a more equitable tax system. It has since been expanded to cover estates of decedents who passed away on or before 31 May 2022, with the availment period extended until June 2025. Despite these reforms, thousands of Filipino families remain unable to avail of the amnesty. Their inability is not due to unwillingness, but to poverty, documentary deficiencies, unresolved family disputes, the high cost of legal assistance, or the sheer difficulty of navigating formal processes, hardships that were only magnified by the pandemic. As a result, many families now face a 25% surcharge, '12% annual interest, possible compromise penalties, or even criminal liability. More importantly, their inherited properties remain idle, unproductive, and trapped outside the formal economy, benefiting no one, not the heirs nor the government. 1 Section 248 of the National Internal Revenue Code, as amended. 2 Section 249 of the National Internal Revenue Code, as amended.
For many of our kababayans, especially in rural and underserved communities, estate tax is not merely a fiscal obligation; it is the legal bridge that enables families to rightfully take possession of what has long been theirs. Extending the amnesty period is therefore both a practical and compassionate response. It gives heirs a fair and realistic opportunity to comply with the law, transfer ownership, and put dormant assets to productive use, whether as farmland, family homes, or collateral for livelihood. This proposed measure extends the period of availment of the estate tax amnesty until 14 June 2027, granting additional time for families to complete requirements and finally resolve long-standing estate concerns. In doing so, it upholds the original intent of the law: to help ordinary taxpayers settle obligations not out of defiance but out of genuine incapacity. The extension will strengthen government revenue collection, stimulate local economic activity, and support intergenerational equity by ensuring that inheritance becomes a blessing rather than a burden. In view of the foregoing, the immediate passage of this bill is earnestly sought.
Senate Office of the Secretary TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES ) DEC 15 P1:16 First Regular Session ) RECEIVED BY SENATE Senate Bill No. 1611 Introduced by Senator JOEL VILLANUEVA AN ACT FURTHER AMENDING REPUBLIC ACT NO. 11213, OTHERWISE KNOWN AS THE "TAX AMNESTY ACT", AS AMENDED BY REPUBLIC ACT NO. 11569 AND REPUBLIC ACT NO. 11956, BY EXTENDING THE PERIOD OF AVAILMENT OF ESTATE TAX AMNESTY UNTIL JUNE 14, 2027 Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
SECTION 1. - Section 6 of Republic Act No. 11213 or the "Tax Amnesty
2 Act", as amended by Republic Act No. 11569 and Republic Act No. 11956, is 3 hereby further amended to read as follows: "Section 6. Availment of the Estate Tax Amnesty; When and Where to File and Pay. The executor or administrator of the estate, or is there is no executor or administrator appointed, the legal heirs transferees or beneficiaries, who wish to avail of the Estate Tax Amnesty shall, within June 15, 2023 until June 14, [2025] 2027, file, either electronically or manually, with any authorized agent bank, Revenue District Office through Revenue Collection Officer, or authorized tax software provider, a sworn Estate Tax Amnesty Return, in such forms as may be prescribed in the Implementing Rules and Regulations. The payments of the amnesty tax shall be made, either electronically or manually, at the time the Return is
filed with any authorized agent bank, Revenue District Office through Revenue Collection Officer, or authorized tax software provider: Provided, That the appropriate Revenue District Officer shall issue and endorse an acceptance payment form, in such form as may be prescribed in the Implementing Rules and Regulations of this Act for the authorized agent bank, or in the absence thereof, the revenue collection agent or authorized tax software provider concerned, to accept the tax amnesty payment: Provided, further, That for the availment of the estate tax amnesty, the requirements to be submitted to the Bureau of Internal Revenue (BIR) by the filers of the estate tax amnesty shall be limited to the following: XXX"
SEC. 2. Implementing Rules and Regulations. - Within thirty (30)
days from the effectivity of this Act, the Secretary of Finance shall, in coordination with the Commissioner of Internal Revenue, issue the necessary rules and regulations for the effective implementation of this Act upon its effectivity.
SEC. 3. Separability Clause. - If any portion or provision of this Act is
declared unconstitutional, the remainder hereof or any provisions not affected thereby shall remain in force and effect.
SEC. 4. Repealing Clause. - Any law, presidential decree or issuance,
executive order, letter of instruction, rule, or regulation inconsistent with the provisions of this Act is hereby repealed or modified accordingly.
SEC. 5. Effectivity. - This Act shall take effect fifteen (15) days after its
complete publication in the Official Gazette or in a newspaper of general circulation. Approved,