REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
June 27, 2019

REVENUE MEMORANDUM ORDER NO. 33-2019

SUBJECT : Policies, Guidelines and Procedures in the Processing and Monitoring of

Estate Tax Amnesty Availment Pursuant to Republic Act (RA) No. 11213,
otherwise known as the Tax Amnesty Act as implemented by Revenue
Regulations (RR) No. 6-2019 and Issuance of the Corresponding Electronic
Certificates Authorizing Registration (eCARs)

TO : All Internal Revenue Officers, Employees and Others Concerned

I. OBJECTIVES

This Order is issued to prescribe policies, guidelines and procedures in the

processing of Estate Tax Amnesty pursuant to RA No. 11213 as implemented by
RR No. 6-2019.

II. POLICIES AND GUIDELINES

1. The Revenue District Offices (RDOs) shall process the application for
availment of estate tax amnesty starting from the effectivity of RR No. 6-2019
filed by the executor or administrator, legal heirs, transferees or beneficiaries
(or filer) covering the estate of decedent/s who died on or before December
31, 2017, whose estate tax/es have remained unpaid or have accrued as of the
said date, with or without assessments duly issued therefor.

2. The RDO shall verify the completeness and correctness of the documentary
requirements as enumerated in the Estate Tax Amnesty Return (ETAR) (BIR
Form No. 2118-EA), and ensure that all fields of the said return are completely
and accurately filled-up. In case there are items which are not applicable to
the taxpayer, the words “Not Applicable” or “N.A.” shall be indicated on the
space provided.

3. The issuance of Electronic Letter of Authority or Tax Verification Notice in the

processing of estate tax amnesty shall not be required.

4. The RDO shall review the One-Time Transactions - Computation Sheet

(ONETT-OCS), and endorse the Acceptance Payment Form (APF) (BIR Form
No. 0621-EA) to the Authorized Agent Bank (AAB) or authorized Revenue
Collection Officer (RCO) for payment.

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5. The Revenue District Officer (RDO) shall sign the APF, Certificate of
Availment (CA) and the Electronic Certificate Authorizing Registration
(eCAR). However, in the absence of the RDO, the Assistant Revenue District
Officer (ARDO) may sign the APF, CA, and eCAR on behalf of the RDO.

6. The CA of the Estate Tax Amnesty and the eCAR shall be issued within fifteen
(15) calendar days from the receipt of validated APF and proof of payment.

7. One (1) eCAR shall be issued per real property including the improvements
thereon, if any, covered by a Title or Tax Declaration for untitled property. For
personal properties included in the estate, a separate eCAR shall be issued.

8. The Revenue Officer (RO) from the ONETT Team shall prepare the monthly
report on Availment of Estate Tax Amnesty, ETARs, CA and eCAR.

9. The Systems Development Division (SDD) shall develop and deploy the Data
Entry Module (DEM) for the use of the Document Processing Division (DPD)
to capture data of received ETARs within ten (10) days from the effectivity of
this Order.

10. The RDO shall transmit to the concerned DPD the original copy of ETAR for
encoding to the DEM.

11. The RDO shall submit the hard and soft copies, in excel format, the monthly
report on availment of estate tax amnesty (Annex A) to the Office of the
Regional Director, not later than the fifth (5th) day following the close of the
month.

12. The Regional Director shall consolidate all the RDOs’ reports (Annex B) and
submit the same to the Assessment Service (AS), copy furnished the
Operations Group (OG) (Attention: Post-Evaluation and Monitoring
Committee) not later than the tenth (10th) day following the close of the month.

13. The AS shall prepare and submit in excel format the hard and soft copies of
the consolidated reports on tax amnesty availment to the Head Coordinator,
Consolidation, Coordination and Consultation Group (Revenue Special Order
(RSO) No. 1418-2018) not later than the twentieth (20th) day following the close
of the month. The summary report covering the entire two-year availment
period of the Estate Tax Amnesty shall be submitted not later than October 15,
2021.

14. The Steering Committee constituted per RSO No. 1418-2018 shall be
responsible for the submission of the report on the Estate Tax Amnesty to the
Congressional Oversight Committee within six (6) months after the two-year
availment period of the estate tax amnesty.

15. The AS shall be the repository office of all data related to Estate Tax Amnesty.
Any other report that may be requested after the six (6) months reportorial
period shall be prepared and submitted by the AS.

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III. PROCEDURES

A. One-Time Transactions Team (ONETT) Revenue Officer (RO) and Group

Supervisor (GS) in the Revenue District Office shall:

1. Determine whether the last residence of the decedent is within the

jurisdiction of the RDO. In case the estate has a previously issued TIN,
require the filer to file the ETAR with the RDO which issued the said TIN;

2. Verify with the Collection Section or with the Office of the Regional
Director as provided herein, if the estate with previously issued TIN has
delinquent estate tax liability.

If with delinquent account on estate tax, inform the filer to avail of Tax
Amnesty on Delinquencies and not the Estate Tax Amnesty;

3. Check the completeness and correctness of documentary requirements, as

enumerated in the ETAR presented by the filer and accomplish two (2)
copies of the Checklist of Documentary Requirements (CDR) (Annex C)
indicating therein whether the documents are complete or incomplete.
Only documents enumerated in the ETAR/CDR shall be required to be
submitted;

4. Release the original copy of the CDR, without giving a Control Number,
and return all documents presented, if such are incomplete and require
the filer to acknowledge the “Incomplete” portion of the CDR. The
duplicate copy shall be retained by the RDO;

5. Receive the complete documents from the filer and require him/her to
acknowledge the “Complete” portion of the CDR. The duplicate copy of
the duly accomplished CDR with the corresponding Control Number
shall be given to the taxpayer, while the original copy shall be attached to
the docket;

6. Assign control number to the CDR which shall have the following format:
ETA- 000-YYYY-00000

i. ETA - stands for Estate Tax Amnesty;

ii. 000 – numeric characters representing RDO number;
iii. YYYY – is the year of death; and
iv. 00000 – is the actual number of application which shall
be sequentially numbered.

7. Assist the filer in filling up the ETAR, upon receipt of the complete
documents, and ensure that all fields of the return are completely and
accurately filled-up. In case there are items which are not applicable to the
taxpayer, the words “Not Applicable” or “N.A.” shall be indicated on the
subject fields;

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 8. Process the application of estate tax amnesty and compute the estate tax
amnesty due thereon using the OCS;

9. Assist the filer in filling-up the APF; and

10. Forward the entire docket to the Chief, Assessment Section for review.

B. The Chief, Assessment Section in the Revenue District Office shall:

1. Review and evaluate the entire docket forwarded by the ONETT RO/GS;

2. Sign the OCS after evaluation and affix initial on the APF; otherwise,
return to ONETT Team for further compliance/revision, if any; and

3. Forward the entire docket to the RDO/ARDO for approval of APF.

C. The Revenue District Officer / Assistant Revenue District Officer shall:

1. Review and evaluate the OCS, ETAR, APF and the attached documents;

2. Approve and endorse the APF for taxpayer’s payment;

3. Forward the entire docket together with the approved APF to the ONETT
Team;

4. Sign and approve the CA and eCAR;

5. Assign RO from the ONETT Team to prepare the monthly report of filed
ETARs, CA and eCAR;

6. Approve and sign monthly report on availment of estate tax amnesty

(Annex A); and

7. Oversee the effective and efficient implementation of estate tax amnesty.

D. The Client Support Section in the Revenue District Office shall:

1. Verify any existing Taxpayer Identification Number (TIN) in Integrated
Tax System (ITS)/ Internal Revenue Integrated System (IRIS) to determine
if there was a previously filed estate tax return or issue a new TIN for the
estate, if there is none. The TIN to be issued for the estate shall be in the
following format: “Estate of Juan Santos Dela Cruz”;

2. Verify if the heirs have existing TIN, if none, issue TIN; and

3. Indicate on the BIR Form No. 1904 (Application for Registration for One-
Time Taxpayer and Person Registering under E.O. 98) if there is a TIN
previously issued for the estate.

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E. The Collection Section in the Revenue District Office shall:

1. Verify any delinquent estate tax liability with the Accounts Receivable
Management System (ARMS) and the list provided by the Revenue Regions
for those with existing TIN, and issue Delinquency Verification Certificate;

2. Retrieve Batch Control Sheet (BCS) from the bank pursuant to Operations
Memorandum (OM) No. 2019-05-06;

3. Process and validate the completeness of the BCS against the

Returns/forms. Segregate APF from the batch, and indicate the BCS and
the item number on the upper left portion of the APF;

4. Verify payment in accordance with Revenue Memorandum Order No. 56-

2018; and

5. Forward to the ONETT Team the duplicate copy of the APF for
consolidation with the entire docket of the application of estate tax
amnesty.

F. The ONETT Team in the Revenue District Office shall:

1. Receive the entire docket submitted by the filer with the approved APF;

2. Release the approved APF to the filer;

3. Keep the entire docket pending the submission of the duly validated APF
and proof of payment;

4. Indicate the details of payment on the space provided for in the ETAR;

5. Stamp “Received” the ETAR, duly validated APF and proof of payment;

6. Provide the filer with copies of ETAR and APF;

7. Issue claim slip indicating the date when the CA and eCAR will be released,
which is fifteen (15) calendar days from the receipt of the APF. The claim
slip should have an assigned control number following the format CS-ETA-
000 where:

CS – is Claim Slip;
ETA - stands for Estate Tax Amnesty;
000 – is the actual number of application
which shall be sequentially numbered

8. Prepare CA and eCAR for approval and signature of the RDO/ARDO

after verification of payment;

9. Release the CA and eCAR to the filer;

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 10. Prepare monthly reports (Annex A) of filed ETARs and submit the hard
and soft copies in excel format to the Office of the Regional Director not
later than the fifth (5th) day following the close of the month;

11. Copy the BCS number of the APF on the corresponding ETAR and forward
the said ETAR to DPD for encoding not later than the tenth (10th) day of the
month following the release of CA and eCAR; and

12. Forward to Administrative and Human Resource Management Division of

the Revenue Region the approved estate tax amnesty docket for
safekeeping not later than the tenth (10th) day of the month following the
release of eCAR.

G. The Document Processing Division shall:

Encode ETAR information in the DEM designed for the estate tax amnesty.

H. The Administrative and Human Resource Management Division of the

Revenue Region shall:

Receive the approved estate tax amnesty docket for safekeeping.

I. The Office of the Regional Director shall:

1. Provide the Collection Section of the RDO the list of delinquent estate tax
liabilities as of April 24, 2019, thru the Collection Division, under their
jurisdiction;

2. Receive the monthly reports forwarded by the RDOs;

3. Consolidate the reports submitted by the RDOs using the prescribed

format on Annex “B”; and

4. Submit the consolidated reports in hard and soft copies using excel format
to the AS, copy furnished the OG (Attention: Post-Evaluation and
Monitoring Committee) not later than the tenth (10th) day following the
close of the month.

J. Systems Development Division shall:

1. Develop DEM that shall be used to capture the details data in the ETAR and
deploy it to the concerned DPD within ten (10) days from the effectivity of
this Order;

2. Conduct briefing for concerned users on the implementation of the DEM

thru the Revenue Data Center (RDC); and

3. Prepare the script necessary in the generation of the report that may later
be required by the Steering Committee on Tax Amnesty.

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 K. Assessment Service/Operations Group (Post-Evaluation and Monitoring
Committee) shall:

1. Receive consolidated reports on estate tax amnesty; and

2. Prepare and submit to the Head Coordinator, Consolidation, Coordination

and Consultation Group (RSO No. 1418-2018) the following:
a. Consolidated monthly report on tax amnesty availment not later
than the twentieth (20th) day of the following month; and
b. Report covering the entire two-year availment period of the Estate
Tax Amnesty which shall be submitted not later than October 15,
2021.

L. Steering Committee shall:

Submit the consolidated report on Tax Amnesty Availment to the

Congressional Oversight Committee within six (6) months from the lapse of
the two-year availment period of the Estate Tax Amnesty.

IV. ADMINISTRATIVE SANCTIONS

Concerned personnel who have been found remiss in their responsibilities in

ensuring compliance with the herein prescribed policies and procedures shall be
imposed with the applicable administrative sanctions as provided for under the
existing Bureau of Internal Revenue Code of Conduct and Civil Service Rules.

V. EFFECTIVITY

This Order shall take effect immediately.

(Original Signed)
CAESAR R. DULAY
Commissioner of Internal Revenue
I-3/apmd

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