Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Estate Tax Amnesty Return
2118-EA Pursuant to Republic Act No. 11213
September 2019 (ENCS) Enter all required information in CAPITAL LETTERS using BLACK ink. Mark all applicable boxes with an “X”.
Page 1 Two copies MUST be filed with the BIR and one to be held by the taxpayer. 2118-EA 09/19ENCS P1
1 Date of Death (MM/DD/YYYY) 2 Amended Estate Tax Amnesty 3 Is there a Previously Filed Estate Tax 4 Alphanumeric Tax Code
Return? Return prior to Estate Tax Amnesty? (ATC)
Yes No Yes No MC320
Part I – Taxpayer Information
5 Taxpayer Identification Number (TIN) / / / 0 0 0 0 0 6 RDO Code
7 Taxpayer’s Name (ESTATE of Last Name, First Name, Middle Name)
ESTATE OF
8 Residence of Decedent at the time of death
9 Non-Resident Alien? Yes No
10 Name of Executor / Administrator (Last Name, First Name, Middle Name for Individuals OR Registered Name for Non-Individual)
11 Address of Executor / Administrator
11A ZIP Code
12 TIN of Executor / Administrator / / / 13 Contact Number
14 Email Address
Part II – Total Tax Payable
Particulars A. Exclusive B. Conjugal/Communal C. Total
15 Real Properties excluding Family
Home (From Schedule 1)
●
16 Family Home (From Schedule 1A) ●
17 Personal Properties (Total of
Schedule 2 and 3)
●
18 Taxable Transfer (From Schedule 4) ●
19 GROSS ESTATE
●
(Sum of Items 15 to 18)
20 Less: Ordinary Deductions
●
(From Schedule 5)
21 Estate after Deductions
●
(Item 19 less Item 20)
22 Less: Share of Surviving Spouse (Item 21 divided by 2) (if applicable) ●
23 Estate of the Decedent (Item 21 less Item 22) ●
24 Less: Special Deductions
24A Family Home (if applicable) ●
24B Standard Deduction (if applicable) ●
24C Medical Expenses (if applicable) ●
24D Total Special Deductions (Sum of items 24A to 24C) ●
25 NET TAXABLE ESTATE (Item 23 less Item 24D) ●
26 Less: Net Taxable Estate per Previously Filed Estate Tax Return/Estate Tax Amnesty Return (if applicable) ●
27 NET TAXABLE ESTATE FOR AMNESTY (Item 25 less Item 26) ●
28 Applicable Tax Rate 6 ● 0%
29 ESTATE TAX DUE (Item 27 Multiply by Item 28) ●
30 Minimum Amnesty Amount (if applicable) ●
31 Amnesty Estate Tax Payable ●
I/We declare under the penalties of perjury that this certificate has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct, pursuant to the
provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated
under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes. (If signed by an Authorized Representative, attach Special Power of Attorney)
Signature Over Printed Name of Executor/Administrator/Heir/Authorized Representative
(Indicate title/designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable)
MCLE Compliance No.
(MM/DD/YYYY) (MM/DD/YYYY)
Part III – Details of Payment
Paid thru:
AAB (specify) __________________________________ Branch Location ________________ Date (MM/DD/YYYY) _______________
RCO (specify name) ________________________________________________________________ Date (MM/DD/YYYY) _______________
*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
BIR Form No.
2118-EA Estate Tax Amnesty Return
September 2019 (ENCS) Pursuant to Republic Act No. 11213
Page 2 2118-EA 09/19ENCS P2
TIN Taxpayer’s Name
0 0 0 0 0
Part IV - Schedules
DETAILS OF PROPERTY
Schedule 1 – REAL PROPERTIES (Attach additional sheet/s if necessary)
OCT/ TCT/ Tax Declaration Zonal Value (ZV) Fair Market Value FMV whichever is higher
Location Class* Area
CCT No. (TD) No. (FMV per BIR) (FMV per TD) CONJUGAL EXCLUSIVE
TOTAL (To Part II Item 15)
Schedule 1A – Family Home
OCT/ TCT/ Tax Declaration Zonal Value (ZV) Fair Market Value FMV whichever is higher
Location Class* Area
CCT No. (TD) No. (FMV per BIR) (FMV per TD) CONJUGAL EXCLUSIVE
TOTAL (To Part II Item 16)
Schedule 2 – Personal Properties (SHARES OF STOCK) (Attach additional sheet/s if necessary)
No of Fair Market Value Amount
Name of Corporation Stock Cert. No.
Shares per Share CONJUGAL EXCLUSIVE
TOTAL (To Part II Item 17)
Schedule 3 – Other Personal Properties (Attach additional sheet/s if necessary)
Amount
Particulars
CONJUGAL EXCLUSIVE
TOTAL (To Part II Item 18)
Schedule 4 – Taxable Transfers (Attach additional sheet/s if necessary)
Amount
Particulars
CONJUGAL EXCLUSIVE
TOTAL (To Part II Item 19)
Schedule 5 – Ordinary Deductions (Whichever is applicable)
Amount
Particulars
CONJUGAL EXCLUSIVE
Actual or Allowable Funeral Expenses
Judicial Expenses of the Testamentary or Intestate Proceedings/Administration Expenses
Claims against the Estate
Claims against Insolvent Persons
Property Previously Taxed (Vanishing Deduction)
Transfers for Public Use
Others (specify) ________________________________________________________________
TOTAL (To Part II Item 20)
* RR-Residential Regular CR-Condominium Regular CL-Cemetery Lot GL-Government Lot A-Agricultural X-Institutional
RC-Residential Condominium CC-Commercial Condominium PS-Parking Slot GP-General Purpose I-Industrial APD-Area for Priority Development
