Guidelines and Instructions for BIR FORM No.
2118-EA
Estate Tax Amnesty Return
Who Shall File 11. Proof of the claimed "Transfer for Public Use"
12. At least one (1) valid government ID of the executor/administrator of
This return shall be filed in triplicate by taxpayers availing Republic
the estate, or if there is no executor or administrator appointed, the
Act (RA) No. 11213 otherwise known as “Tax Amnesty Act”.
heirs, transferees or beneficiaries
When and Where to File and Pay
For Real Properties, if any: [Additional two (2) photocopies of each
This return shall be filed within two (2) years from the effectivity of document]
Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 11213
13. Certified true copy/ies of the Transfer/Original/Condominium
otherwise known as “Tax Amnesty Act”.
Certificate/s of Title of real property/ies, if applicable
The return shall be filed with the Revenue District Office having
14. Certified true copy of the Tax Declaration of real properties at the
jurisdiction over the place of residence of the decedent at the time of his
time of death
death. If the decedent has no legal residence in the Philippines, the return
15. Certificate of No Improvement issued by the Assessor's Office where
shall be filed with Revenue District Office No. 39, South Quezon City.
declared properties have no improvement
In case of a non-resident decedent with executor or administrator in
the Philippines, the return shall be filed with the Authorized Agent Bank
For Personal Properties, if any: [Additional two (2) photocopies of
(AAB) or Revenue Collection Officer (RCO) of the RDO where such
each document]
executor/administrator is registered, or is domiciled if not yet registered with
the BIR. 16. Original copy of Certificate of Deposit/Investment/Indebtedness
The tax amnesty due shall be paid using the Estate Tax Acceptance owned by the decedent and the surviving spouse, if applicable
Payment Form (BIR Form No. 0621-EA) to the AAB or RCO. 17. Certificate of Registration of vehicles and other proofs showing the
correct value of the same, if applicable
Tax Rates and Basis of Tax 18. Certificate of stocks, if applicable
19. Proof of valuation of shares of stock at the time of death, if applicable
There shall be imposed a rate of six percent (6%) based on NET a. For shares of stock not listed/not traded - Audited Financial
TAXABLE ESTATE determined as of the time of death of decedent Statement of the issuing corporation nearest to the date of death
composed of all properties, real or personal, tangible or intangible less of the decedent with computation of the book value per share
allowable deductions, provided that the minimum amnesty tax for the b. For shares of stock listed/traded - Value at the time of death or
transfer of the estate shall be Five Thousand Pesos (P5,000.00). the closing rate nearest to the date of death
c. For club shares - Transaction value on the date of death or
Valuation of Estate nearest to the date of death, as published in the newspaper.
The estate shall be valued at its fair market value (FMV) as of the time 20. Proof of usufruct, use or habitation
of death. However, the value of real property as of the time of death shall be 21. Proof of valuation of other types of personal property, if applicable
whichever is higher of:
1. The zonal value as determined by the Commissioner, or Other Additional Requirements, if applicable: [Additional two (2)
2. The FMV as shown in the schedule of values fixed by the Provincial or photocopies of each document]
City Assessors. Notarized Original Special Power of Attorney (SPA), if the person
transacting/processing the transfer is not a party to the transaction
Gross Estate and/or Sworn Statement if one of the heirs is designated as
Gross Estate for citizens shall include all the property of the decedent executor/administrator
at the time of death, real or personal, tangible or intangible, wherever Certification from the Philippine Consulate if document is executed
situated but excluding the exclusive properties of the surviving spouse. For abroad
resident and non-resident alien, it shall include only property/ies situated in Location Plan/Vicinity map if zonal value cannot be readily determined
the Philippines. from the documents submitted
As an additional information, properties located outside the Such other documents as may be required by law, rulings, regulations,
Philippines, if any, of resident and non-resident alien decedents, although etc.
not taxable, shall still be presented in the return under the Schedule Section
for information purposes and for purposes of computing the correct amount Note: All background information must be properly filled out.
of allowable deductions.
All returns filed by an accredited tax representative on behalf of a
taxpayer shall bear the following information
Mandatory Requirements [Additional two (2) photocopies of each
A. For Individual (CPAs, members of GPPs, and others)
document]
a.1 TIN; and
1. Certified true copy of the Death Certificate (DC) a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry.
2. Taxpayer Identification Number (TIN) of decedent and heir/s B. For members of the Philippine Bar (Lawyers)
3. Estate Tax Acceptance Payment Form b.1 TIN;
4. Estate Tax Amnesty Return b.2 Attorney’s Roll Number;
5. Original copy of any of the following: b.3 Mandatory Continuing Legal Education Compliance Number;
a. Affidavit of Self Adjudication and
b. 1. Estate has been settled extrajudicially – Deed of Extra-Judicial b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry.
Settlement (EJS) of the Estate of the decedent; in case of multiple
estates, the EJS may cover the estate of the last decedent and prior
estates with their corresponding heirs, if any
2. Estate has been settled judicially – Court order
6. Revenue Official Receipt (ROR)
7. Validated Estate Tax Amnesty Payment Form and Original Official
Receipt as proof of payment
8. Certification of the Barangay Captain for the last residence of the
decedent and claimed Family Home, if any
9. Notarized Promissory Note for "Claims Against the Estate" arising
from Contract of Loan
10. Proof of the claimed "Property Previously Taxed"
