BIR extends deadline to submit estate tax amnesty availment docs to June 30

The Bureau of Internal Revenue (BIR) has extended the deadline for submission of documentary requirements for those availing of estate tax amnesty until June 30.

The BIR issued Revenue Regulations No. 016-2025 only to extend the period to submit the pertinent requirements until the end of the month, but not to give more time for the settlement of estate tax dues.

The submission deadline was prolonged since the taxman had already extended the deadline to avail estate tax amnesty from June 14 to June 16, giving availers more leeway to comply.

The BIR had also authorized agent banks to extend their banking hours until 5 p.m. since June 4 to June 16 for the availment of the estate tax amnesty. 

Under the latest revenue issuance, availers were allowed to submit the sworn Estate Tax Amnesty Return, Acceptance Payment Form with proof of payment, along with other documentary requirements in triplicate copies to their respective Revenue District Offices (RDO) until the end of June.

“Failure to submit the same until June 30, 2025 is tantamount to non-availment of the estate tax amnesty and any payment made may be applied against the total regular estate tax due inclusive of penalties,” the BIR said.

The amnesty covers the estate of individuals who passed away on or before May 31, 2022, regardless of whether assessments had been issued or not, provided the estate taxes remained unpaid or had accrued as of the said date. —VAL, GMA Integrated News