Clarification on the Submission of Proof of Settlement of Estate Pursuant to Revenue Regulations (RR) No. 10-2023
This Circular is hereby issued to clarify the provisions of Section 2 of RR No. 10-2023 regarding the submission of proof of settlement of the estate, whether judicial or extra-judicial, for purposes of availability of estate amnesty.
The documents required for the availment of the estate tax amnesty are the Estate Tax Amnesty Return (ETAR) – BIR Form No. 2118-EA, the Acceptance Payment Form – BIR Form No. 0621-EA, and the complete documentary requirement as prescribed under RR No. 10-2023.
The proof of settlement of the estate (e.g. Extra Judicial Settlement, Court Order), whether judicial or extra judicial, is not required to accompany the ETAR at the time of filing and payment of taxes if it is not yet available. Accordingly, the non-submission of such proof on or before June 14, 2025 shall not invalidate the application for estate tax amnesty.
However, this proof of settlement shall be required during the processing and issuance of Electronic Certificate Authorizing Registration.
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