Revenue Regulations No. 17-2021
The Estate Tax Amnesty shall cover the estate of the decedent/s who died on or before December 31, 2017, with or without assessments duly issued therefor, whose Estate Tax/es have remained unpaid or have accrued as of December 31, 2017.
An Estate Tax Amnesty rate of six percent (6%) shall be imposed on each decedent’s total net taxable estate at the time of death without penalties at every stage of transfer of property. Provided, that the minimum Estate Amnesty Tax for the transfer of the estate of each decedent shall be Five Thousand Pesos (5,000.00).
For those who wish to avail the Estate Tax Amnesty, it shall be filed not later than June 14, 2023.
