Below is a summary of its main features — its coverage, mechanics and benefits — as currently in force under those laws.
I. Original Law: RA 11213 (2019) — Estate Tax Amnesty
Coverage (Section 4, RA 11213): The amnesty applied to estates of decedents who died on or before December 31, 2017, whose estate taxes remained unpaid or had accrued as of that date, with or without prior assessment.
Tax rate / Amount (Section 5): Eligible estates pay a flat “estate amnesty tax” of six percent (6%) of the decedent’s total net estate at the time of death. If there was a prior estate tax return filed, the rate applies to the net undeclared estate.
If allowable deductions then exceed the gross estate (i.e., resulting in a negative net estate), the minimum amnesty tax is ₱5,000.
Filing and payment (Section 6): The executor, administrator, legal heirs, transferees or beneficiaries had to file a sworn “Estate Tax Amnesty Return” (ETAR) with the relevant revenue district office of the Bureau of Internal Revenue (BIR) within two years from the effectivity of the tax amnesty’s implementing rules and regulations; payment was due at time of filing. For nonresident decedents, there was a specified RDO for filing.
Finality / Immunity (Section 8): Once conditions were satisfied and the amnesty tax paid, the estate would enjoy immunity from any further estate tax liabilities (including late tax, interest, surcharges, or additions) for the relevant taxable years, as well as immunity against civil, criminal, or administrative proceedings under the 1997 Tax Code arising from failure to pay such taxes.
Exceptions (Section 9): The amnesty did not apply to estates where tax liabilities had already become final and executory, or estates involving cases pending in court — for example, those under the jurisdiction of the Presidential Commission on Good Government (PCGG), or involving unlawful wealth, money-laundering, tax-evasion crimes, or malversation of public funds.
Thus, RA 11213 offered a one-time opportunity for heirs of older estates to regularize their tax obligations with reduced tax and broad immunity, in exchange for payment at a favorable flat rate.
II. Amendments & Extensions: RA 11956 (2023) + Earlier Amendment RA 11569 (2021)
Because many potential beneficiaries failed to avail themselves within the original window, the amnesty period was extended twice:
Under Republic Act 11569, the availment period was extended from the original 2021 deadline to June 14, 2023.
Subsequently, RA 11956 further amended RA 11213 (as already amended) to extend the availment period until June 14, 2025.
Key changes under RA 11956:
Expanded coverage: The cut-off date for decedents was moved from December 31, 2017 to May 31, 2022 (i.e., estates of those who died on or before that date may now avail of amnesty, provided their estate taxes remain unpaid or accrued).
Filing/payment mechanics: Filings may be made either manually or electronically, via any authorized agent bank (AAB), any Revenue District Office (RDO) through its Revenue Collection Officer (RCO), or through authorized tax software providers.
Installment payment option: Payment may be made in installments within a two-year period from the statutory due date — without civil penalty or interest — in order to encourage more estates to avail.
Immunities extended to updated cutoff: Estates that fully comply (i.e., file, pay, etc.) get immunity from all estate taxes (including increments/ additions) for the period ending May 31, 2022 and prior years, plus immunity from related civil, criminal and administrative cases and penalties under the Tax Code.
Implementing rules and regulations were issued by the BIR to operationalize the provisions (filing channels, documentary requirements, payment, etc.).
As a result, under current law (post-2023), heirs or beneficiaries of estates of decedents who died up to May 31, 2022 may — before June 14, 2025 — file and pay a flat 6% on the net estate (or minimum ₱5,000, whichever is higher), enjoy installment payment, and obtain immunity from further estate tax liability and related penalties.
III. Significance and Purpose
The estate tax amnesty law was enacted as part of a broader revenue-administration reform: it sought to clear a backlog of outstanding estate tax liabilities, unlock idle or un-title-transferred properties, simplify and accelerate registration/ title transfer, and give families a chance to regularize their inherited assets at a much lower cost.
By widening the coverage (up to May 2022) and extending the availment period, the amendments recognize that many potential heirs still had unresolved estates — particularly those who lost relatives during the pandemic years — and provide them a “last chance” to avail of the amnesty.
IV. Relation to the Proposed Bill (per the News)
The news you cited refers to a new proposed bill (approved by a House committee) to extend the estate tax amnesty further — reportedly through 2028, and to cover estates of decedents who died on or before December 31, 2024.
If enacted, this would again expand the temporal coverage (so that more recent decedents are covered) and lengthen the availment period, effectively continuing the amnesty regime and offering the same benefits (reduced tax rate or fixed minimum, immunity from liabilities, installment payments) to a broader class of estates.
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Assisted by ChatGPT AI app, December 9, 2025.