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Revenue Memorandum Circular · RMC

RMC No. 40-2025 Digest

To clarify the submission of proof of settlement of estate for purposes of availing the Estate Tax Amnesty pursuant to Section 2 of RR No. 10-2023.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
40
Year
2025
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 40-2025 (issued April 24, 2025) clarifies Estate Tax Amnesty availment under Section 2 of RR No. 10-2023. The required documents 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 requirements under RR No. 10-2023. The proof of settlement of the estate (e.g., Extra Judicial Settlement or Court Order), whether judicial or extra-judicial, need not accompany the ETAR at the time of filing and payment if it is not yet available, and non-submission on or before June 14, 2025 will not invalidate the amnesty application. However, the proof of settlement is required during the processing and issuance of the Electronic Certificate Authorizing Registration.