Revenue Regulations · RR
RR 10-2023
To implement the extension of the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569, by amending Sections 2, 9, 13, and 16 of RR No. 6-2019.
- Document type
- RR
- Number
- 10
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRR No. 10-2023 (September 8, 2023) amends Sections 2, 9, 13, and 16 of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty under RA No. 11956. Estates of decedents who died on or before May 31, 2022, with unpaid or accrued estate taxes as of that date, may avail of the amnesty by filing and paying the Estate Tax Amnesty Return (BIR Form 2118-EA) from June 15, 2023 until June 14, 2025, either electronically or manually, through authorized agent banks, revenue collection officers of any RDO, or authorized tax software providers. The regulations enumerate documentary requirements, RDO processing (endorsement of the Acceptance Payment Form within five working days of complete documents), eCAR issuance rules, a two-year installment option without civil penalty and interest, and immunities for fully complying estates. Failure to submit the complete documents by June 15, 2025 is treated as non-availment, with payments applied against the regular estate tax due with penalties.