REVENUE MEMORANDUM CIRCULAR NO. 33-2026 issued on April 27, 2026 provides clarification on the filing and payment of Estate Tax under the Estate Tax Amnesty.

There is no deadline for the submission of proof of settlement of estate. Non-submission of such proof on or before the June 16, 2025 deadline for availing the Estate Tax Amnesty does not invalidate the application. However, the proof of settlement is required for the processing and issuance of the Electronic Certificate Authorizing Registration (eCAR), which is necessary for the transfer of the estate’s assets.

The laws and regulations applicable at the time of death of the decedent shall be followed in the computation of the Estate Tax due for property/ies not declared/included in the previously filed Estate Tax Amnesty return. The applicable tax rate shall be applied to compute the Estate Tax due only for the undeclared property/ies of the estate.

Installment payment may be allowed within two (2) years from the statutory date of its payment without civil penalty and interest, subject to prior approval of the concerned Revenue District Office (RDO). The number of Acceptance Payment Form (BIR Form No. 0621-EA) to be issued shall be equal to the number of installment payments applied for and approved. Provided that the 1st installment was paid on or before June 16, 2025.

Installments need not be of equal amounts, provided that the total amount of installment due within the two (2) year period is equal to the total Estate Tax Amnesty due.

Failure to pay any installment on or before its scheduled due date shall be considered a forfeiture of the Estate Tax Amnesty availment. Consequently, the properties covered by the application but not fully settled under the Estate Tax Amnesty shall be subject to the applicable Estate Tax laws in effect at the time of the decedent’s death. The Estate Tax due shall be computed based on the applicable tax rates, deducting any payments already made under the amnesty and shall include the corresponding delinquency penalties.