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REVENUE REGULATIONS 16-2025 issued on June 24, 2025 amends certain provisions of Revenue Regulations (RR) No. 6-2019, as amended by RR No. 10- 2023 and RR No. 17-2021 to provide extension on the period of submission of documentary requirements for Estate Tax Amnesty availment pursuant to Republic Act (RA) No. 11956, further amending RA No. 11213, otherwise known as the “Tax Amnesty Act”, as amended by RA No. 11569.

To provide extension on the period of submission of documentary requirements for availers of the Estate Tax Amnesty under RA No. 11956, Section 9 of RR No. 6- 2019, as amended by RR No. 17-2021 and RR No. 10-2023, are further amended as follows:

“xxx.

After payment, the duly accomplished and sworn ETAR and APF with proof of payment, together with the complete documentary requirements, shall be immediately submitted to the concerned RDO in triplicate copies. Failure to  submit the same until June 30, 2025 is tantamount to non availment of the Estate Tax Amnesty and any payment made may be applied against the total regular estate tax due inclusive of penalties.

xxx.”

By virtue of the authority of the Secretary of Finance, the Commissioner of Internal Revenue is allowed to extend the deadline for the submission of documentary requirements due to force majeure or any other justifiable reason/s in the interest of public service. A corresponding Revenue Memorandum Circular shall be issued setting forth the reason/s for extending the adjusted deadline for the submission, if necessary.

Except for the amendments made in Section 2 of these Regulations, the provisions of existing revenue issuances to implement and to clarify the Estate Tax Amnesty under RA No. 11213, as amended by RA No. 11569, shall continue to apply to the extension of the period of its availment under the present RA No. 11956. Thus, all reference to RA No. 11213, as amended by RA No. 11569, on those revenue issuances shall also apply to RA No. 11956.