REVENUE MEMORANDUM CIRCULAR NO. 40-2025 issued on April 24, 2025 clarifies the submission of proof of settlement of estate for purposes of availing the Estate Tax Amnesty pursuant to the provisions of Section 2 of Revenue Regulations (RR) No. 10-2023.

The documents required for the availment of the Estate Tax Amnesty 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 as prescribed under RR No. 10-2023.

The proof of settlement of the estate (e.g. Extra Judicial Settlement, Court Order), whether judicial or extra-judicial, is not required to accompany the ETAR at the time of filing and payment of taxes if it is not yet available. Accordingly, the non-submission of such proof on or before June 14, 2025 shall not invalidate the application for Estate Tax Amnesty.

However, this proof of settlement shall be required during the processing and issuance of Electronic Certificate Authorizing Registration.