REVENUE MEMORANDUM CIRCULAR NO. 83-2023 issued on August 14, 2023 circularizes Republic Act (RA) No. 11956, titled “An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended by Republic Act No. 11569, by Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes”.
     
       Section 4 of RA No. 11213, as amended by RA No. 11569, is further amended to read
       as follows:
               
                          “SEC. 4. Coverage. — There is hereby authorized and granted a tax
             amnesty, hereinafter called Estate Tax Amnesty, which shall cover the estate
             of decedents who died on or before May 31, 2022, with or without
              assessments duly issued therefor, whose estate taxes have remained unpaid or
             have accrued as of May 31, 2022: Provided; however, That the Estate Tax
             Amnesty hereby authorized and granted shall not cover instances enumerated
             under Section 9 hereof.”

         Section 6 of RA No. 11213, as amended by RA No. 11569, is further amended to read
         as follows:

                      “SEC. 6. Availment of the Estate Tax Amnesty; When and Where to File
             and Pay. — The executor or administrator of the estate, or if there is no
             executor or administrator appointed, the legal heirs, transferees or
             beneficiaries, who wish to avail of the Estate Tax Amnesty shall, within June
             15, 2023 until June 14, 2025, file either electronically or manually, with any
             authorized agent bank, Revenue District Office through the Revenue
             Collection Officer, or authorized tax software provider, a sworn Estate Tax
             Amnesty Return, in such forms as may be prescribed in the Implementing
             Rules and Regulations. The payment of the amnesty tax shall be made, either
             electronically or manually, at the time the Return is filed with any authorized
             agent bank, Revenue District Office through the Revenue Collection Officer,
             or authorized tax software provider: Provided, That the appropriate Revenue
             District Officer shall issue and endorse an acceptance payment form, in such
             form as may be prescribed in the Implementing Rules and Regulations of this
             Act for the authorized agent bank, or in the absence thereof, the revenue
             collection agent or authorized tax software provider concerned, to accept the
             tax amnesty payment: Provided, further, That for the availment of the estate
             tax amnesty, the requirements to be submitted to the Bureau of Internal
   
           Revenue (BIR) by the filers of the estate tax amnesty shall be limited to the
           following:

           “(A) Mandatory requirements:

           “(1) Certified true copy of the Death Certificate (DC), or if not

            available, the certificate of no record of death from Philippine Statistics

            Authority and any valid secondary evidence including, but not limited to,

            those issued by any government agency/office sufficient to establish, the

           fact of death of the decedent;

           “(2) Taxpayer Identification Number (TIN) of decedent and heir/s;

           “(3) For “claims against the estate” arising from contract of loan,

            notarized promissory note, if applicable;
           
            “(4) Proof of the claimed “property previously taxed”, if any;
           
            “(5) Proof of the claimed “transfer for public use”, if any; and
           
        “(6) At least one (1) government-issued identification card (ID) of the executor/administrator of the estate, or if there is no executor or administrator appointed, the heirs, transferees, beneficiaries or authorized
representative.
         “(B) For real property/ies, if any: “(1) Certified true copy/ies of the transfer/original condominium certificate/s of title of real property/ies; “(2) Certified true copy of the tax declaration of real property/ies: if untitled, including the improvements at the time of death or the succeeding available tax declaration issued nearest to the time of death of the decedent,
if none is available at the time of death; and “(3) Where declared property/ies has/have no improvement, Certificate of No Improvement issued by the assessor’s office at the time of
death of the decedent. “(C) For personal property/ies, if applicable: 

 “(1) Certificate of Deposit/lnvestment/Indebtedness owned by the decedent alone, or decedent and the surviving spouse, or decedent jointly with others; “(2) Certificate of Registration of vehicle/s and other proofs showing the correct value of the same; “(3) Certificate of Stocks; “(4) Proof of valuation of shares of stock at the time of death; or “(5) Proof of valuation of other types of personal property. “(D) Other requirements, if applicable: “(1) If the person transacting/processing the transfer is the authorized representative, duly notarized original Special Power of Attorney (SPA) and/or, if one of the heirs is designated as executor/administrator, sworn statement; “(2) If the document is executed abroad, certification from the Philippine Consulate or Apostille; or “(3) If zonal value cannot be readily determined from the documents submitted, location plan/vicinity map. “In the absence of any of the documents required above, the Commissioner of Internal Revenue may request for alternative documents, as may be deemed appropriate. “The application for payment of estate taxes shall be a distinct and separate process from the application for transfer of properties: Provided, however, That the proof settlement of the estate, whether judicial or extrajudicial, shall only be required by the BIR for the issuance of the Electronic Certificate Authorizing Registration (ECAR) for the transfer of properties, and not for purposes of filing and payment of the estate taxes.
“x x x.” Section 8 of RA No. 11213, as amended by RA No. 11569, is further amended to read
as follows:
                                 “SEC. 8. Immunities and Privileges. — Estates covered by the
              Estate Tax Amnesty, which have fully complied with all the conditions set
              forth in this Act, including the payment of the estate amnesty tax shall be
              immune from the payment of all estate taxes, as well as any increments and
              additions thereto, arising from the failure to pay any and all estate taxes for
              the period ending May 31, 2022 and prior years, and from all appurtenant
              civil, criminal, and administrative cases and penalties under the National
              Internal Revenue Code of 1997, as amended.
                                                                       
                                                                “x x x.”

                 Payment by installment shall be allowed within two (2) years from the statutory date
for its payment without civil penalty and interest.