Got unresolved estate taxes or inherited property with paperwork still pending? You’re not alone—and here’s your chance to finally settle it minus the penalties. 

Thanks to the extended Estate Tax Amnesty, the Philippine government is offering a final chance to resolve unpaid estate taxes without surcharges, penalties, or interest. 

Whether you’re an heir, executor, or managing a family business affected by estate issues, this guide explains how to take advantage of the amnesty and avoid future legal or financial complications. 

What Is the Estate Tax Amnesty? 

The Estate Tax Amnesty was re-extended under Republic Act No. 11956, allowing taxpayers to settle estate taxes of decedents who died on or before May 31, 2022. 

• Deadline: June 14, 2025 
• What’s waived: Interest, penalties, and surcharges 
• Who qualifies: Heirs of deceased persons with unpaid or partially paid estate taxes 

Only the basic estate tax needs to be paid. No surprises. No piling fees. 

Why This Matters for Families, Heirs, and Business Owners 

Unpaid estate taxes don’t just sit quietly—they freeze assets, delay property transfers, and block business ownership changes. 

With this amnesty, you can: 

• Legally transfer titles and access inherited property 
• Avoid audit issues or BIR notices later 
• Resolve tax debts for good 
• Use real estate or shares as loan collateral again 
• Simplify succession for family-owned businesses 

Who Should Avail of the Estate Tax Amnesty? 

You’re eligible if: 

• The deceased passed away on or before May 31, 2022 
• The estate has unpaid or underpaid estate taxes 
• You’re an heir, executor, administrator, or legal representative 
• The estate has not been fully settled with the BIR 

Even if the estate was previously assessed or audited, you may still qualify under certain conditions. 

Step-by-Step Guide to Availing the Estate Tax Amnesty 

Here’s how to start: 

1. Gather Required Documents 

• Death Certificate 
• Proof of Relationship (birth or marriage certificates) 
• TIN of the decedent and heirs 
• List of properties and liabilities 
• Land titles, tax declarations (if applicable) 

2. Compute Estate Tax 

• Based on net estate (assets minus debts) 
• Use BIR Form 2118-EA 
• CPA assistance is highly recommended to avoid computation errors 

3. File the Estate Tax Amnesty Return 

• Submit to the BIR Revenue District Office (RDO) where the decedent was last registered 
• Bring all supporting documents for faster processing 

4. Pay the Basic Tax 

• Only the computed estate tax—no penalties or interest 
• Can be paid at an authorized bank or via BIR systems 

5. Secure the Certificate of Availment 

• This is your proof that you’ve complied 
• Required for land title transfer or settling legal estate matters 

Common Problems—and How UNA Helps Solve Them 

Tips for a Smooth Estate Tax Amnesty Filing 

• Start early—document collection and BIR coordination take time 
• Work with a licensed CPA or tax advisor to avoid errors 
• Confirm that all heirs have complete TINs 
• Don’t delay—June 14, 2025 is a hard deadline 

Why Work with UNA Tax & Accounting Services? 

UNA is more than a tax consultancy—we’re your partner in estate compliance. With years of experience handling estate tax filings and amnesty cases, we make sure: 

• All your documents are reviewed and complete 
• Your tax computations are 100% accurate 
• You receive zero-penalty processing and the required Certificate of Availment 
• You can move forward with property transfers, permits, or loan applications 

Need estate planning, audit help, or business registration support? We’ve got you covered too. 

Don’t Wait for the Deadline—Let’s Settle It Now! 

The Estate Tax Amnesty is the final extension. Missing this deadline means going back to full penalties, surcharges, and potential estate disputes. 

Book your FREE 15-minute consultation today or email us at sales@una-acctg.com to get started!  

Let’s get your estate cleared, titles transferred, and assets unlocked.