BIR extends estate tax amnesty deadline to June 16

The Bureau of Internal Revenue (BIR) has extended the deadline for the filing and payment of estate tax amnesty applications to June 16, 2025, from the previously set deadline of June 14.

In an advisory issued late Wednesday, the BIR reminded taxpayers that the new cutoff date for filing, approval, and payment is now Monday, June 16. The bureau encouraged early submission, noting the need to factor in standard processing timelines and banking cut-off hours.

The estate tax amnesty covers the estates of decedents who passed away on or before May 31, 2022, whether assessed or not, as long as the applicable estate tax remains unpaid as of the same date.

To avail of the amnesty, taxpayers must submit the completed and sworn Estate Tax Amnesty Return and the Acceptance Payment Form along with proof of payment and supporting documents. These must be filed in three copies with the appropriate Revenue District Office (RDO) no later than June 16.

“Failure to submit the same 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,” the BIR emphasized.

The bureau also reiterated that estate tax payments must be made over-the-counter through Authorized Agent Banks (AABs) or designated revenue collection officers at the RDOs. Online payment is not permitted.

To accommodate last-minute filers, AABs will extend their banking hours and accept payments until 5:00 p.m. on the deadline day.