BIR extends deadline for estate tax amnesty applications

MANILA, Philippines – The Bureau of Internal Revenue (BIR) has extended the deadline for filing of applications for estate tax amnesty to June 16, 2025, from the previous cutoff of June 14.

In an advisory, the BIR encouraged taxpayers to file their application on or before the deadline, taking into consideration the standard processing time and cut-off for bank transactions.

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The amnesty program covers the estate of decedent/s who died on or before May 31, 2022, with or without assessments.

“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 bureau added.

Delinquent estate tax liabilities which have become final and executory and those covered by tax amnesty on delinquencies are exempted from the program.

Properties involved in cases pending in appropriate courts cannot avail of the tax amnesty as well.