Additional Policies and Guidelines in Implementing the Estate Tax Amnesty Availment Pursuant to RR No. 6-2019

July 1, 2019 OPM-AS-APMD NO. 001-19 TO : All Internal Revenue Officers and Others Concerned SUBJECT : Additional Policies and Guidelines in Implementing the Estate Tax Amnesty Availment Pursuant to Revenue Regulations No. 6-2019 This Operations Memorandum is issued in line with the processing of applications for estate tax amnesty filed by the executor or administrator, legal heirs, transferees, beneficiaries or duly authorized filer. CHTAIc Accordingly, all Revenue Officers concerned are hereby directed to adhere to the procedures set forth in Revenue Memorandum Order No. 33-2019 and to the following policies and guidelines to ensure uniform implementation, to wit: 1. The filing of an amended Estate Tax Amnesty Return (ETAR), by any one (1) of the decedents, whose previous ETAR was filed in only one (1) Revenue District Office (RDO) together with the ETAR of all other decedents involved in multiple succession, shall be at the RDO having jurisdiction over the last residence of the said decedent. In this regard, no deduction shall be allowed on the gross estate covering the property to be declared subsequently, except for the share of the surviving spouse, if applicable. 2. The Acceptance Payment Form (APF) (BIR Form No. 0621-EA) shall be approved and endorsed by the Revenue District Officer for payment after pre-evaluation of the complete documentary requirements submitted by the filer and upon computation of the estate tax amnesty due. 3. The pre-evaluation period shall not exceed thirty (30) days from the receipt of the complete documentary requirements as enumerated in the Estate Tax Amnesty Return (ETAR) (BIR Form No. 2118-EA). 4. The date when the filer should return to get the APF shall be indicated on the space with "APF release date __________," provided on the "Complete" portion of the Checklist of Documentary Requirements. 5. The exceptions under Section 3 of Revenue Regulations No. 6-2019 shall be printed on the lower portion of the Certificate of Availment (CA), to read as follows: "In case there are properties covered under Section 3 of RR No. 6-2019 which are included in the application for estate tax amnesty, the application pertaining to such properties shall be considered null and void." A sample of the CA with the above notation is attached herewith. 6. The details of the property/ies included in the judicial settlement/last will of testament pending in court shall be encoded on the lower portion of the CA or at the back of the same with the words "x x x Nothing Follows x x x" at the end of the list. 7. The failure to submit the validated APF with proof of payment to the RDO concerned on or before the lapse of the two-year availment period is tantamount to non-availment of the estate tax amnesty. 8. The Certificate of Zonal Values of Real Properties shall not be required since all schedules of zonal valuation can be verified from the BIR Portal/Website. EATCcI For your strict compliance. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT Certificate of Availment of the Estate Tax Amnesty