Maraming pamilya ang hindi nakapag-settle ng estate tax dahil sa takot sa penalties, surcharge, at interest. Resulta: hindi ma-transfer ang title at naipon ang problema. Ang Estate Tax Amnesty ay paraan para magbayad nang walang penalties, surcharges, at interest.
Mahalaga ito dahil may final deadline ang amnesty. Ang deadline of June 14, 2025 ay lumipas na. As of October 2026, wala nang active Estate Tax Amnesty. Ang mga hindi naka-avail ay subject na sa regular estate tax rules at penalties.
Ano ang Estate Tax Amnesty at bakit ito binigay?
Sa video (recorded May 2025), ipinaliwanag nina Atty. Erwin Zagala, Atty. Ramon Ramirez, at ang associates ang nature ng amnesty: para ma-absolve ang hindi nakapag-comply at para makapag-raise ng revenue ang government. Ang RA 11956 ay nag-extend ng period hanggang June 14, 2025, at expanded ang coverage sa decedents who died on or before May 31, 2022. Walang third extension ang naganap. RA 11569, Official Gazette
Ano ang regular estate tax rate at penalties kung late?
Under RR 12-2018 implementing the TRAIN Law: “The net estate of every decedent, whether resident or non-resident of the Philippines, as determined in accordance with the NIRC, shall be subject to an Estate Tax at the rate of six percent (6%).” Dating graduated rates hanggang 20% before TRAIN. Kapag late, may 25% surcharge for failure to file and pay on time under the NIRC, plus interest. BIR RR 12-2018
Sino ang qualified at hanggang kailan?
Qualified ang estates of decedents who died on or before May 31, 2022, with unpaid estate taxes as of that date. Ang final availment period ay June 15, 2023 until June 14, 2025. Ngayon ay closed na ang window.
Panoorin ang buong video dito.
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Ang article na ito ay para sa general information lamang at hindi legal advice. Para sa inyong specific na sitwasyon, kumonsulta sa abogado.
