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Estate Tax Amnesty Philippines: Extended Until June 14, 2025

The Estate Tax Amnesty under Republic Act No. 11956 has been extended until June 14, 2025, covering estates of decedents who died on or before May 31, 2022. This program allows families to settle unpaid estate taxes at a flat 6% rate without penalties or interest charges.

Key Benefits of Estate Tax Amnesty

The amnesty imposes a flat 6% estate tax rate based on the net estate value, eliminating the regular progressive rates of 6% to 20%. More importantly, it waives all accumulated penalties and interest charges that often exceed the original tax liability by several times.

For families with long-standing unpaid estate taxes, this represents substantial savings. From 2019 to March 2023, the government collected ₱7.41 billion from 133,860 beneficiaries who used the amnesty program.

Who Can Apply

The amnesty covers estates of persons who died on or before May 31, 2022, with or without tax assessments, whose estate taxes remained unpaid as of that date. Eligible applicants include:

  • Legal heirs and beneficiaries
  • Estate executors and administrators
  • Transferees of inherited property
  • Even third parties who purchased property from heirs can apply for amnesty to clear tax obligations

Application Requirements

The required documents have been simplified and limited to basic requirements including certified death certificates, taxpayer identification numbers of decedent and heirs, and property documentation. Alternative documents may be accepted when primary documents are unavailable.

Payment Options

The law allows installment payments within two years from the filing date without penalties or interest. Applications can be filed electronically or manually through authorized banks, Revenue District Offices, or approved tax software providers.

Professional Assistance

Given the documentation requirements and BIR procedures involved, many families benefit from professional guidance to ensure proper compliance and optimal results. The amnesty process involves property valuation, document preparation, and coordination with tax authorities.

Our law firm assists clients with estate tax amnesty applications, helping families navigate the requirements and complete the process efficiently within the June 14, 2025 deadline.

For consultation regarding your estate tax amnesty options, contact our office to discuss your specific situation.

Freedom of Information Guidelines Issued to Address Vexatious Requests

MANILA – To address the growing number of vexatious requests cloaked under the citizen’s Right of Information, the Presidential Communications Operations Office (PCOO), through the Freedom of Information – Project Management Office (FOI-PMO), has issued detailed guidelines for all FOI implementing agencies.

Under the FOI Memorandum Circular No.5, s. a request can be considered vexatious if it is frivolous, malicious, made in bad faith, intends to harass, vilify or embarrass, and poses an actual or imminent danger to the office, its officials or employees.

The new FOI policy also provides government agencies, including Local Government Units (LGUs), the standard evaluation criteria in determining whether a request can be considered vexatious.

The policy also recommends agencies to proactively clarify to the requesting party the nature and purpose of his/her request, instead of an outright denial of it. It is advised that agencies must extend assistance to the requesting party so that a valid FOI request may be filed.

PCOO Assistant Secretary and FOI Program Director Kristian Ablan said that while this Memorandum was able to provide safeguards to agencies against vexatious requests, it still ensures that the freedom of information is still afforded to citizens with legitimate requests. (Photo and Article via PNA, PCOO PR)

Freedom of Information Guidelines Issued to Address Vexatious Requests

MANILA – To address the growing number of vexatious requests cloaked under the citizen’s Right of Information, the Presidential Communications Operations Office (PCOO), through the Freedom of Information – Project Management Office (FOI-PMO), has issued detailed guidelines for all FOI implementing agencies.

Under the FOI Memorandum Circular No.5, s. a request can be considered vexatious if it is frivolous, malicious, made in bad faith, intends to harass, vilify or embarrass, and poses an actual or imminent danger to the office, its officials or employees.

The new FOI policy also provides government agencies, including Local Government Units (LGUs), the standard evaluation criteria in determining whether a request can be considered vexatious.

The policy also recommends agencies to proactively clarify to the requesting party the nature and purpose of his/her request, instead of an outright denial of it. It is advised that agencies must extend assistance to the requesting party so that a valid FOI request may be filed.

PCOO Assistant Secretary and FOI Program Director Kristian Ablan said that while this Memorandum was able to provide safeguards to agencies against vexatious requests, it still ensures that the freedom of information is still afforded to citizens with legitimate requests. (Via PNA, PCOO PR)

Mandaluyong courts placed on lockdown

MANILA – The Mandaluyong Regional Trial Court (RTC) has declared a two-week lockdown after a prosecutor tested positive for coronavirus disease 2019 (Covid-19).

In a memorandum issued on Monday, Acting Executive Judge Ofelia Calo said the lockdown will be in effect “beginning June 15, 2020 until June 29, 2020, unless the lockdown is earlier lifted and upon proper notice to all concerned”.

Disinfection of the new hall of justice was undertaken on June 13 but Calo said she “deems it prudent” to direct all RTC and Metropolitan Trial Court judges and personnel to undergo self-quarantine.

During the period, no one shall be allowed to enter the hall of justice but court operations shall continue through their hotlines and judiciary e-mail accounts.

Under the directive, previously scheduled hearings via videoconferencing shall proceed. (Photo and article via PNA)

DOF warns public vs. cryptocurrency

MANILA – The Department of Finance (DOF) has warned the public against believing information saying that DOF Secretary Carlos Dominguez III is promoting a cryptocurrency auto-trading program called Bitcoin Revolution. 

In a statement Thursday, the department said DOF employees have also seen similar investment schemes illegally using the names of “key Treasury and Finance officials in other countries to encourage potential investors to buy into their questionable product”. 

Bitcoin is one of the more known cryptocurrency, a virtual asset that uses cryptography and is being used for digital financial transactions. DOF thus encourages the public to report similar schemes to the Enforcement and Investor Protection Department of the Securities and Exchange Commission (SEC) by calling 8818-5704. “The DOF also warns those behind these unscrupulous and unauthorized investment schemes that the government is monitoring the public space for such schemes, and will take appropriate legal and regulatory action,” it added.  

Last May 19, the DOF issued a statement warning the public on what it called a fake news after an article came out online saying the government has created a platform called Bitcoin Lifestyle, and none other than President Rodrigo R. Duterte was encouraging investment on the platform. (PNA)