BIR sets estate tax amnesty deadline today, June 16

The Bureau of Internal Revenue (BIR) has issued a final reminder that today, June 16, 2025, is the last day for taxpayers to avail of the estate tax amnesty.

In a tax advisory released last week, the BIR reiterated that all estate tax amnesty applications must be filed, approved, and paid by the end of the day.

“This is to remind all concerned taxpayers that the deadline for the filing, approval, and payment of estate tax amnesty applications is on Monday, June 16, 2025,” the BIR stated.

While the deadline was previously set for June 14, the BIR extended the cutoff to June 16, giving taxpayers a final opportunity to settle their estate tax obligations under the amnesty program.

The bureau urged applicants to consider the standard processing time and bank cut-off hours when filing and making payments to avoid delays or disqualification.

The amnesty covers estates of individuals who passed away on or before May 31, 2022, with unpaid or accrued estate taxes as of that date—whether or not there were assessments previously issued.

To qualify, taxpayers must submit the sworn Estate Tax Amnesty Return, Acceptance Payment Form with proof of payment, and complete documentary requirements in triplicate copies to the appropriate Revenue District Office no later than today.

“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 warned.

The BIR also reminded the public that online payments are not allowed. All payments must be made over-the-counter at authorized agent banks (AABs) or directly to Revenue Collection Officers at the respective RDOs.

To accommodate last-minute filers, AABs will accept payments until 5:00 p.m. today.