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Implementing the Provisions of Estate Tax Amnesty under RA No. 11213 (Tax Amnesty Act)

Implementing the Provisions of Estate Tax Amnesty under Title II of Republic Act (R.A.) No. 11213, Otherwise Known as the “Tax Amnesty Act”

Revenue Regulation (R.R.) No. 6-2019 | 2019-05-28

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
 
REVENUE REGULATIONS NO. 6-2019      
 
SUBJECT: Implementing the Provisions of Estate Tax Amnesty under Title II of Republic Act (R.A.) No. 11213, Otherwise Known as the “Tax Amnesty Act”
 
TO: All Internal Revenue Officers and Others Concerned

Section 1. Purpose. - Pursuant to Section 244 in relation to Section 245 of the 1997 tax Code, as amended, and Section 27 of Republic Act (RA) No. 11213, these Regulations are hereby promulgated to provide the taxpayers a one-time opportunity to settle estate tax...