Availment of Estate Tax Amnesty of 2019





CHECKLIST OF DOCUMENTARY REQUIREMENTS FOR THE AVAILMENT OF ESTATE TAX AMNESTY
Certified true copy of Death Certificate
Taxpayer Identification Number (TIN) of decedent and heir/s (Take note of the birthdates of the heir/s)
Estate Tax Amnesty Return (ETAR) (BIR Form No. 2118-EA)
Duly accomplished Estate Tax Acceptance Payment Form (APF) (BIR Form No. 0621-EA)
Affidavit of Self Adjudication or Deed of Extra-Judicial Settlement of the Estate
Certification of the Barangay Captain for the last residence of the decedent and claimed Family Home, if any
ID of the administrator/executor of the estate and heir/s
Certified true copy of the TCT
Certified true copy of the Tax Declaration
Certificate of No Improvement, if applicable
Certificate of Landholdings issued by City Assessor
Notarized Original Special Power of Attorney (SPA) of authorized representative transacting with BIR

Rjb 9/28/2019

Links:
Revenue Regulations No. 6-2019 – https://www.bir.gov.ph/images/bir_files/internal_communications_1/Digest%20RR%202019/RR%206-2019.pdf
BIR website – https://www.bir.gov.ph/index.php/tax-amnesty-act.html

Comments

Post a Comment

Popular posts from this blog

Procedure in the Transfer of BIR Registration from one RDO to Another

TRANSFER OF TAXPAYERS ENGAGED IN BUSINESS OR PRACTICE OF PROFESSION (INDIVIDUAL / NON-INDIVIDUAL) A. Venue RDO having jurisdiction over the new business address, with the application copy furnished to the old RDO. B. BIR Form BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration C. Documentary Requirements 1. Copy of Amended SEC / DTI Certificate bearing the taxpayer’s new business address; 2. Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; 3. Board Resolution approving the transfer of business address, if applicable; 4. Copy of Contract of Lease executed for the new place of business, if applicable. D. Procedures I. Branches / Facilities 1. Request for transfer of registration of branch / facility shall be f...
Read more

Sample Request for Re-Investigation

BUREAU OF INTERNAL REVENUE Revenue Region No. 8 - Makati BIR Regional Office Bldg. 313 Sen. Gil Puyat Avenue, Makati City Attention: Mr. AAA                  Regional Director                                 Subject: Request for Re-Investigation                                                 Sir: We refer to your Final Assessment Notice No. F-LA-09815-052-2017 dated May 8, 2019 which we received on May 29, 2019. Please be informed that we would like to request for a re-investigation of the alleged defic...
Read more

BIR Registration Procedure for Corporations/Partnerships

Tax Form BIR Form 1903 - Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable) Documentary Requirements For Corporations/Partnerships › Photocopy of SEC Certificate of Incorporation; or › Photocopy Certificate of Recording (in case of partnership); or › Photocopy of License to Do Business in the Philippines (in case of foreign corporation); › Articles of Incorporation; or › Articles of Partnerships › Photocopy of Mayor’s Business Permit; or › Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; › New sets of permanently bound books of accounts; › Proof of Payment of Annual Registration Fee (ARF)(not applicable to those exempt from the imposition of ARF); › BIR Form No. 1906; › Final & clear sample of Principal Receipts/ Invoices; Other documents for submission only if applicable: › Board Resolution indicating the name of the authorized re...
Read more