July 1, 2019
OPM-AS-APMD NO. 001-19
| TO | : | All Internal Revenue Officers and Others Concerned |
| SUBJECT | : | Additional Policies and Guidelines in Implementing the Estate Tax Amnesty Availment Pursuant to Revenue Regulations No. 6-2019 |
This Operations Memorandum is issued in line with the processing of applications for estate tax amnesty filed by the executor or administrator, legal heirs, transferees, beneficiaries or duly authorized filer. CHTAIc
Accordingly, all Revenue Officers concerned are hereby directed to adhere to the procedures set forth in Revenue Memorandum Order No. 33-2019 and to the following policies and guidelines to ensure uniform implementation, to wit:
1. The filing of an amended Estate Tax Amnesty Return (ETAR), by any one (1) of the decedents, whose previous ETAR was filed in only one (1) Revenue District Office (RDO) together with the ETAR of all other decedents involved in multiple succession, shall be at the RDO having jurisdiction over the last residence of the said decedent. In this regard, no deduction shall be allowed on the gross estate covering the property to be declared subsequently,...
