June 27, 2019
REVENUE MEMORANDUM ORDER NO. 033-19
| SUBJECT | : | Policies, Guidelines and Procedures in the Processing and Monitoring of Estate Tax Amnesty Availment Pursuant to Republic Act (RA) No. 11213, Otherwise Known as the Tax Amnesty Act as Implemented by Revenue Regulations (RR) No. 6-2019 and Issuance of the Corresponding Electronic Certificates Authorizing Registration (eCARs) |
| TO | : | All Internal Revenue Officers, Employees and Others Concerned |
I. OBJECTIVES
This Order is issued to prescribe policies, guidelines and procedures in the processing of Estate Tax Amnesty pursuant to RA No. 11213 as implemented by RR No. 6-2019. ACcaET
II. POLICIES AND GUIDELINES
1. The Revenue District Offices (RDOs) shall process the application for availment of estate tax amnesty starting from the effectivity of RR No. 6-2019 filed by the executor or administrator, legal heirs, transferees or beneficiaries (or filer) covering the estate of decedent/s who died on or before December 31, 2017, whose estate tax/es have remained unpaid or have accrued as of the said date, with or without assessments duly issued therefor.
2. The RDO shall verify the completeness and correctness of...
