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Estate and Inheritance Tax Rates

From To ESTATE INHERITANCE
5,000.00 0 5,000.00 Exempt Exempt
7,000.00 5,000.00 12,000.00 1.0 2&
18,000.00 12,000.00 30,000.00 2.0 4
20,000.00 30,000.00 50,000.00 2.5 6
30,000.00 50,000.00 70,000.00 3.0 8

ocumentary Requirements
1. Notice of Death duly received by the BIR, if gross estate exceeds P20,000
for deaths occurring on or after Jan. 1, 1998; or if the gross estate exceeds
P3,000 for deaths occurring prior to January 1, 1998
2. Certified true copy of the Death Certificate
3. Deed of Extra-Judicial Settlement of the Estate, if the estate is settled
extra judicially
4. Court Orders/Decision, if the estate is settled judicially;
5. Affidavit of Self-Adjudication and Sworn Declaration of all properties of
the Estate
6. A certified true copy of the schedule of partition of the estate and the
order of the court approving the same, if applicable
7. Certified true copy(ies) of the Transfer/Original/Condominium Certificate
of Title(s) of real property(ies) (front and back pages), if applicable
8. Certified true copy of the latest Tax Declaration of real properties at the
time of death, if applicable
9. "Certificate of No Improvement" issued by the Assessor's Office declared
properties have no declared improvement or Sworn Declaration/Affidavit of
No Improvement by at least one (1) of the transferees
10. Certificate of Deposit/Investment/Indebtedness owned by the decedent
and the surviving spouse, if applicable
11. Photo copy of Certificate of Registration of vehicles and other proofs
showing the correct value of the same, if applicable
12. Photo copy of certificate of stocks, if applicable
13. Proof of valuation of shares of stocks at the time of death, if applicable
4 or listed stocks - newspaper clippings or certification from
the Stock Exchange
4 or unlisted stocks - latest audited inancial Statement of
issuing corporation with computation of book value per
share
14. Proof of valuation of other types of personal property, if applicable
15. Proof of claimed tax credit, if applicable
16. CPA Statement on the itemized assets of the decedent, itemized
deductions from gross estate and the amount due if the gross value of the
estate exceeds two million pesos, if applicable
17. Certification of Barangay Captain for claimed amily Home
18. Duly notarized Promissory Note for "Claims against the Estate" arising
from Contract of Loan
19. Accounting of the proceeds of loan contracted within three (3) years
prior to death of the decedent
20. Proof of the claimed "Property Previously Taxed"
21. Proof of claimed "Transfer for Public Use"
22. Copy of Tax Debit Memo used as payment, if applicable
Additional requirements may be requested for presentation during audit of
the tax case depending upon existing audit procedures.

!rocedures
The Estate Tax Return (BIR Form 1801) shall be Iiled and payment be made with an Authorized
Agent Bank (AAB) oI the Revenue District OIIice (RDO) having jurisdiction over the place oI
residence oI the decedent at the time oI his/her death.
II there is no AAB within the residence oI the decedent, the Estate Tax Return must be Iiled and
the payment made with the Revenue Collection OIIicer or duly Authorized City or Municipal
Treasurer oI the RDO having jurisdiction over the place oI residence oI the decedent.
II the required Iiler has no legal residence in the Philippines, the Estate Tax return shall be Iiled
and paid with:
(a) The OIIice oI the Revenue District OIIicer, Revenue District OIIice No. 39, South Quezon
City; or
(b) The Philippine Embassy or Consulate in the country where decedent is residing at the time
oI his/her death.

eadlines
File the return within six (6) months Irom decedent's death. However, the Commissioner may, in
meritorious cases, grant extension not exceeding thirty (30) days.
The Estate Tax imposed shall be paid at the time the return is Iiled by the executor or
administrator or the heirs. However, when the Commissioner Iinds that payment on the due date
oI the Estate Tax or oI any part thereoI would impose undue hardship upon the estate or any oI
the heirs, he may extend the time Ior payment oI such tax or any part thereoI not to exceed Iive
(5) years, in case the estate is settled through the courts or two (2) years in case the estate is
settled extra-judicially.
Extension oI Time oI Filing:
When the Commissioner Iinds that the payment oI the estate tax or oI any part thereoI would
imposed undue hardship upon the estate or any oI the heirs, he may extend the time Ior payment
oI such tax or any part thereoI not to exceed Iive (5) years in case the estate is settled through the
courts, or two (2) years in case it settled extra-judicially.
Where the request Ior extension is by reason oI negligence, intentional disregard oI rules and
regulations, or Iraud on the part oI the taxpayer, no extension will be granted by the
Commissioner.
II an extension is granted, the Commissioner or his duly authorized representative may require
the executor, or administrator, or beneIiciary, as the case may be, to Iurnish a bond in such
amount, not exceeding double the amount, not exceeding double the amount oI tax and with such
sureties as the Commissioner deems necessary, conditioned upon the payment oI the said tax in
accordance in the terms oI extension.
The request Ior extension shall be Iiled with the Revenue District OIIicer (RDO) where the estate
is required to secure its TIN and Iile the estate tax return. The application shall be approved by
the Commissioner or his duly authorized representative.