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    11 views1 page

    2118-EA guidelines-TAX AMNESTY

    Uploaded by

    flordeluna aying

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
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    Guidelines and Instructions for BIR FORM No. 2118-EA. Estate Tax Amnesty Return ‘Woo Stal Fite This totum stall be led in _iplicste bythe exerutovatministatrutoried representative cf estates avaling of he Estee Tax Amnesty uncer Republic Act (R.A) No, 11213, otherwise noun a the “Tex Amnesty Ae When and Where to Fite and Pay “This retum together with complete documertary requirements shall be fied within two (2) sears Som the effectivity ofthe Implementing Rules and Regulations (RR) of Este Tax Armesty ander the Tax ‘Amnesty Act 0 the Revemte Diset Office (RDO) bivingjuricion ‘verte last residence ofthe decedent at heise of is death, Th cae of nonresident decedent with exeeto o adnate in the Philippines, the ren shall be Fled with the RDO where suck ‘necalrfaiinistater is registred ori not yet egstered with the BIR, tthe exertoredminstater egal residence [he docodont has ao legal Fesidenot inthe Philipaies, the rum shal be fied with RDO Ne, 38, Sous Quezon Cis The ax amnesty due shal be paid using the Estate Tex Accepance Payment Form (BIR Form No, 062)-EA) the Authorized Agent Bank (AB) or Revenue Colleton Offer (RCO) ofthe RDO. “Tax Rater and Dasis of Tax There shall be imposed a ae of sx pereot (6%) based on the loveseat NET TAXABLE ESTATE determped sof the time of death fof eesedent composed ofall properties real or person, tangible or intangible ies allowable dedvotone, Provided ha, the minimum amzesty tax forthe tans of he eat shal be Five Thousand Peas (P5,00.00), ‘Valuation of Estate “The estate hall be valued a its fir markt vlae (FMV) 2 ofthe sine of eenth, However, the vale of el proper as ofthe time of death Sal be Whichever is higher of 1. The zonal value as determined by the Commissioner of Internal Revenue: oF 2. The EMV at show nthe schedule of vals feed bythe Provincia or City Assess Gross Estate ‘Ging Estate for sitizens abl inlugeal he propor fe decedent atthe tim of death, rel or porsonal, angible or iargible, wherever “Siusted bat excuding the exchate prepare ofthe surviving spouse For honvestent wins, it shell include erly propenies sited in the Philippines. Ded “The lloyble deductions shall be based on the aw applicable athe tine of eth ofthe dosdent (vbr to Annsx A of TR). Mandatory Requirements [Original copy and ovo 2) photocopies of each document] 1, Cenifed mus copy ofthe Death Cetiate (DC) 2. Taxpayer Idesiation Number (TIN) of devedent and hens 3. Estate Tax Amnesty Return (ETAR) 4 Este Tax Acceptance Payment Foon (APF), Revente Official ‘Receipt (ROR), IFpaié 0 REO 4, Adfeavi of Se adjdicatlon o Deed of Bra Judit Setement (61S) ofthe Fate of te decoders cr (Cour decision judgement iho exe bes ben seed jill or ifthere iss fast wl and testament 46, Cmfoaton f the Barangay Captain forte last residence ofthe ‘codent and oaimed Famtly Home, if ary 17. Por "Clas Apuinst she Este” arising fiom Contact of Loan, [Notarized Promissory Nove, i apliable 8, ProoPof te slamee “Property Previously Texe any Proofer he claimed “Transe fr Public Use" any 1, at east one (1) valid goverment ID ofthe evesutonadsator ofthe esate, ori thete fs po executor or adinistrtor appointed, the hes, stress, beneiies or authorized representative For Real Propertyiles, f amy: (Original cory and ove @) phowoopies ofeach document? 11, Cenifed uve copyies of the ThansfiOrigina Condominium. (Cenfeatls of Tite of real poneres 12, Catied te copy of the Tax Declaration of ral properties, inelading the improvements et the time of death or the suoeeding valle tax decartionlsed peaest tothe tne of death ofthe ‘Seoeden, ifaoue is avaible atthe time of deh 13, Where deslced properties hsvhave no improvement, Certificate ‘of Ne Improvement issued by tbe Assessors Office at de time oF ‘eath ofthe decedent For Personal Properties, if any: (Orighal copy and vo @) heocoptes ef each document) 14, Cenifate of Depoitivastmendindebiedness ovmed. by the

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