Estate Taxation

Description

It is a tax on the right of the deceased person to transmit his/her estate to his/her lawful
heirs and beneficiaries at the time of death and on certain transfers, which are made by law
as equivalent to testamentary disposition.

It is not a tax on property.

It is a tax imposed on the privilege of transmitting property upon the death of the owner.

It is based on the laws in force at the time of death notwithstanding the postponement of
the actual possession or enjoyment of the estate by the beneficiary.

Tax Rates

The rate applicable shall be based on the law prevailing at the time of decedent’s death

 Effective January 1, 2018 to present [Republic Act (RA) No. 10963]

Tax Rate – 6%
Tax Base – Net Estate
Net Estate – determined as of the time of death of decedent composed of all properties,
real or personal, tangible or intangible less allowable deductions.
*Gross Estate minus Allowable Deductions

 Effective January 1, 1998 up to December 31, 2017 (RA No. 8424)

Under RA No. 8424, Estate tax rate is based on the value of a decedent’s Net Estate which is
calculated based the following graduated tax table/schedule.

--- insert here the estate tax table ----

 Effective July 28, 1992 up to December 31, 1997 (Section 77 of the NIRC, as
amended (RA No. 7499)
Under RA No. 7499, Estate tax rate is based on the value of a decedent’s Net Estate
which is calculated based the following graduated tax table/schedule.

--- insert here the estate tax table ----

 Effective January 1, 1973 to July 27, 1992 (Section 85 of the NIRC, as amended
(Presidential Decree No. 69)
Under P.D. No. 69, Estate tax rate is based on the value of a decedent’s Net Estate which
is calculated based the following graduated tax table/schedule.
--- insert here the estate tax table ----

 Effective September 15, 1950 to December 31, 1972 (Section 85 of the NIRC, as
amended (RA No. 579)
Under R.A. No. 579, Estate tax rate is based on the value of a decedent’s Net Estate
which is calculated based the following graduated tax table/schedule.

--- insert here the estate tax table ----

 Effective July 1, 1939 to September 14, 1950 (Section 85 of the NIRC, as

amended (Commonwealth Act No. 466)
Under Commonwealth Act No. 466, Estate tax rate is based on the value of a decedent’s
Net Estate which is calculated based the following graduated tax table/schedule.

--- insert here the estate tax table ----

Gross Estate

1. What is included in the Gross estate?

A. For resident alien decedents/citizens:

 Real or immovable property, wherever located

 Tangible personal property, wherever located
 Intangible personal property, wherever located

B. For non-resident decedent/non-citizens:

 Real or immovable property located in the Philippines

 Tangible personal property located in the Philippines
 Intangible personal property - with a situs in the Philippines such as:
 Franchise which must be exercised in the Philippines
 Shares, obligations or bonds issued by corporations organized or constituted in the
Philippines
 Shares, obligations or bonds issued by a foreign corporation 85% of the business of
which is located in the Philippines
 Shares, obligations or bonds issued by a foreign corporation if such shares,
obligations or bonds have acquired a business situs in the Philippines (i.e. they are
used in the furtherance of its business in the Philippines)
 Shares, rights in any partnership, business or industry established in the Philippines

2. What are excluded from gross estate?

 GSIS proceeds/ benefits

 Accruals from SSS
  Proceeds of life insurance where the beneficiary is irrevocably appointed
 Proceeds of life insurance under a group insurance taken by employer (not taken
out upon his life)
 War damage payments
 Transfer by way of bona fide sales
 Transfer of property to the National Government or to any of its political
subdivisions
 Separate property of the surviving spouse
 Merger of usufruct in the owner of the naked title
 Properties held in trust by the decedent
 Acquisition and/or transfer expressly declared as not taxable

3. What will be used as basis in the valuation of property?

The properties comprising the gross estate shall be valued based on their fair market value
as of the time of decedent’s death.

If the property is a real property, the appraised value thereof as of the time of death shall
be, whichever is the higher of –

1. The fair market value as determined by the Commissioner, or

2. The fair market value as shown in the schedule of values fixed by the provincial and
city assessors.

In the case of shares of stocks, the fair market value shall depend on whether the shares are
listed or unlisted in the stock exchanges. Unlisted common shares are valued based on their
book value while unlisted preferred shares are valued at par value. In determining the book
value of common shares, appraisal surplus shall not be considered as well as the value
assigned to preferred shares, if there are any. On this note, the valuation of unlisted shares
shall be exempt from the provisions of RR No. 6-2013, as amended.

For shares which are listed in the stock exchanges, the fair market value shall be the
arithmetic mean between the highest and lowest quotation at a date nearest the date of
death, if none is available on the date of death itself.

The fair market value of units of participation in any association, recreation or amusement
club (such as golf, polo, or similar clubs), shall be the bid price nearest the date of death
published in any newspaper or publication of general circulation.

To determine the value of the right to usufruct, use or habitation, as well as that of annuity,
there shall be taken into account the probable life of the beneficiary in accordance with the
latest basic standard mortality table, to be approved by the Secretary of Finance, upon
recommendation of the Insurance Commissioner.(Sec. 5, RR No. 12-2018)

4. What are the allowable deductions for Estate Tax Purposes?

(Please note that the allowable deductions will vary depending on the law applicable at the
time of the decedent’s death)

 For dates of deaths occurring January 1, 2018 to present (RA No.

10963/TRAIN Law)

A. For a citizen or resident alien:

1. Standard Deduction — An amount equivalent to Five million pesos (₱5,000,000.00)

2. Claims against the estate -

Requisites for Deductibility of Claims against the Estate –

 The liability represents a personal obligation of the deceased existing at the time of
death;
 The liability was contracted in good faith and for adequate and full consideration in
money’s worth;
 The claim must be a debt or claim which is valid in law and enforceable in court; and
 The indebtedness must not have been condoned by the creditor or the action to
collect from the decedent must not have prescribed.

3. Claims of the deceased against insolvent persons where the value of the decedent’s
interest therein is included in the value of the gross estate

4. Unpaid mortgages, taxes and casualty losses

5. Property previously taxed - An amount equal to the value specified below of any
property forming part of the gross estate situated in the Philippines of any person who died
within five (5) years prior to the death of the decedent, or transferred to the decedent by
gift within five (5) years prior to his death, where such property can be identified as having
been received by the decedent from the donor by gift, or from such prior decedent by gift,
bequest, devise or inheritance, or which can be identified as having been acquired in
exchange for property so received:

“One hundred percent (100%) of the value, if the prior decedent died within one (1) year
prior to the death of the decedent, or if the property was transferred to him by gift, within
the same period prior to his death;

“Eighty percent (80%) of the value, if the prior decedent died more than one (1) year but
not more than two (2) years prior to the death of the decedent, or if the property was
transferred to him by gift within the same period prior to his death;

“Sixty percent (60%) of the value, if the prior decedent died more than two (2) years but
not more than three (3) years prior to the death of the decedent, or if the property was
transferred to him by gift within the same period prior to his death;
“Forty percent (40%) of the value, if the prior decedent died more than three (3) years but
not more than four (4) years prior to the death of the decedent, or if the property was
transferred to him by gift within the same period prior to his death; and

“Twenty percent (20%) of the value, if the prior decedent died more than four (4) years but
not more than five (5) years prior to the death of the decedent, or if the property was
transferred to him by gift within the same period prior to his death.

“These deductions shall be allowed only where a donor’s tax, or estate tax imposed under
Title III of NIRC was finally determined and paid by or on behalf of such donor, or the estate
of such prior decedent, as the case may be, and only in the amount finally determined as
the value of such property in determining the value of the gift, or the gross estate of such
prior decedent, and only to the extent that the value of such property is included in the
decedent’s gross estate, and only if in determining the value of the estate of the prior
decedent, no deduction was allowable under this item in respect of the property or
properties given in exchange therefor. Where a deduction was allowed of any mortgage or
other lien in determining the donor’s tax, or the estate tax of the prior decedent, which was
paid in whole or in part prior to the decedent’s death, then the deduction allowable this
item shall be reduced by the amount so paid. Such deduction allowable shall be reduced by
an amount which bears the same ratio to the amounts allowed as deductions under items
(2), (3), (4), and (6) of this Subsection as the amount otherwise deductible under this item
bears to the value of the decedent’s estate. Where the property referred to consists of two
or more items, the aggregate value of such items shall be used for the purpose of computing
the deduction.

6. Transfers for Public Use

7. The Family Home - An amount equivalent to the current fair market value of the
decedent’s family home: Provided, however, that if the said current fair market value
exceeds Ten million pesos (₱10,000,000.00), the excess shall be subject to estate tax

If the family home is conjugal property and does not exceed (₱10,000,000.00), the
allowable deduction is one-half (1/2) of the amount only.

8. Amount Received by Heirs Under Republic Act No. 4917

Any amount received by the heirs from the decedent’s employer as a consequence of the
death of the decedent-employee in accordance with Republic Act No. 4917: Provided, that
such amount is included in the gross estate of the decedent.

9. Net share of the surviving spouse in the conjugal partnership or community property

B. For a non-resident alien:

1. Standard Deduction – An amount equivalent to Five hundred thousand pesos

(₱500,000)
2. Losses and indebtedness -

2.1. Claims against the estate

2.2. Claims of the deceased against insolvent persons where the value of the decedent’s
interest therein is included in the value of the gross estate

2.3. Unpaid mortgages, taxes and casualty losses

3. Property previously taxed

4. Transfers for Public Use

5. Net share of the surviving spouse in the conjugal partnership or community property

 For deaths occurring January 1, 1998 to December 31, 2017 (RA No.
8424/NIRC of 1997)

A. For a citizen or resident alien:

1. Expenses, Losses, Indebtedness, and Taxes:

1. Actual funeral expenses (whether paid or unpaid) up to the time of interment, or an

amount equal to five percent (5%) of the gross estate, whichever is lower, but in no
case to exceed P200,000.
2. Judicial expenses of the testamentary or intestate proceedings.
3. Claims against the estate.
4. Claims of the deceased against insolvent persons where the value of the decedent’s
interest therein is included in the value of the gross estate; and,
5. Unpaid mortgages, taxes and casualty losses

2. Property previously taxed (Vanishing Deduction) (Section 86 (2) of the NIRC as

amended by RA No. 8424) - An amount equal to the value specified below of any property
forming a part of the gross estate situated in the Philippines of any person who died within
five (5) years prior to the death of the decedent, or transferred to the decedent by gift
within five (5) years prior to his death, where such property can be identified as having
been received by the decedent from the donor by gift, or from such prior decedent by gift,
bequest, devise or inheritance, or which can be identified as having been acquired in
exchange for property so received:

One hundred percent (100%) of the value, if the prior decedent died within one (1) year
prior to the death of the decedent, or if the property was transferred to him by gift within
the same period prior to his death;

Eighty percent (80%) of the value, if the prior decedent died more than one (1) year but
not more than two (2) years prior to the death of the decedent, or if the property was
transferred to him by gift within the same period prior to his death;
Sixty percent (60%) of the value, if the prior decedent died more than two (2) years but not
more than three (3) years prior to the death of the decedent, or if the property was
transferred to him by gift within the same period prior to his death;

Forty percent (40%) of the value, if the prior decedent died more than three (3) years but
not more than four (4) years prior to the death of the decedent, or if the property was
transferred to him by gift within the same period prior to his death; and

Twenty percent (20%) of the value, if the prior decedent died more than four (4) years but
not more than five (5) years prior to the death of the decedent, or if the property was
transferred to him by gift within the same period prior to his death;

These deductions shall be allowed only where a donor’s tax or estate tax imposed was
finally determined and paid by or on behalf of such donor, or the estate of such prior
decedent, as the case may be, and only in the amount finally determined as the value of
such property in determining the value of the gift, or the gross estate of such prior
decedent, and only to the extent that the value of such property is included in the
decedent’s gross estate, and only if in determining the value of the estate of the prior
decedent, no Property Previously Taxed or Vanishing Deduction was allowable in respect
of the property or properties given in exchange therefor. (Section 6 & 7 of RR No. 2-2003)

3. Transfers for public use

4. The family home - fair market value but not to exceed P1,000,000.00

The family home refers to the dwelling house, including the land on which it is situated,
where the husband and wife, or a head of the family, and members of their family reside, as
certified to by the Barangay Captain of the locality. The family home is deemed constituted
on the house and lot from the time it is actually occupied as a family residence and is
considered as such for as long as any of its beneficiaries actually resides therein. (Arts. 152
and 153, Family Code)

5. Standard deduction – A deduction in the amount of One Million Pesos (P1,000,000.00)

shall be allowed as an additional deduction without need of substantiation.

6. Medical expenses – All medical expenses (cost of medicines, hospital bills, doctor’s fees,
etc.) incurred (whether paid or unpaid) within one (1) year before the death of the
decedent shall be allowed as a deduction provided that the same are duly substantiated
with official receipts. For services rendered by the decedent’s attending physicians,
invoices, statements of account duly certified by the hospital, and such other documents in
support thereof and provided, further, that the total amount thereof, whether paid or
unpaid, does not exceed Five Hundred Thousand Pesos (P500,000).

7. Amount received by heirs under RA No. 4917 - Any amount received by the heirs from
the decedent’s employer as a consequence of the death of the decedent-employee in
accordance with Republic Act No. 4917 is allowed as a deduction provided that the amount
of the separation benefit is included as part of the gross estate of the decedent.

8. Net share of the surviving spouse in the conjugal partnership or community property

B. For a non-resident alien:

1. Expenses, losses, indebtedness and taxes

2. Property previously taxed

3. Transfers for public use

4. Net share of the surviving spouse in the conjugal partnership or community property

No deduction shall be allowed in the case of a non-resident decedent not a citizen of the
Philippines, unless the executor, administrator, or anyone of the heirs, as the case may be,
includes in the return required to be filed in the Section 90 of the Code the value at the time
of the decedent’s death of that part of his gross estate not situated in the Philippines.

5. What does the term "Funeral Expenses" include?

The term "FUNERAL EXPENSES" is not confined to its ordinary or usual meaning. They
include:

1. The mourning apparel of the surviving spouse and unmarried minor children of the
deceased bought and used on the occasion of the burial;
2. Expenses for the deceased’s wake, including food and drinks;
3. Publication charges for death notices;
4. Telecommunication expenses incurred in informing relatives of the deceased;
5. Cost of burial plot, tombstones, monument or mausoleum but not their upkeep. In
case the deceased owns a family estate or several burial lots, only the value
corresponding to the plot where he is buried is deductible;
6. Interment and/or cremation fees and charges; and
7. All other expenses incurred for the performance of the rites and ceremonies
incident to interment.

Expenses incurred after the interment, such as for prayers, masses, entertainment, or the
like are not deductible. Any portion of the funeral and burial expenses borne or defrayed by
relatives and friends of the deceased are not deductible. Actual funeral expenses shall mean
those which are actually incurred in connection with the interment or burial of the
deceased. The expenses must be duly supported by official receipts or invoices or other
evidence to show that they were actually incurred. (Sec 6 (A)(1) of RR 2-2003)

6. What does the term "Judicial Expenses" include?

Expenses allowed as deduction under this category are those incurred in the inventory-
taking of assets comprising the gross estate, their administration, the payment of debts of
the estate, as well as the distribution of the estate among the heirs. In short, these
deductible items are expenses incurred during the settlement of the estate but not beyond
the last day prescribed by law, or the extension thereof, for the filing of the estate tax
return. Judicial expenses may include:

1. Fees of executor or administrator;

2. Attorney’s fees;
3. Court fees;
4. Accountant’s fees;
5. Appraiser’s fees;
6. Clerk hire;
7. Costs of preserving and distributing the estate;
8. Costs of storing or maintaining property of the estate; and
9. Brokerage fees for selling property of the estate.

Any unpaid amount for the aforementioned cost and expenses claimed under “Judicial
Expenses” should be supported by a sworn statement of account issued and signed by the
creditor. (Sec 6 (A)(2) of RR 2-2003)

Procedures on Filing Estate Tax

 Who Shall File

The Estate Tax Return (BIR Form 1801) shall be filed in triplicate by:

1. The executor, or administrator, or any of the legal heir/s of the decedent, whether
resident or non-resident of the Philippines, under any of the following situations:

a. In all cases of transfers subject to estate tax;

b. Regardless of the gross value of the estate, where the said estate consists of registered or
registrable property such as real property, motor vehicle, shares of stock or other similar
property for which a clearance from the BIR is required as a condition precedent for the
transfer of ownership thereof in the name of the transferee; or

2. If there is no executor or administrator appointed, qualified, and acting within the

Philippines, then any person in actual or constructive possession of any property of the
decedent.

Taxpayers who are filing BIR Form 1801 are excluded in the mandatory coverage from
using the eBlRForms (Section 2 of RR No. 9-2016)
  When and Where to File and Pay

The Estate Tax Return (BIR Form 1801) shall be filed within one (1) year from the
decedent's death. In meritorious cases, the Commissioner shall have the authority to grant
a reasonable extension not exceeding thirty (30) days for filing the return.

The return shall be filed with any Authorized Agent Bank (AAB) of the Revenue District
Office (RDO) having jurisdiction over the place of domicile of the decedent at the time of his
death. If the decedent has no legal residence in the Philippines, the return shall be filed
with the Office of the Commissioner (RDO No. 39, South Quezon City).

In case of a non-resident decedent with executor or administrator in the Philippines, the

return shall be filed with the AAB of the RDO where such executor/administrator is
registered or is domiciled, if not yet registered with the BIR.

When the return is filed with an AAB, taxpayer must accomplish and submit BIR-prescribed
deposit slip, which the bank teller shall machine validate as evidence that payment was
received by the AAB. The AAB receiving the tax return shall stamp mark the word
“Received’’ on the return and also machine validate the return as proof of filing the return
and payment of the tax by the taxpayer, respectively. The machine validation shall reflect
the date of payment, amount paid and transaction code, the name of the bank, branch code,
teller’s code and teller’s initial. Bank debit memo number and date should be indicated in
the return for taxpayers paying under the bank debit system.

Payments may also be made thru the epayment channels of AABs thru either their online
facility, credit/debit/prepaid cards, and mobile payments.

In case the available cash of the estate is insufficient to pay the total estate tax due,
payment by installment shall be allowed within two (2) years from the statutory date for
its payment without civil penalty and interest upon approved by the concerned BIR Official.

The due date on filing and payment of the return/tax shall depend on the applicable law at
the time of the decedent’s death.

 Extension to File and Pay

When the Commissioner of Internal Revenue finds that the payment on the due date of the
estate tax or of any part thereof would impose undue hardship upon the estate or any of
the heirs, he may extend the time for payment of such tax or any part thereof not to exceed
five (5) years, in case the estate is settled through the courts, or two (2) years in case the
estate is settled extra-judicially. In such case, the amount in respect of which the extension
is granted shall be paid on or before the date of the expiration of the period of the
extension, and the running of the Statute of Limitations for assessment as provided in
 Section 203 of the National Internal Revenue Code shall be suspended for the period of any
such extension.

Where the taxes are assessed by reason of negligence, intentional disregard of rules and
regulations, or fraud on the part of the taxpayer, no extension will be granted by the
Commissioner.

If an extension is granted, the Commissioner of Internal Revenue or his duly authorized

representative may require the executor, or administrator, or beneficiary, as the case may
be, to furnish a bond in such amount, not exceeding double the amount of tax and with such
sureties as the Commissioner deems necessary, conditioned upon the payment of the said
tax in accordance in the terms of extension.

The application for extension of time to file the estate tax return must be filed with the
Revenue District Officer (RDO) where the estate is required to secure its Taxpayer
Identification Number (TIN) and file the tax returns of the estate. The application shall be
approved by the Commissioner or his duly authorized representative. 1

Tax Form

BIR Form 1801 – Estate Tax Return

--- Insert Sample of Estate Tax Return -----

Documentary Requirements

Processing and Issuance of Approved ONETT Computation Sheet of Tax Due On Estate with No
Other Tax Liabilities and Processing and Issuance of Electronic Certificate Authorizing Registration
(eCAR) for Estate of the Decedent
(Without Other Tax Liabilities/ Business and Where Applicant Computed its Own Tax Due)

Mandatory Requirements:

 Certified true copy of the Death Certificate; (One (1) original copy and two (2)
photocopies)
 TIN of decedent and heir/s; One (1) original copy for presentation only)
 Any of the following: (One (1) original copy and two (2) photocopies)

1
Codal Reference

Sec. 22 to 27 of the Tax Reform Acceleration and Inclusion Act (TRAIN Law)
Sec. 84 to Sec. 97 of the National Internal Revenue Code (NIRC) of 1997
Revenue Regulations (RR) Nos. 2-2003, 6-2013, 6-2014; 12-2018
Revenue Memorandum Order (RMO) Nos. 26-82, 31-82, 15-2003; 35-2018
Revenue Memorandum Circular (RMC) Nos. 1-98, 34-2013
OPM-AS-APMD 2017-06-06
OPM-AS-APMD 2017-06-01
 a) Affidavit of Self Adjudication;
b) Deed of Extra-Judicial Settlement of the Estate, if the estate has been settled extra
judicially;
c) Court order if settled judicially
d) Sworn Declaration of all properties of the Estate;
 A certified copy of the schedule of partition and the order of the court approving the
same within thirty (30) days after the promulgation of such order, in case of judicial
settlement. (One (1) original copy and two (2) photocopies)
 Proof of Claimed Tax Credit, if applicable; (One (1) original copy and two (2)
photocopies)
 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 five million
pesos (P5,000,000) for decedent’s death on or after January 1, 2018 or two million
pesos (P2,000,000) for decedent’s death from January 1, 1998 to December 31,
2017. (One (1) original copy and two (2) photocopies)
 Certification of the Barangay Captain for the claimed Family Home (If the family
home is conjugal property and does not exceed Php10 Million, the allowable
deduction is one-half (1/2) of the amount only); (One (1) original copy and two (2)
photocopies)
 Duly notarized Promissory Note for "Claims Against the Estate" arising from
Contract of Loan; (One (1) original copy and two (2) photocopies)
 Accounting of the proceeds of loan contracted within three (3) years prior to death
of the decedent; (One (1) original copy and two (2) photocopies)
 Proof of the claimed "Property Previously Taxed"; (One (1) original copy and two
(2) photocopies)
 Proof of the claimed "Transfer for Public Use"; (One (1) original copy and two (2)
photocopies)
 Copy of Tax Debit Memo used as payment, if applicable. (One (1) original copy and
two (2) photocopies)

For Real Properties:

 Certified true copy/ies of the Transfer/Original/ Condominium Certificate/s of Title

of real property/ies (front and back pages), if applicable; (One (1) original copy and
two (2) photocopies)
 Certified true copy of the Tax Declaration of real properties at the time of death, if
applicable; (One (1) original copy and two (2) photocopies)
 Certificate of No Improvement issued by the Assessor's Office where declared
properties have no improvement. (One (1) original copy and two (2) photocopies)

For Personal Properties:

 Certificate of Deposit/ Investment/ Indebtedness owned by the decedent and the

surviving spouse, if applicable; (One (1) original copy and two (2) photocopies)
  Photocopy of Certificate of Registration of vehicles and other proofs showing the
correct value of the same, if applicable; (One (1) original copy and two (2)
photocopies)
 Proof of valuation of shares of stock at the time of death, if applicable: (One (1)
original copy and two (2) photocopies)
a. For shares of stocks not listed/not traded - Latest Audited Financial Statement of
the issuing corporation with computation of the book value per share;
b. For shares of stocks listed/traded - Price index from the PSE/latest FMV published
in the newspaper at the time of transaction;
c. For club shares - Price published in newspapers on the transaction date or nearest
to the transaction date.
 Photocopy of certificate of stocks, if applicable; (One (1) original copy and two (2)
photocopies)
 Proof of valuation of other types of personal property, if applicable. (One (1) original
copy and two (2) photocopies)

Other Additional Requirements, if applicable:

 Special Power of Attorney (SPA), if the person transacting/processing the transfer is

not a party to the transaction and/or Sworn Statement if one of the heirs is
designated as executor/administrator; (One (1) original copy and two (2)
photocopies)
 Certification from the Philippine Consulate or Hague Apostille Convention (if
executed abroad); (One (1) original copy and two (2) photocopies)
 Location Plan/Vicinity map if zonal value cannot be readily determined from the
documents submitted; (One (1) original copy and two (2) photocopies)
 Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal
Revenue or his authorized representative, if tax exempt; (One (1) original copy and
two (2) photocopies)
 BIR-approved request for installment payment of Estate tax due; (One (1) original
copy and two (2) photocopies)
 BIR-approved request for partial disposition of Estate; (One (1) original copy and
two (2) photocopies)
 Such other documents as may be required by law/rulings/regulations/etc. (One (1)
original copy and two (2) photocopies)
Processing and Issuance of Electronic Certificate Authorizing Registration (eCAR) for
Estate of the Decedent
(Without Other Tax Liabilities/ Business and Where Tax Paid is Based on the
Approved ONETT Computation Sheet)

Mandatory Requirements for Simple Transactions:

 Tax Returns filed with proof of payment [Revenue Official Receipt or Duly Validated
Bank Deposit Slip with Certification from the Authorized Agent Bank (AAB) which
received the tax payment] or Certificate of Tax Exemption; (One (1) original copy
and two (2) photocopies)
 ONETT Computation Sheet of Tax Due duly approved by the authorized Revenue
Officer; (One (1) original copy and two (2) photocopies)
 Any of the following applicable document if the person presenting is not among the
parties to the transaction: (One (1) original copy and two (2) photocopies)
a. Notarized Special Power of Attorney;
b. Secretary's Certificate or Board Resolution;
c. Certification from the Philippine Consulate or Hague Apostille Convention (if
executed abroad).