A bill filed by Senate President Pro Tempore Panfilo “Ping” M. Lacson seeks to grant an amnesty on unpaid estate taxes covering the estates of individuals who died on or before Dec. 31, 2025, with outstanding or accrued tax liabilities as of that date.
Senate Bill 1889 aims to broaden the tax base and accelerate revenue collection, while minimizing prolonged litigation over tax liabilities. It also seeks to facilitate the reintegration of idle or previously immobilized assets to the formal economy.
“The proposed bill… seeks to enact a broader and more pragmatic Estate Tax Amnesty framework. It authorizes a one-time opportunity for estates of decedents who died on or before a specified date to settle outstanding estate tax liabilities at a uniform rate of six percent, subject to simplified documentary and procedural requirements,” he said in the proposed “Estate Tax Amnesty Act of 2026.”
In Filipino: Senate Bill ni Lacson, Hangad Ma-Unlock ang Idle Assets at Mapataas ang Kita ng Pamahalaan
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He added the measure “is designed to convert dormant or unrealized tax exposure into immediate fiscal inflow, enhance administrative efficiency, and allow the Bureau of Internal Revenue to redirect enforcement resources toward current compliance efforts.”
Lacson pointed out that the bill clarifies the limited legal effect of availment, where payment under the amnesty program aims solely to settle tax liability, and does not extinguish liabilities under laws not covered by the amnesty.
“Proper parties and the Government retain full authority to pursue forfeiture, recovery, reversion, or criminal prosecution in accordance with applicable law. In this manner, fiscal settlement is compartmentalized from adjudication of substantive rights,” he added.
Also, Lacson said the bill strengthens administrative efficiency by limiting documentary requirements, providing for electronic filing and payment, and separating the process of tax settlement from the subsequent transfer of properties.
“By removing restrictive disqualifications and inserting clear safeguards preserving enforcement authority, the proposed bill presents a balanced and defensible policy approach. It widens the taxable universe, accelerates revenue collection, reduces prolonged litigation over tax liabilities, and facilitates productive reintegration of idle or immobilized assets into the formal economy,” he said.
Under the bill, an Estate Tax Amnesty shall be granted to the estate of those who died on or before Dec. 31, 2025, with or without assessments issued therefore, whose estate taxes remained unpaid or had accrued as of Dec. 31, 2025.
The amnesty may be availed of notwithstanding any pending assessment, investigation, civil or administrative case, including actions for recovery of property, forfeiture or reversion, involving estate tax liabilities.
An estate may enjoy immunities and privileges of the Estate Tax Amnesty and pay an estate amnesty tax at the rate of 6 percent based on the decedent’s total net estate at the time of death.
If an estate tax return was previously filed with the BIR, the estate tax rate of 6 percent shall be based on net undeclared estate. If the allowable deductions exceed the value of the gross estate, heirs, executors or administrators may avail of estate tax amnesty and pay the minimum estate amnesty tax of P5,000.
Those who wish to avail of this amnesty may file the required forms manually or electronically.
The BIR shall issue a Certificate of Availment of the Estate Tax Amnesty within 15 calendar days from submission to the BIR of the Acceptance Payment Form and Estate Tax Amnesty Return.
Also, the BIR shall coordinate with applicable regulatory agencies to set up a system allowing the transfer of title over properties to heirs and/or beneficiaries and cash withdrawals from bank accounts of the deceased.
However, payment of the estate amnesty tax shall not legitimize any lawful acquisition or void transaction; or bar the government from pursuing lawful claims, forfeiture, reversion or recovery of ill-gotten wealth.
Neither shall it extinguish liabilities arising under laws not covered by the estate tax amnesty.
The bill also said the subsequent adjudication of ownership, forfeiture, reversion or recovery in favor of any party or the government shall not entitle the estate, heirs, transferees or beneficiaries to any refund, credit or reimbursement of the estate amnesty tax paid.
Meanwhile, any information or data in the Estate Tax Amnesty Return and related documents shall be confidential and shall not be used as evidence in any investigation, prosecution or proceeding involving estate tax liabilities covered by the bill.
But the bill does not prohibit or restrict proceedings involving enforcement of lawful claims, forfeiture, reversion or recovery of ill-gotten wealth, or violations of laws not expressly covered by the estate tax amnesty granted under this Act.
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Senate Bill ni Lacson, Hangad Ma-Unlock ang Idle Assets at Mapataas ang Kita ng Pamahalaan
Inihain ni Senate President Pro Tempore Panfilo “Ping” M. Lacson ang panukalang batas na naglalayong magbigay ng amnestiya sa hindi nabayarang estate tax na sumasaklaw sa mga ari-arian ng mga yumao noong o bago ang Disyembre 31, 2025, na may hindi pa nababayaran o naipong buwis hanggang sa nasabing petsa.
Layunin ng Senate Bill 1889 na palawakin ang tax base at pabilisin ang koleksiyon ng kita ng pamahalaan, habang binabawasan ang matagal na paglilitis kaugnay ng mga obligasyong buwis. Hangad din nitong mapadali ang muling pagpasok sa pormal na ekonomiya ng mga idle o dating hindi nagagalaw na mga ari-arian.
“The proposed bill… seeks to enact a broader and more pragmatic Estate Tax Amnesty framework. It authorizes a one-time opportunity for estates of decedents who died on or before a specified date to settle outstanding estate tax liabilities at a uniform rate of six percent, subject to simplified documentary and procedural requirements,” aniya sa panukalang “Estate Tax Amnesty Act of 2026.”
Dagdag niya, layunin ng panukala ang ma-convert ang “dormant or unrealized tax exposure” at gawing “immediate fiscal inflow” at palaguin ang administrative efficiency, habang pinapayagan ang Bureau of Internal Revenue na i-redirect ang enforcement resources nito sa “current compliance efforts.”
Ani Lacson, nililinaw ng panukala ang limitadong legal na epekto ng pag-avail ng amnestiya, kung saan ang pagbabayad sa ilalim ng programa ay para lamang sa pag-areglo ng obligasyong buwis at hindi nagpapawalang-bisa ng pananagutan sa ilalim ng mga batas na hindi saklaw ng amnestiya.
“Proper parties and the Government retain full authority to pursue forfeiture, recovery, reversion, or criminal prosecution in accordance with applicable law. In this manner, fiscal settlement is compartmentalized from adjudication of substantive rights,” aniya.
Sinabi rin ni Lacson na pinatitibay ng panukala ang administratibong kahusayan sa pamamagitan ng paglilimita sa mga documentary requirement, pagbibigay-daan sa electronic filing at pagbabayad, at paghihiwalay ng proseso ng pag-areglo ng buwis mula sa kasunod na paglilipat ng mga ari-arian.
“By removing restrictive disqualifications and inserting clear safeguards preserving enforcement authority, the proposed bill presents a balanced and defensible policy approach. It widens the taxable universe, accelerates revenue collection, reduces prolonged litigation over tax liabilities, and facilitates productive reintegration of idle or immobilized assets into the formal economy,” aniya.
Sa ilalim ng panukala, magkakaloob ng Estate Tax Amnesty sa mga ari-arian ng mga yumao noong o bago ang Disyembre 31, 2025, may naisyung assessment man o wala, na ang estate tax ay hindi pa nababayaran o naipon hanggang Disyembre 31, 2025.
Maaaring mag-avail ng amnestiya kahit may nakabinbing assessment, imbestigasyon, o kasong sibil o administratibo, kabilang ang mga aksyon para sa pagbawi ng ari-arian, forfeiture o reversion, na may kinalaman sa estate tax liabilities.
Ang isang estate ay maaaring magtamasa ng mga immunity at pribilehiyo sa ilalim ng Estate Tax Amnesty at magbayad ng estate amnesty tax sa halagang 6 porsiyento batay sa kabuuang netong ari-arian ng yumao sa oras ng kanyang pagpanaw.
Kung may naihain nang estate tax return sa BIR, ang 6 porsiyentong estate tax ay ibabatay sa netong hindi naideklarang ari-arian. Kung ang mga pinahihintulutang deduction ay mas mataas kaysa sa halaga ng gross estate, maaaring mag-avail ang mga tagapagmana, executor o administrator ng estate tax amnesty at magbayad ng minimum estate amnesty tax na P5,000.
Ang mga nagnanais mag-avail ng amnestiya ay maaaring magsumite ng kinakailangang mga dokumento nang mano-mano o sa pamamagitan ng electronic filing.
Maglalabas ang BIR ng Certificate of Availment ng Estate Tax Amnesty sa loob ng 15 araw mula sa pagsusumite ng Acceptance Payment Form at Estate Tax Amnesty Return.
Makikipag-ugnayan din ang BIR sa mga kaukulang regulatory agency upang makapagtatag ng sistema na magpapahintulot sa paglilipat ng titulo ng mga ari-arian sa mga tagapagmana at/o benepisyaryo, gayundin sa pag-withdraw ng pera mula sa bank accounts ng yumao.
Gayunman, ang pagbabayad ng estate amnesty tax ay hindi magpapalehitimo sa anumang labag sa batas na pagkuha o walang-bisang transaksyon; at hindi hahadlang sa pamahalaan na ituloy ang mga lehitimong paghahabol, forfeiture, reversion o pagbawi ng ill-gotten wealth.
Hindi rin nito pinapawalang-bisa ang mga pananagutang nagmumula sa mga batas na hindi saklaw ng estate tax amnesty.
Ayon pa sa panukala, ang kasunod na paghatol hinggil sa pagmamay-ari, forfeiture, reversion o pagbawi pabor sa alinmang partido o sa pamahalaan ay hindi magbibigay ng karapatan sa estate, mga tagapagmana, transferee o benepisyaryo na maghabol ng refund, credit o reimbursement ng nabayarang estate amnesty tax.
Samantala, ang anumang impormasyon o datos na nakasaad sa Estate Tax Amnesty Return at mga kaugnay na dokumento ay mananatiling kumpidensyal at hindi maaaring gamitin bilang ebidensiya sa anumang imbestigasyon, prosekusyon o pagdinig na may kinalaman sa estate tax liabilities na saklaw ng panukala.
Nguni’t hindi ipinagbabawal ng panukala ang pagpapatuloy ng mga kaso o aksyon kaugnay ng pagpapatupad ng mga lehitimong paghahabol, forfeiture, reversion o pagbawi ng ill-gotten wealth, o paglabag sa mga batas na hindi hayagang saklaw ng estate tax amnesty na ipinagkakaloob sa ilalim ng batas na ito.
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