Author MRTC

REVENUE REGULATIONS (RR) NO. 016-2025

Pursuant to Sections 244 and 245 of the National Internal Revenue Code of 1997 (Tax Code), as amended, in relation to Section 4 of Republic Act (RA) No. 11213, as amended by RA No. 11569, these Regulations are hereby promulgated to provide extension on the period of submission of documentary requirements for availers of the Estate Tax Amnesty as set forth in RA No. 11956 by amending certain provisions of RR No. 006-2019, as amended.

Deadline for submission of documentary requirements (Section 9 of RR No. 006-2019, as amended):

Previous deadline (per RR No. 010-2023)Adjusted deadline (per RR No. 016-2025)
June 15, 2025June 30, 2025

Further extensions:

  • A corresponding Revenue Memorandum Circular (RMC) shall be issued setting forth the reason/s for extending the adjusted deadline for the submission, if necessary.

Applicability of existing revenue issuances on Estate Tax Amnesty under RA No. 11213:

  • Except for the amendments made in Section 2 of RR No. 016 – 2025, the provisions of existing revenue issuances to implement and to clarify the Estate Tax Amnesty under RA No. 11213, as amended by RA No. 11569, shall continue to apply to the extension of the period of its availment under the present RA No. 11956. Thus, all reference to RA No. 11213, as amended by RA no. 11569, on those revenue issuances shall also apply to RA No. 11956.