Senator Jinggoy Ejercito Estrada has filed a bill seeking to extend the estate tax amnesty for another three years, pushing the deadline to 14 June 2028, to allow more Filipino families to resolve long-standing inheritance issues without facing hefty penalties or overwhelming financial requirements.

The current amnesty period under the Tax Amnesty Act expired on June 14. Estrada said many families have been unable to settle inherited properties due to financial constraints, lack of documents, family disputes, or limited access to legal assistance.

“Many Filipino families have spent decades struggling to process the documents for the land or property they inherited. Not because they don’t want to, but because of a lack of funds, poverty, incomplete documents, family disputes, and limited access to legal assistance,” Estrada said in filing SB 1488.

The measure proposes amendments to the Tax Amnesty Act (Republic Act No. 11213), which was previously updated by RA 11569 and RA 11956, to extend the estate tax amnesty and help heirs formalize the transfer of ownership of inherited properties.

Estrada noted that, despite the passage of RA 11213, which removed penalties and simplified compliance for heirs, many Filipinos have not yet benefited from the amnesty. 

“Many do not have the means to hire counsel, while others lack information and experience difficulty navigating legal procedures,” he added.

The senator said extending the deadline to 2028 would give families a “real chance” to settle estate concerns, unlock the economic value of idle properties, and put long-standing inheritance issues to rest.

“This measure continues the true spirit of the estate tax amnesty — helping families who have been unable to settle their obligations not out of defiance, but out of incapacity. Through this extension, we empower them to move forward, use their inherited property productively, and contribute to national development,” Estrada said.

Under SB 1488, heirs may file their Estate Tax Amnesty Return manually or electronically through authorized agent banks, Revenue District Offices, Revenue Collection Officers, or accredited tax software providers.

Estrada expressed confidence that the measure would not only promote social justice and intergenerational equity but also stimulate local economies by converting dormant estate assets into productive property.