Proposed Estate Tax Amnesty Bill Seeks to Open Doors for Overseas Filipino Heirs (HB 6641).

MANILA, Philippines / 500NewsWire / September 29, 2026 / Following President Ferdinand Marcos Jr.’s directive during his fifth State of the Nation Address (SONA) and the ongoing legislative advancement of House Bill 6614, families are promised an expanded window to clear inherited properties and unlock idle real estate assets in the Philippines.

The evolution of estate tax amnesty in the Philippines has undergone vital expansions to accommodate families struggling with financial, administrative and logistic hurdles. It began with the Tax amnesty Act RA 11213 in February 2019, which originally granted amnesty for estates of decedents who passed away on or before December 31, 2017, with an expiration set for June 2021. To provide relief during pandemic lockdowns, the First Post-Pandemic Extension (RA 11569) in June 2021 extended the deadline by two years to June 14, 2023. Subsequently, the Second Extension & Coverage Expansion (RA 11956) in June 2023 further pushed the deadline to June 14, 2025, while expanding eligibility to deaths up to May 31, 2022, simplifying paperwork, and enabling online filing. Following the expiration of that formal window, House Bill 6614 was introduced with Department of Finance (DOF) support to extend the amnesty period until December 31, 2028, updating coverage to include estates of decedents who died on or before December 31, 2024.

Availing of this amnesty framework grants substantial relief, including a 100% waiver of heavy civil penalties, surcharges, and annual interest, a flat 6% settlement rate, flexible installment payment options, and complete immunity from legal action resulting in clean property titles. For Overseas Filipino Workers (OFWs), immigrants, dual citizens, and foreign heirs living abroad who cannot take extended leave or risk losing employment contracts to fly back to the Philippines, managing estate settlements can present an immense challenge.

FCB Law Office bridges this geographic divide by allowing clients to handle the entire estate tax settlement process remotely through structured legal representation. The firm manages the comprehensive process end-to-end, beginning with document gathering and determination of legal heirs by securing official Philippine Statistics Authority (PSA) records, conducting local asset verification with the Registry of Deeds and Assessor's Offices, and securing Tax Identification Numbers (TINs) with the Bureau of Internal Revenue (BIR). Furthermore, the firm facilitates the execution of a Special Power of Attorney (SPA) drafted by counsel, executed by the client abroad, and properly Apostilled or authenticated via the nearest Philippine Embassy or Consulate alongside drafting necessary Extrajudicial Settlement of Estate (EJS) documents to ensure full legal force in Philippine courts and offices. 

While the estate tax amnesty bill has been rolled out in the Senate as a top legislative priority, proactive preparation is the wisest course of action for families abroad. By initiating this matter ensures that once it is signed into law, they will fully prepared and equipped with their documents, allowing them to jump directly into government transactions and securely beat the deadlines without last-minute.

About FCB Law Office

FCB Law Office is a full-service Philippine law firm renowned for its expertise in cross-border litigation, family law, estate planning, and regulatory compliance. Combining deep substantive knowledge with modern remote legal solutions, the firm protects the rights and assets of clients across the globe.

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