chiaras blog

RA 11569 to give a second chance in settling Tax Amnesty Delinquencies until July 14, 2023

By | chiaras blog, frolands blog

By Chiara Axibal and Froland Tajale

Real Estate Research Analysts | TFA News


On July 30, 2021, President Rodrigo Duterte signed into law RA 11569, amending RA 11213 (The Tax Amnesty Act) to extend the validity of the tax amnesty for another two years. The deadline of applications has been postponed from June 14, 2021 to June 14, 2023.

The law is considered vital to the recovery of the economy as government-imposed lockdowns took away significant filing time from potential filers for estate taxes, resulting to not fully completing the estate tax amnesty process for the entire period allowed by the law. The new law was published in the Official Gazette on June 30, 2021 and took effect in July 15, 2021.

Revisiting RA 11213


An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies.

RA 11213, otherwise known as the “Tax Amnesty Act” of 2019 is aimed at giving a “one-time opportunity to settle tax obligations through an estate tax amnesty program that will give reasonable tax relief to estates with deficiency estate taxes,” Section 2, Clause (a) reads. It is a window of opportunity for taxpayers to settle their unpaid internal revenue taxes for all taxable year 2017 and the years prior. The Estate Tax Amnesty only covers the Estate Tax Amnesty and Tax Amnesty on Delinquencies, not the General Tax Amnesty.


RA 11213 took effect on February 14, 2021 and was published in the Official Gazette. It became effective on April 24, 2019. The Implementing Rules and Regulations of Tax Amnesty on Delinquencies was released on April 5, 2019.


The Estate Tax Amnesty includes the estate of decedents who died on or before December 31, 2017, whose estate taxes remained unpaid or have accrued as of December 17, 2021. Exceptions to this rule are stated in Section 9 of the republic act:

  • estate tax cases which shall have become final and executory; and
  • properties involved in cases pending in appropriate courts.

Tax rate

The estate amnesty tax is set at the rate of 6% based on the decedent’s total net estate at the time of death, except when the estate tax return was previously filed, in which case the tax base shall be 6% of the net undeclared estate.

How to Avail of the Estate Tax Amnesty

The estate administrator, lawful heirs, or beneficiaries who wish to avail of the Estate Tax Amnesty must file a Sworn Estate Tax Amnesty Return within two (2) years from the effectivity of the Implementing Rules and Regulations (IRR), dated April 24, 2019. It should be filed and paid simultaneously at the Revenue District Office of the Bureau of Internal Revenue (BIR) which has jurisdiction over the last residence of the decedent.

Immunities and Privileges of Availing the Estate Tax Amnesty

The payment of the estate tax amnesty shall be “immune from the payment of all estate taxes, as well as the increments and additions thereto, arising from the failure to pay any and all estate taxes for taxable year 2017 and prior years,” the law reads. Those who avail of the estate tax amnesty also have the privilege of immunity from civil, criminal, and administrative cases and penalties.



Philippine National Authority:

Official Gazette:

RA 11569:

RA 11213:

RA 11573: Simplifying and Removing Ambiguity in Land Titling

By | chiaras blog

RA 11573: Simplifying and Removing Ambiguity in Land Titling


By Chiara Axibal, Real Estate Research Analyst | Tan Frankum & Associates Commercial Realty

August 11, 2021


On July 16, 2021, President Rodrigo Duterte signed into law Republic Act (RA) 11573, an act amending the Public Land Act and Property Registration Decree. The signing was only released to the media last July 28, 2021.


What is Republic Act No. 11573 all about?

RA 11573 is an act improving the confirmation process for imperfect land titles, which introduced amendments to the 85-year-old Commonwealth Act No. 141 (The Public Land Act), as amended, and the 43-year-old Presidential Decree No. 1529 (Property Registration Decree), as amended. It was signed by President Rodrigo Duterte on July 16, 2021 to simplify the procedures and requirements in granting land titles.


How do agricultural patent claimants benefit from RA 11573?

The Community Environment and Natural resources Office (CENRO) or Provincial Environment and Natural Resources Office (PENRO), which are both under the DENR office, are mandated to process the application for agricultural patents within 120 days from filing. For provinces with no CENRO, they may file their applications with the PENRO.

The approval of the application for an agricultural free patent is shortened to five (5) days or less. The new law states, “Upon receipt of the recommendation from the CENRO, or upon the completion of the processing of the application within the reglementary period, the PENRO, DENR, Regional Director, or the Secretary of the DENR, as the case may be, shall approve or disapprove the application for agricultural free patent within 5 days.”

“In case of conflicting claims among different claimants, the parties may seek the proper administrative and judicial remedies,” according to RA 11573.

The period of possession and occupation of alienable and disposable agricultural land is also shortened from 74 years to 20 years only, except when it is prevented by war or force majeure.


The Process

Diagram 1: Updated process of agricultural patents as of July 2021.


Who may apply?

The applicant must be a natural-born citizen of the Philippines who has continuously occupied and cultivated a trace or tracts of alienable and disposable agricultural public lands of not more than twelve (12) hectares for twenty (20) years prior to the application for an agricultural free patent and shall have paid the real estate tax to be entitled to have a free patent issued.

Claimants who have acquired ownership of private lands or abandoned riverbeds by right of accession or accretion under the provision of existing laws, and those who have acquired ownership of land in any other manner provided by law can “file petitions in the Regional Trial Court where their province is located, for confirmation of their claims and for the issuance of a certificate of title to land not exceeding twelve (12) hectares,” as stated by the new law.


How do claimants prove that the land is alienable and disposable?

“A duly signed certification by a duly designated DENR geodetic engineer that the land is part of alienable and disposable agricultural lands of the public domain is sufficient proof that the land is alienable,” the law reads. Gross inexcusable negligence from the engineer, such as the falsification of the projection map or incomplete data, and the DENR official who shall have approved such projection map, shall be subject to penalty amounting to not less than 100,000 Philippine pesos but not more than 500,000 Philippine pesos, or imprisonment of not less than six (6) months but not exceeding six (6) years, or both, at the court’s discretion.



Official Gazette


Philippine News Agency


Business Mirror