BIR extends estate tax amnesty,issues rules on filing, payments • Cai U. Ordinario

THE Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) 10-2023 that effectively extended the estate tax amnesty and covered the estate of individuals who died on or before May 31, 2022. The RR was issued in response to the recent passage into law of Republic Act (RA) 11956, which extended the period for

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