Tax Amnesty Program
Updated June 13, 2026
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Definition
Tax amnesty is a government program that provides taxpayers an opportunity to pay outstanding taxes with reduced penalties or complete penalty forgiveness, usually offered for a limited time to encourage voluntary compliance and increase tax collection.
Tax amnesty programs in the Philippines are enacted through special laws that let taxpayers settle unpaid taxes by paying an amnesty tax, in exchange for immunity from the penalties and cases tied to the covered liabilities. The Tax Amnesty Act (RA 11213, 2019) granted an estate tax amnesty and a tax amnesty on delinquencies. Its estate tax amnesty, extended by RA 11569 and RA 11956, covered estates of persons who died on or before May 31, 2022 and closed on June 14, 2025. These programs encourage voluntary compliance, clear old liabilities that are hard to collect, and bring in revenue. The Bureau of Internal Revenue (BIR) implements each program through regulations that set the forms, documents and deadlines. Tax amnesty differs from an ordinary settlement because it is set by law for a limited period. Once the availment period ends, the regular taxes, surcharges and interest apply again.
Detailed explanation
Overview
Tax amnesty is a program created by law that lets taxpayers settle unpaid tax liabilities by paying an amnesty tax, in exchange for immunity from the penalties and cases tied to those liabilities. It is offered for a fixed period to encourage voluntary compliance and to clear old liabilities.
Legal Basis in the Philippines
Tax amnesties are granted by special laws passed by Congress. Examples include RA 9480 (2007), which covered national internal revenue taxes for taxable year 2005 and prior years, and the Tax Amnesty Act, RA 11213 (2019), which granted an estate tax amnesty and a tax amnesty on delinquencies. The BIR implements each law through revenue regulations.
Key Features of a Tax Amnesty
- Coverage: the law lists the taxes, taxable periods and cases covered, for example taxable year 2017 and prior years under RA 11213's tax amnesty on delinquencies.
- Amnesty Tax: a rate set by the law, such as 6% of the net estate for the estate tax amnesty.
- Waived Additions: surcharges, interest and penalties on the covered liabilities are settled by payment of the amnesty tax.
- Limited Duration: a fixed availment period set by the law or its extensions.
- Amnesty Return: a sworn return with supporting documents filed with the BIR.
- Immunities: protection from the suits and cases the law specifies for the covered liabilities.
How Tax Amnesty Works
When an amnesty law takes effect, the BIR issues rules on eligible taxpayers, covered taxes, forms and the payment process. Taxpayers who wish to avail must:
- File the sworn amnesty return required by the law, with the supporting documents.
- Pay the amnesty tax when the return is filed.
- Comply with all the conditions of the law within the availment period.
Once these are met, the taxpayer gets the immunities stated in the law. The amnesty does not affect taxes for later periods.
RA 11213 Tax Amnesty on Delinquencies
The tax amnesty on delinquencies covered national internal revenue taxes for taxable year 2017 and prior years. Its rates were 40% of the basic tax for delinquencies and assessments that had become final and executory, 50% for tax cases with final and executory court judgments, 60% for certain pending criminal cases, and 100% for withholding agents that withheld taxes but did not remit them (Sec. 18). It was availed by filing a Tax Amnesty on Delinquencies Return with a Certification of Delinquency.
Estate Tax Amnesty
The estate tax amnesty under RA 11213 originally covered estates of persons who died on or before December 31, 2017. RA 11569 extended the availment period to June 14, 2023, and RA 11956 extended coverage to deaths on or before May 31, 2022, with availment from June 15, 2023 until June 14, 2025. The amnesty tax was 6% of the net estate, computed with the deductions in force at the time of death, with a ₱5,000 minimum where deductions exceeded the gross estate. The program has closed.
Impact on Tax Compliance
Tax amnesty programs bring in immediate revenue, reduce old delinquent accounts and bring taxpayers back into the system. They can also lead some taxpayers to delay payment in the hope of a future amnesty, which is why each program is limited by law to a fixed period.
Why it matters
A tax amnesty can let Filipino taxpayers and families settle old tax problems for much less than the full tax, surcharge and interest. The estate tax amnesty, for example, let heirs of decedents who died on or before May 31, 2022 settle unpaid estate tax at 6% of the net estate without penalties until June 14, 2025. Amnesty windows are set by law and are not open-ended, so missing a deadline means returning to the regular rules.
How it works
Congress Enacts the Amnesty
An amnesty is granted by a special law that sets the taxes and periods covered, who may avail, the amnesty tax rates and the availment period. The BIR then issues implementing rules with the forms and procedures.
Taxpayer Files Declaration and Pays
The taxpayer files the amnesty return required by the law, such as an Estate Tax Amnesty Return or a Tax Amnesty on Delinquencies Return, with the supporting documents, and pays the amnesty tax within the availment period.
Taxpayer Gains Immunity
Once the conditions are met and the amnesty tax is paid, the taxpayer gets the immunities stated in the law for the covered liabilities. Under RA 11213's tax amnesty on delinquencies, for example, the delinquency is considered settled and the taxpayer is immune from suits, additions to the tax, and related civil, criminal and administrative cases (Sec. 20).
Taxpayer Resumes Normal Compliance
The amnesty does not excuse later tax obligations. The taxpayer must file and pay on time going forward, or face the regular 25% surcharge and 12% interest a year (NIRC §248, §249).
Examples
Heirs settling an old estate
Maria's father died in 2015, and the estate tax was never paid. Under the estate tax amnesty, her family filed an Estate Tax Amnesty Return before June 14, 2025 and paid 6% of the net estate computed with the deductions in force at the time of his death, without surcharge or interest. Had the deductions exceeded the gross estate, the minimum amnesty tax would have been ₱5,000 (RA 11213, as amended by RA 11956).
Business with a final assessment
Juan dela Cruz's store had a VAT assessment for 2015 with ₱250,000 of basic tax that had become final and executory. Under the tax amnesty on delinquencies, he could settle it by paying 40% of the basic tax, ₱100,000, instead of the full tax plus surcharge and interest (RA 11213 Sec. 18(a)).
Withholding agent that did not remit
A company had withheld ₱200,000 from its employees' pay in 2016 but never remitted it. Under the tax amnesty on delinquencies, withholding agents in that position paid 100% of the basic tax assessed, ₱200,000, to settle the delinquency (RA 11213 Sec. 18(d)).
Taxpayer who misses amnesty deadline
Pedro's late mother's estate was eligible for the estate tax amnesty, but he did not file before June 14, 2025. The estate tax is now settled under the regular rules, with a 25% surcharge and 12% interest a year on the unpaid tax (NIRC §248, §249).
Common misconceptions
- Myth: Tax amnesty erases all past tax obligations, including those already assessed by the BIR.
- Fact: Each amnesty covers only the taxes, periods and cases its law lists. RA 11213's tax amnesty on delinquencies did cover assessed taxes, but only those within its coverage and only for 2017 and prior years.
- Myth: Once you receive amnesty, you never have to pay taxes again.
- Fact: Amnesty applies only to the covered period and liabilities. All future tax obligations remain in full force, and non-compliance incurs standard penalties and interest.
- Myth: Tax amnesty is a permanent program; you can apply anytime.
- Fact: Tax amnesty is granted only by a special law for a fixed availment period. The estate tax amnesty under RA 11213, for example, closed on June 14, 2025 (RA 11956).
- Myth: Amnesty covers criminal charges for tax evasion and fraud.
- Fact: Immunity extends only to what the amnesty law covers. RA 11213, for example, terminates the criminal cases covered by its tax amnesty on delinquencies, but not cases outside that coverage.
Questions people ask
Who is eligible for tax amnesty?
Eligibility is set by each amnesty law. RA 11213's estate tax amnesty, as extended by RA 11956, covered estates of persons who died on or before May 31, 2022, with availment until June 14, 2025. Its tax amnesty on delinquencies covered national internal revenue taxes for taxable year 2017 and prior years.
What taxes are covered by amnesty?
It depends on the law. RA 11213's tax amnesty on delinquencies covered national internal revenue taxes such as income tax, withholding tax, capital gains tax, donor's tax, VAT, other percentage taxes, excise tax and documentary stamp tax for 2017 and prior years. Its estate tax amnesty covered unpaid estate tax only.
Can I apply for amnesty if the BIR has already assessed me?
It depends on the amnesty. RA 11213's tax amnesty on delinquencies was aimed at assessed taxes: it covered delinquencies and assessments that had become final and executory, tax cases decided with finality by the courts, and certain pending criminal cases (Sec. 18). The estate tax amnesty covered estates with or without assessments (Sec. 4).
What happens if I miss the amnesty deadline?
You lose the amnesty benefits. The unpaid tax is then collected under the regular rules: the full tax plus a 25% surcharge and 12% interest a year (NIRC §248, §249), and the BIR may pursue collection and criminal cases where warranted.
Does amnesty protect me from criminal charges?
It depends on the law. Under RA 11213's tax amnesty on delinquencies, full compliance and payment terminate the covered criminal case and give immunity from related civil, criminal and administrative cases (Sec. 20). Cases outside the coverage of an amnesty are not affected.
Can I apply for amnesty on behalf of a deceased taxpayer?
Yes, for an estate tax amnesty. The executor or administrator, or the legal heirs, transferees or beneficiaries if none was appointed, file the Estate Tax Amnesty Return for the estate (RA 11213 Sec. 6, as amended).
In practice
- Tax amnesty programs come from special laws passed only from time to time; taxpayers follow BIR issuances to learn the forms and deadlines once a law is passed.
- Heirs with unsettled estates were the largest group of users of the estate tax amnesty, which ran until June 14, 2025.
- Amnesty tax is paid in full when the amnesty return is filed, through the channels the implementing rules allow.
- Amnesty returns need supporting documents, such as a Certification of Delinquency for the tax amnesty on delinquencies, so taxpayers often engage a tax professional.
- After an amnesty closes, the regular taxes, surcharges and interest apply to liabilities that were not settled.
Next steps
Learn more
Estate Tax Calculator
Income Tax Calculator
VAT Calculator
Estate Tax Amnesty Return (ETAR)
BIR Form 1801 (Estate Tax Return)
BIR Form 1701 (Annual Income Tax Return)
Estate Tax Amnesty Guide Under RA 11213
Tax Compliance Requirements
Related content
Calculators
Tax types
Taxpayer guides
BIR forms
Guides
Glossary
Sources & References (3)
Primary sources and the laws, regulations, and official issuances this page relies on. Each citation links directly to the issuing authority’s document.
- LawPhil Project (Arellano Law Foundation). “RA 11213 (Tax Amnesty Act) as amended by RA 11569: estate tax amnesty / amnesty program.” lawphil.net. Republic Act No. 11213, Tax Amnesty Act. Accessed .
- Bureau of Internal Revenue. “BIR: Tax Amnesty guidelines/RRs.” bir.gov.ph. Bureau of Internal Revenue, Tax Amnesty issuances. Accessed .