My BIR Estate Tax Journey

 

June 14, 2025 was the last day to avail of the Estate Tax Amnesty under Republic Act No. 11569. Processing our estate tax payment with the Bureau of Internal Revenue (BIR) was by far the most difficult transaction I have ever experienced despite completing all the documentary requirements. Ironically, what was supposed to be a straightforward application facilitated by an acquaintance — for a fee — was only accomplished through the assistance of the kind and efficient employees of the Local Government of Uyugan, Batanes in securing the required supporting documents. I personally prepared the Extrajudicial Settlement of Estate during the pandemic, but securing the certified true copy of the tax declaration, certificate of no improvement, tax clearance, and death and birth certificates of the deceased and heirs took much longer. Special thanks are due to the Local Civil Registrar, Municipal Assessor and Bureau of Treasury Head in Uyugan, who accommodated my online requests professionally. I also prepared a family tree, photocopies of valid IDs of all heirs, Special Power of Attorney, and copies of the title in case it was registered — only to learn that not all heirs had government-issued IDs, making notarization yet another hurdle.

 

As this was my first time processing estate tax payment and transfer of title — having worked in government service since passing the bar — I considered it both a new and educational experience. As much as I wanted to finish before the deadline, there were unavoidable causes of delay: lack of cooperation from some heirs due to limited education, distrust, remoteness of residence, and financial limitations. These situations are not unique to our family — many Filipinos face the same difficulties, which is likely why the BIR issued Revenue Memorandum Circulars waiving submission of the Extrajudicial Settlement of Estate solely for availing of the amnesty, recognizing the heirs’ predicament especially when they are scattered, financially constrained or are unfamiliar with the process.

 

Initially, I thought only a few would avail of the amnesty. ON June 10, 2025, we arrived at the BIR Trece Martires City, Cavite around 5:00 a.m., hoping to finish by noon, only to be shocked by a queue that already wrapped around the building. People had lined up as early as 3:00 a.m., some sleeping on floors or bringing foldable chairs. There was no proper signage or information — apparently, one line was for obtaining a TIN and another was for the tax amnesty. Many waited for hours only to discover they were in the wrong line or that only the first 100 would be entertained. Worse, that “first line” was just to enter the gate. After that came another line to enter the building which took at least 4–5 hours more. Guard personnel discouraged us from leaving, warning that once our names were called we would lose our place. There was barely any access to clean comfort rooms or drinking water — only a guardhouse restroom without adequate lighting or running water, making the process physically exhausting and unsanitary.

 

At past 1:00 p.m., we were finally allowed inside. But another round of waiting ensued: one line for document evaluation, another for obtaining or cancelling TINs of deceased or heirs. While most personnel were courteous, they were understaffed and slow. Instructions given by one staff member sometimes contradicted another’s, causing confusion. We waited until late evening, only to be told that TIN processing could not proceed because database access had been cut off for the day and the assigned processor was already backlogged. The presence of fixers, some are BIR employees given special accommodation — for a fee — disrupted the line of ordinary taxpayers. I left the BIR at 8:00 p.m., exhausted, dehydrated and famished. I swore I never wanted to go back… but I had no choice.

 

When I returned that Friday (June 13, 2025) at 5:30 a.m., a separate line had been formed for those who were required to return. Entry was done in small batches starting 8:00 a.m. I was able to verify the TIN at around 10:00 a.m. and had to fall in line again for assessment of tax dues which lasted until nearly 3:00 p.m. From there, we rushed to Landbank to pay. Luckily, a kind stranger helped us access the regular lane by giving his extra queue number. With deposit slip in hand, we returned to BIR expecting only to submit the papers, but we were told to line up once again and waited until almost 8:00 p.m. When my number was finally called, they refused to accept the documents because I did not attach the Extrajudicial Settlement, despite their memorandum saying it was not required. I was warned that insisting would disqualify me from amnesty, so I had no choice but to comply.

 

Almost two weeks later, I received a text message from BIR staff instructing me to return and submit the documents together with the Extrajudicial Settlement. Again, I insisted to submit the documents except for the Extrajudicial Settlement, since we have to revise it. I submitted the papers on June 25, 2025 and was told to wait for a follow-up message — which I only received yesterday, August 4, 2025, after constantly checking in with them. I do not know if this is the same practice in other BIR branches or if the inefficiency is particularly pronounced in Trece Martires, Cavite.

 

Even now, just thinking about returning to BIR Trece Martires gives me a headache and anxiety. I sincerely hope the BIR Commissioner will consider reforms — such as better staffing, clear signage and instructions, and a more humane queuing system — so that taxpayers availing of government programs, especially those mandated by law, will not be discouraged by unnecessary stress, inefficiency and physical hardship. After all, government services are meant to be accessible, efficient and responsive to the needs of the people.

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