BIR Extends Office Hours for Estate Tax Amnesty Until June 16, 2025

The Bureau of Internal Revenue (BIR) announced an extension of office hours at its Revenue District Offices (RDOs) to accommodate a significant increase in taxpayers seeking to avail themselves of the estate tax amnesty program. This decision comes as the BIR prepares for the impending deadline of June 16, 2025, which is critical for many taxpayers looking to settle their estate tax liabilities under Republic Act No. 11213.

According to BIR Commissioner Romeo D. Lumagui Jr., the extended hours will allow operations to run until midnight, thus enabling taxpayers to submit their applications without the pressure of standard business hours. "As long as taxpayers arrive at the District Office by 5 PM, we will entertain their application for the Estate Tax Amnesty, even if it means extending our hours beyond normal operations," Lumagui stated during his visit to Revenue District Office No. 39 in Quezon City on June 11, 2025.

The estate tax amnesty, which allows the settlement of estate liabilities at a flat rate of six percent with all penalties, surcharges, and interests waived, aims to encourage compliance and provide relief to heirs. The program is designed to simplify the settlement process for taxpayers and is part of broader efforts by the BIR to enhance revenue collection while fostering goodwill among taxpayers.

To further assist in this initiative, the BIR has also announced that the banking hours for all Authorized Agent Banks will be extended until 5:00 PM from June 4 to June 16, 2025. This is seen as a complementary measure to ensure that taxpayers can make their payments in a timely manner.

Historical context reveals that estate tax compliance has often been a challenge for many Filipinos, with previous amnesty programs yielding mixed results. According to a 2022 study published in the Journal of Philippine Taxation by Dr. Michael Santos, Associate Professor at the University of the Philippines, the success of tax amnesty programs is closely linked to public awareness and accessibility of services. Lumagui's proactive approach, including the extension of both office and banking hours, reflects a shift towards more taxpayer-centric services, which experts like Dr. Santos believe could significantly improve participation rates in such programs.

Industry reactions have been supportive, with several business leaders emphasizing the importance of such initiatives in promoting compliance. "The estate tax amnesty program, along with extended hours, is a positive step towards easing the tax burdens on families during difficult times," remarked Maria Lopez, Chief Financial Officer of FinanceCorp Philippines.

Looking ahead, the BIR's commitment to enhancing taxpayer services indicates a potential shift in the landscape of taxation in the Philippines. As the deadline approaches, the agency is focused on ensuring that all eligible taxpayers have the opportunity to benefit from the amnesty program. The implications of this initiative extend beyond immediate revenue collection; they also signal a renewed effort to build a cooperative relationship between the BIR and taxpayers, which may foster a culture of compliance in the long run.

In summary, the BIR's extension of office and banking hours is a strategic move to facilitate taxpayer engagement with the estate tax amnesty program, reflecting a commitment to service and compliance. As June 16 approaches, stakeholders are encouraged to take advantage of this opportunity to resolve their estate tax obligations efficiently.