Non-resident alien
AAB of RDO of the executor/ administrator
Tax credit?
Family home
deduction?
What to le?
Not allowed
Not allowed
BIR form 1801
( version July 2003)
Allowed
Allowed
AAB of RDO 39- south- Quezon City (if w/ no
executor or administrator)
Resident citizen
RDO where decedent resides
Table 2
When to le?
How much?
When to pay?
Who to pay?
statutory
within 1 year after
death
Estate tax due
within 1 year after
death
Extension by the
commissioner
Not exceeding 30
days
If paid after statutory
date but within the
extension, estate tax
due plus interest but
no surcharge
not to exceed 5
years (if settled thru
courts)
Executor or
administrator (if
there are 2 or more
executors/
administrators, all
are severelly liable )
If by installment: no
civil penalty and
interest
If by installment: not
to exceed 2 years
from the date of
ling
Tax amnesty
Not later than June
14, 2023
not to exceed 2
years (if settled extra
judicially)
minimum of 5.000
pesos
fi
fi
1
fi
fi
where to le?
Non-resident alien
Resident citizen
2
Table 1
Formalities
Oral or in writing
If personal property
exceeds 5,000
pesos the donation
and acceptance
must be inwriting
1