estate tax requirements

Ano po ang mga requirements kpag magbabayad ng estate tax sa BIR?

BIR Form 1801 - When filing an Estate Tax Return
_____________ ________________________________


At the back of this Form 1801, is the list of requirments in filing and payment of an Estate Tax Return.

Please feel free, if you need some more clarifications.

1. certified true copy- title
2. certified true copy- tax declaration of land (all real properties if more than one)
3. certified true copy- tax declaration of building ( all buildings)
4. certificate of no improvement if there is no building or improvement

5. affidavit /certificate of total landholding (for some BIR districts, this requirement may be required like BIR davao city districts -rdo 113, rdo 132-a at sa BIR tagum rdo 112. sa ibang districts, di nila hinihingi ito.

the reason for the rule is dapat me certification ang bawat lugar na under the BIR jurisdiction where you belong na ito ang total properties sa specific lugar. ang gusto ng bir dito is you declare all your real and personal properties dahil ang ESTATE tax is supposedly sa lahat ng properties mo, within and without (outside) the philippines .

pero surprisingly, sa ONETT revenue regulation, nakalagay doon na "OR".
affidavit or certification. either of the two will do. pero sa ibang districts, certificate talaga ang hinihingi kasi ang affidavit is self-serving.

6. acknowledgment receipt of the sales proceeds to be signed by the seller.
7. original copy of deed of sale (note: plus 2 xerox copies). isasauli itong original copy na ito. kaya lang hinihingi ito na i attach is because the Register of Deeds (RDO) will require taxpayers na ang original copy ng deed of sale mo is me tatak ng BIR specifically by the RDO (bir head ng isang district). hindi nila tatanggapin ang application for title mo if wala tatak ng bir ang original copy ng deed of sale mo.
8. vicinity map (if hindi malaman ng bir kung saan ang specific area ng property mo kasi di nakalagay ang specific location ng property mo sa BIR ZONAL VALUATION SCHEDULE . for some bir districts, mandatory ito. sa iba naman, hindi.
9. CERTIFICATION FROM THE ARCHIVES or clerk of court ng isang regional trial court ng isang lugar where your bir district belongs(for ante-dated sales or deed of sale executed before the effectivity of the latest zonal valuation schedule ng BIR DISTRICT MO. sa davao city, ang latest effective na zonal valuation schedule is 2002. which means na all deed of sale prior to 2002 must be certified by the ARCHIVES AS EXISTING SA RECORDS NILA.

kasi maraming mauutak ng bir examiner at bookkeepers or cpa practitioners. para hindi malaki ang zonal valuation, ang ginagawa nila, ipadate nila sa conniving notary public na ang date is 2001. sympre, mas maliit ang zonal value sa 2001 as compared to 2002. parang x 2 or times 3 cheaper. kaya nakakatipid sila.

para maiwasan ang tax avoidance or tax fraud na iyan, naga require na ang bir ng certification ng archives or clerk of court para sure na sure sila na ang deed of sale dated prior to 2002 (iba ang date sa ibang districts) is totoong na execute prior to 2002 at hindi gawa gawa lamang.

as of now, parang mahirap n gawin ito dahil sa requirements ng notarial law na regular submission of notarial records sa court. pero the safeguard is still there (certification archives/clerk of court).



10. death certificate
11. proof of expenses para sa mga deduction
andami pa di ko na mamention. tama nga si estate tax management. andon sa likod ng form. mabuti pa basahin mo na lang iyang requirements sa likod ng form at magtanong ka na lang sa di mo naiintindihan doon.

Thank you very much taxconsultantdavao !
This is very informative!

Thank you po.

question po. may dalawang lote po kami nabili LOT A and LOT B. nung nagpatayo po kami ng bahay sakop ng bahay ang LOT B at nasakop ng kaunti ang LOT A ng mga 25 meters. kumukuha po ako ngayon ng certified true copy-tax declaration of building ( all buildings) sa munisipyo dahil nilalakad ko po ang para sa lot B para i patransfer ang name sa pangalan namin. twice po ba ako magbabayad nun para sa amilyar ng building kapag nilakad ko na ang para sa LOT A?

Hi. Just want to clarify sana something regarding Estate Tax Document Requirements.

Based on BIR website kasi, it states "16. CPA Statement on the itemized assets of the decedent, itemized deductions from gross estate and the amount due if the gross value of the estate exceeds two million pesos, if applicable"


Ano po ba mauuna? Should I ask a CPA to make that document for me already? (Which I wonder also, where that CPA will get the basis for computation of total assets).

Or should I submit other documents first to BIR and wait for them to instruct me to provide a CPA Statement?


Thank you.

I just went to BIR this morning.
Turns out, CPA Statement should be submitted together with other requirements. The basis will be the FMV on Tax Declaration which will be compared to BIR's Zonal Value once BIR starts computing for the gross estate.