Procedures

The Estate Tax Return (BIR Form 1801) shall be filed and payment be made with an Authorized Agent Bank (AAB) of the Revenue District
Office (RDO) having jurisdiction over the place of residence of the decedent at the time of his/her death.
If there is no AAB within the residence of the decedent, the Estate Tax Return must be filed and the payment made with the Revenue
Collection Officer or duly Authorized City or Municipal Treasurer of the RDO having jurisdiction over the place of residence of the decedent.
If the required filer has no legal residence in the Philippines, the Estate Tax return shall be filed and paid with:
(a) The Office of the Revenue District Officer, Revenue District Office No.

39, South Quezon City; or

(b) The Philippine Embassy or Consulate in the country where decedent is residing at the time of his/her death.

Attachments

1. Certified true copy of the DEATH CERTIFICATE;

2. NOTICE OF DEATH duly received by the BIR; if gross taxable estate exceeds P20,000 for deaths
occurring on or after January 1, 1998; or if the gross taxable estate exceeds P3,000 for deaths
occurring prior to January 1, 1998;
3. Any of the following: a) Affidavit of Self Adjucation; b) Deed of Extrajudicial Settlement of the
estate, if the estate had been settled extrajudicially; c) Court order if settled judicially; d) Sworn
Declaration of all properties of the Estate;
4. A certified copy of the schedule of partition of the estate and the order of the court approving the
same, if applicable;
5. Certified true copy/ies of the Transfer/Original/Condominium Certificate of Title/s of real
property/ies (front and back pages), if applicable;
6. Certified true copy of the latest Tax Declaration of real properties at the time of death if applicable;
7. Certificate of no Improvement issued by the Assessors Office where declared properties have
no declared improvement;
8. Certificate of Deposit/Investment/Indebtedness owned by the decedent and the surviving spouse,
if applicable;
9.

10.

11.

CPA Statement on the itemized assets of the decedent, itemized deductions from the gross
estate and the amount due if the gross value of the estate exceeds two million pesos
(P2,000,000);
Accounting of the proceeds of loan contracted within three (3) years prior to death of the
decedent;
Proof of the claimed Transfer for Public Use;

Pol,
Good morning! Mary went to BIR yesterday to ask for computation of estate taxes. But the examiner told
her that in as much as he wanted to handle the collection in Bataan, estate tax should be filed at the RDO
having jurisdiction over the place of domicile of the decedent at the time of death. And if decedent has no
legal residence in the Philippines, the return shall be filed with the office of the Commissioner (RDO
No.39, South Quezon City). In your case, both of your parents died in Quezon City while Dominador and
Marina Febre died in the US and Batangas respectively.
Regards,