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A. Notice of Death:

1. When required:
   a) In all cases of transfer subject to tax; or
   b) Where, though exempt from tax, the value of the gross estate
       exceeds P20,000.00
2. Time of filing:
   a) Within two (2) months after the decedent's death, or
   b) Within two (2) months after the executor or administrator has
       qualified.
3. Who shall file notice of death:
   a) Executor
   b) Administrator
   c) Any of the legal heirs
 

1. When required:
    a) In all cases of transfer subject to tax; or
    b) Where, though exempt from tax, the gross value of the estate
        exceeds P200,000.00.
    c) Regardless of the gross value of the estate, where the said estate
        consists of registered or registerable property.
2. Persons required to file:
    a) Executor
    b) Administrator
    c) Anyone of the legal heirs
3. Time for filing:
    a) Commonwealth Act 466 - July 1, 1939 - December 31, 1972:
       1) Within six (6) months after decedent's death'
       2) Within twelve (12) months after decedent's death if proceedings
           form settlement was filed in court within six (6) months after
           death.
    b) Presidential Decree No. 69 - January 1, 1973 to December 31,
        1985.
       1) Within nine (9) months after decedent's death.
       2) Within twenty-one (21) months after decedent's death   
           proceedings for settlement was filed in court within nine (9)
           months after death.
   d) Presidential Decree No. 1994 - January 1, 1986 to July 27, 1992.
      1)Within ninety (90) days after decedent's death
   e) Republic Act 7499 - July 28, 1992 to present:
       1) Within six (6) months after decedent's death
4. Extension to File Return:
   a) Not exceeding thirty (30) days in meritorious cases.
5. Place of Filing:
   a) Office of the Commissioner of Internal Revenue
   b) Office of the Revenue District Officer, Collection Officer or
       authorized treasurer of the Municipality in which the decedent
       was domiciled at the time of death.
 

1. Time of payment:
    a) Commonwealth act 466-July 1, 1939 to December 31, 1972:
        1) Estate and Inheritance taxes- Payable within nine (9)
            and Twelve (12) months, respectively, after death.
        2) Estate and inheritance taxes - Payable within twenty one
            (21) and twenty-four (24) months, respectively, if
            proceedings for settlement of estate was filed in court
            within six (6) months after death.
   b) Presidential Decree No. 69 - January 1, 1973 to December 31,
       1985:
       1) Estate tax is payable at the time the return is filed.
           (Within nine (9) days or twenty-one (21) months, as the
            case maybe)
   c) Presidential Decree No. 1994 - January 1, 1986 to July 27, 1992:
       1) Estate tax is payable at the time the return is filed (Within
           ninety (90) days after death)
   d) Republic Act 7499 - July 28, 1992 to present:
       1) Estate tax is payable at the time the return is filed (Within
           six (6) months after death)
       2) Extension to pay estate tax
           (1) Two (2) years - Estate is settled extrajudicially.
           (2) Five (5) years - Estate settled judicially.

2.  Surcharges:
     1) Late filing of estate tax return - 25% of tax due per return
         a) July 1, 1939 to December 31, 1972 - Discretionary or
             maybe waived if:
             (a) The return is voluntarily filed without notice from the
                   Commissioner
             (b) The failure to file the return on time was due to a
                  reasonable cause.
    2) Late payment of tax:
        a. July 1, 1939 to August 1, 1980 - 5%
        b. August 1, 1980 to December 31, 1985 (PD 1705)10%
        c. January 1, 1986 to present (PD 1994) 25%

3.  Interests:
     1) July 1, 1939 to September 1, 1969 (CA 466)
         a. Tax per return 12%
         b. Deficiency tax 6%
     2) September 1, 1969 to December 31, 1972
         (RA 6110, 8/4/69)----------------------12%
     3) January 1, 1973 to January 16, 1981
         (PD 69, 11/24/72)----------------------14%
     4) January 16, 1981 to present (PD 1773
         (1/16/81)------------------------------20%

4. Place of filing of return and payment of tax:
    1) Commissioner of Internal Revenue, or
    2) Regional Director, Revenue District Officer or Collection Officer of
        the city or municipality in which the decedent was domiciled at
        the time of his death.

5. Person liable to pay estate tax:
    1) Executor or administrator before distribution of estate.
    2) Heir or beneficiary subsidiarily liable to the extent of his
       distributive share.

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