Free legal forum @thelectureroomofattyraymondbatu. I am sharing my modest knowledge on legal issues involving property and family problems which I further categorize it as USAPANG MANA, USAPANG LUPA, USAPANG PAMILYA, USAPANG MAG-ASAWA, USAPANG RELASYON, USAPANG TAXES, at iba pang kategorya na maaring may kinalaman sa property, batas tungkol sa lupa, problema sa lupa, lupa na walang titulo, lupa na rights lang, lupa na pasalo, bahay at lupa pasalo, mother title ng lupa paano hatiin, kaso sa pangangamkam ng lupa, batas sa lupa ng magulang, batas sa mana ng lupa, hatian sa lupa ng magkakapatid, batas sa lupa ng magulang, karapatan ng asawa sa lupa, karapatan ng legal na asawa kahit walang anak, karapatan ng asawa sa sahod ng asawang lalaki, problema kung patay na ang nakapangalan sa titulo ng lupa, paano magpatitulo ng lupa na walang titulo, titulo ng lupa requirements, paano magpatitulo ng lupa na may mother title, patitulo ng lupa, tax declaration ng lupa, paano kumuha ng tax declaration, installment payment

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Good morning! Welcome back ulit sa ating lecture room.

Estate tax amnesty po rin tayo but this time we are going to talk about the installment payment.

Paano po ba mag-apply ng installment payment at ano po yung mga iba't ibang klaseng installment payment under the law na gina-grant ng BIR

pag mag-apply po tayo for the purpose of payment of the estate tax.

So taking note ang discussion natin ngayon estate tax per se at saka estate tax amnesty na pagbayad ng estate tax.

Dalawa po sabay na po ito kasi in both cases under the train law, pwede po mag-apply ng installment payment.

So with that, huwag po kayo mawala. Babalik po ako after this very short intro.

Yes, yun nga po ang ating issue is paano natin mag-apply ng installment payment sa estate tax.

Okay, so take note that itong installment payment rules sa estate tax na i-discuss natin ngayon.

Sabi ko nga po, yun pong regular estate tax payment covered under the train law na hindi sa clout ng ating estate tax amnesty kasama po dito sa ating i-discuss.

Parehas lang po. At yun pong covered sa estate tax amnesty ng mga deaths or kamatayan ng ating maninuno or deceded is that same rin po ang rules.

And with that, I will proceed with this installment payment.

Now, 2 years po. Yan po ang binibigay na installment payment period para mag-apply po tayo para sa payment ng estate tax.

So under the law, there are 2 kinds of installment payment.

Isa yung cash installment and second is yung tiyatawag nating partial sale of property or partial disposition of property.

So cash installment po, bayad ka ng cash na installment payment.

Sa partial sale of property, hihingi natin ng permiso sa BIR na magbenta tayo ng isang property para po yun po ang gamitin natin pambayan po sa estate tax.

Okay, so we will discuss first the cash installment.

Okay, unahin natin si cash installment.

Now, take note that ang pinakaunang gawin po is, of course, meron po tayong letter of request na e-address po natin sa BIR.

I will assume na meron na po tayong complete records, yung mandatory requirements na didiscuss natin doon sa ating previous video lectures.

And I hope that alam na po natin ano po yung requirements.

Kung hindi po, check nyo lang po dito sa link below na ilagay ko sa comment section para at least mapanood po ninyo.

Punta tayo sa letter of request assuming na meron na kayo ng mga requirements.

Okay, so gagawa po tayo ng letter of request po together with the mandatory requirements pati yung mga estate tax returns na ating i-file.

And isabita din sa BIR. Saan po?

Well, it would be at the Revenue District Office kung saan tayo kumukuha ng TIN ng decedent, yung namatay,

at saka saan tayo magpapile ng estate tax amnesty return, ETAR, or ETR, estate tax return.

Okay, depende po estate tax amnesty or hindi, regular, ganun din po ang proseso.

So ibig sabihin, the place kung saan po yung namatay last residence ng decedent.

Saan yung pinakakuli niyang address po.

Alright, now gagawa tayo ng letter of request at ito po itura ng letter of request.

Gumawa po ako ng letter of request dito para po mas maintindihan natin.

So I will zoom this one.

So this is addressed to Atty. Romeo D. Lumagi Jr., yung commissioner po natin ngayon sa BIR,

and Room 511 BIR National Office Building, BIR Road, Diliman, Quezon City, through sa RDO po.

Ito example po si Ma'am Cherry E. Haldon, CPA po.

Ito siya po yung RDO namin sa Revenue District No. 113 West, Dabao City po.

So ito po ang letters addressed sa the commissioner through Ma'am Cherry, Revenue District Officer.

Request for two-year installment payment of the estate tax of decedent Juan de la Cruz.

Okay. Dian Atty. Lumagi, greetings.

In line with the revenue regulations No. 10-2023, which amended certain provisions of RR No. 6-19

issued to implement the extension of the period of availment of the estate tax amnesty pursuant to Republic Act No. 11956,

further amending RA No. 11213 Tax Amnesty as amended by Republic Act No. 11569.

Take note, kailangan po natin laga yun kasi yun ang protocol na dapat isight natin yung mga ano.

That's why kung meron po kayong camera, you have to take picture on this para po makita ninyo yung parang prelude, intro.

So ito po talaga ang point.

We, the heirs of Juan de la Cruz, are requesting approval from you to allow us to pay the estate tax due of our deceased parents

through installment payment within two years from the statutory date of its payment without civil penalty and interest.

Ito pong nasa HODE, ang request po nila is that our request is for installment payment through cash installment.

Our request for installment payment is through cash installment since the available cash of the estate is insufficient to pay the total estate due.

So yan po, zoom down.

So yun po ang letter natin kay Atty. Lumagi, the commissioner.

Now, sino po mag-approve dito? Siya po or kanyang authorized representative.

Usually, ang ina-authorize po niya ang RDO.

In this particular case, si Ma'am Cherry Haldon is pwedeng i-authorize niya to approve the request.

So take note that this is subject for approval.

Now, need po approval because it is a request. It is not a privilege.

You are granted that right to ask.

But it doesn't mean it will immediately be granted.

Kasi mayroon din silang mga grounds tinitingnan kung papasa ka ba o hindi.

Pag hindi ka pumasa, pwede nila i-deny.

In most cases, ina-approve naman.

Basta pag-explain lang mabuti.

Hirap kami magbayad and we want to pay.

That's why gusto po namin installment kaya hindi talaga makaya.

Dahan-dahanin ng bayad within the period of two years.

In most cases, papayag naman si RDO, ah si BIR.

Now, it is possible po na upon approval.

O sige, magagawa siya ng letter.

Your request letter, Mr. Damian Manlupig de la Cruz, representative of the Heirs of Kumuan de la Cruz.

Okay, approved.

However, subject to the following conditions.

It's possible kasi that they will require yung tiya tawag nating surreptit band or heirs band.

Okay, ano ba ba itong band na ito?

Okay, i-zoom in natin.

Well, ang itong band na ito po.

Ang surreptit, kukuha po yung principal, yung heirs ng leases ng surreptit band.

As required by the obligee.

Sino ba yung obligee?

Yan po yung si BIR na bibili po tayo ng band para kung sakaling hindi natin makumply ang ating requirement,

pwede pong habulin ni BIR ang ating payment or damages sa estate tax through this surreptit band.

So, magbibigay po ng surreptit band.

Possible po yan.

Bakit ko po sinasabing possible?

Kasi sa revenue regulation ng 2018 on how to pay estate tax amnesty and apply for installment payment,

kasama ito na pwede pong i-apply or i-require rather ng BIR sa atin.

Kung sakaling mag-apply itong installment payment.

So, because of that, it is possible na i-require din ito for purposes of the estate tax amnesty request for 2 years installment.

So, maging handa lang po tayo.

Marami naman ang mga accredited surreptits ng BIR.

Pwede po tayo magtanong kung sino ang mga accredited surreptit bonds nila doon.

Parang heirs bond po yan siya.

So, as I said, this request is not actually a matter of right kasi may discretion po si BIR to refuse kung ma-found out nila na it is being done to cheat the government

o may mga kalukuhan, pwede lang i-deny.

Kasi ang rule kasi pag once mag-file tayo ng return, whether estate tax return or estate tax amnesty return,

is that kailangan po nating bayaran kaagad sabay.

Kasi pagpambigyan natin ng payment form, bayaran na natin sa bank.

But this time wala man tayong pambayad, gusto natin mag-installment.

So, ito po ang requirement.

So, ano po ang ating mga rules sa cash installment?

Now, take note, number one rule is that yung sworn ETAR para sa estate tax amnesty covered

or yung ETR, estate tax return tapos yung acceptance payment form para doon sa estate tax amnesty covered

or yung payment form nila at saka yung MR. Anong MR na yan?

Yan po yung mandatory requirements.

Na-discuss na po dati yung Certificate of Debt, etc.

TIN ID and all very important requirements which are needed.

It should be filed within the extension period kung sakaling estate tax amnesty.

So, yung sworn ETAR within the extension period of June 15, 2023 to June 14, 2025.

Kasi two years lang po tayo.

Within that period, dapat na-file natin for the purpose of the sworn ETAR.

Ngayon, kung yung estate tax return lang after debts of May 31, 2022 na covered sa train law

within one year pagkamatay.

So, kung namatay noong June, dapat June 2022, dapat by June, before June 2023,

na-file po yung ETR at saka mandatory requirements.

Otherwise, kung hindi na-file, hindi po tayo makakabail ng cash installment.

Yan po ang rule.

So, it must be filed within the regulatory period,

whether it is for application for estate tax amnesty or the regular estate tax payment under this estate tax return.

So, yan po ang tandaan po natin.

Ibig sabihin, baka kapag request lang tayo ng cash installment, kapag na-file natin sa tamang panahon.

Kapag hindi mo na-file sa tamang panahon, hindi ka na pwede mag-apply.

You have no right to ask for an installment anymore.

Okay. So, with that, ang cash installment payment should be paid within two years from the date of the filing of the return

and, of course, approval by the BIR.

Okay. Dapat bayaran mo.

Let's say kahit na na-file mo sa ikatent month, kung sa regular na estate tax proceeding,

is that you will have be given two years from that date.

Okay. And kung sakali namang na-file mo within two years doon sa estate tax amnesty between June 15, 2023 until June 14, 2025,

doon po mag-start kung kailan mo na-file ang two years to pay.

Okay. Maganda ito. At least hindi tayo mahirapan.

At ano po ang frequency of payment?

Paano po?

Sir, paano po kami magbayad?

So, meron pong it's monthly, meron pong quarterly, every quarter, semi-annually.

So, ibig sabihin, twice a year and annual, every year. So, twice ka magbayad doon.

Monthly, quarterly, semi-annual, and annual.

Now, may nagtanong sa akin kung requirement ba mag-issue ng post-dated check.

Hindi sinasabi sa batas, pero okay din magbigay ng PDC para at least ang gagawin ng BIR is to deposit na lang.

But ang problema, BIR doesn't accept PDCs but only manager's check.

So, I think this kind of payment should be done also doon sa AAB.

So, yeah. I do not know kung pwede sa AAB magsabit ng post-dated checks. Mahirap po yun.

But take note na frequency of payment, monthly, quarterly, semi-annual, and annual.

And take note, ito po ang tadaan nyo, ang deadline po and amount of each installment.

Dapat nakalagay po doon sa estate tax amnesty return or the estate tax return.

Kasi pag hindi nakalagay doon, hindi po yan siya maa-approve po.

So, ang deadline, tapos yung amount of each installment, kung monthly, quarterly, semi-annual, annual.

Tapos dapat merong approval ng BIR.

Okay. Take note of that.

And then, take note that there will be no penalty of the estate tax within the period of installment.

So, kahit na maglampas ka na sa June 2025, kapag nagbigyan ka na ng 2 years to pay.

As long as the file mo, ang sworn ETAR mo within that period of the extension,

is that as maglampas ang 2 years po doon, no penalty ka doon.

Okay. Kasi nag-grant ka naman, na-permit ka naman ng BIR na magpayad ng installment.

Ganon din po sa regular estate tax proceedings wherein namatay ang decedent after June 1, 2022.

And it should be filed within 1 year.

Pag na-file po ng ganon, tapos gumampas ka doon sa period ng 1 year from the date of the decedent, okay lang.

Kasi importante is na-permit ka, nag-grant ka na BIR ng 2 years to pay.

Okay. So, yan po no?

Eh, paano naman po kung lumampas ang period wherein lumampas na ang 2 years installment payment ninyo,

and then hindi nyo nakompletong bayad?

Baka may isang month ka doon or isang quarter na hindi nabayaran dahil gipit sa pera.

Ano po ang patakaran?

Okay. Yan ang tiyatawag nating deficiency tax.

Kulang po tayo nakabayad.

So, ibig sabihin, the rule is that, sabi ng batasa, basahin ko ha.

In case of lapse of 2 years and without the payment of the entire tax due,

the remaining balance daw thereof shall be due and demandable.

So, take note, yung remaining balance lang, automatic due and demandable na yan.

And then, with civil penalties and interest.

Okay. Meron ng civil penalties. Kukumpyutan na kayo ng penalties kasi binigyan ka nga ng 2 years tapos lumampas ka pa rin.

Hindi ka man nakapagbayad within that period.

So, yung portion na hindi mo nabayaran, yun po ang masasubject for penalty and interest.

Okay. Take note of that.

So, take note, when you do an installment payment, is that hindi po kayong ma-iissuean ng e-card yan.

Kasi installment e. Antayin tayo.

So, ang e-card nyo, lalabas po yan sya kapag napulipaid na po ang ating estate.

Okay. So, take note of that.

So, I hope you learned something, a thing or two, in our lecture.

And ako, masaya rin ako kasi na tutunan ko na meron palang ganito.

Ganito pala ang rules.

And nakapag-apply ka mo once pa lang sa isa kong client.

And yeah, we were able to help them get this 2-year installment.

Next time po, pag-uusapan natin yung partial disposal ng property.

Yung baka sabihin natin, Mr. BIR, pwede ba i-benta ko itong isang property?

Kasi para yung proceeds ito, yun ang pambayad ko sa estate tax.

Yes po, pwede po.

That is covered under the rule on installment payment.

Ibig sabihin, installment payment daw rin yan.

Okay. And yan ang second part natin which I will discuss to you, no?

On the next video lecture natin.

Very important kasi, iba rin ang rules, no?

Iba ang rules sa pag-apply at sya kapag-request noon from the BIR.

So, with that, I thank you and I'll see you again next time.

Maraming salamat po.

Danke. Sukran. Mayong hapon sa tanan.