Cavite 2nd district Rep. Lani Mercado-Revilla highlighted the importance of the proposed Estate Tax Amnesty Extension Law, her pet measure in the 20th Congress that was recently passed on third and final reading in the House of Representatives.

As attention shifts to the Senate for the passage of a counterpart bill, Mercado explained what an extension to the availment of estate tax amnesty would mean to Filipinos.

Apart from providing relief to tens of thousands of Filipinos with unsettled estate concerns, the proposed law also seeks to address structural flaws that have long penalized families unable to settle inheritance issues due to prohibitive costs and complex procedures.

House Bill (HB) No. 6614 amends Republic Act (RA) No. 11213, as amended, or the Tax Amnesty Act, by extending the coverage and availment period of the Estate Tax Amnesty. The measure applies to estates of decedents who died on or before Dec. 31, 2024, giving heirs additional time to settle estate taxes without surcharges, interest, and penalties.

“This measure is about correcting a long-standing structural problem. Maraming pamilya ang gustong magbayad at mag-ayos ng papeles, pero hindi na nila kinaya ang bigat ng penalties at proseso,” Mercado-Revilla said.

(Many families want to pay and settle their papers, but they can no longer bear the weight of the penalties and the process.)

She explained that unresolved estate taxes have produced cascading effects across generations—preventing families from transferring land titles, using property as collateral, or fully benefiting from assets lawfully left to them.

“Hindi ito usapin ng pag-iwas sa buwis. Ito ay usapin ng mga pamilyang naipit ng sistema mga lupang hindi matituluhan, mga bahay na hindi maipamana nang maayos, at mga ari ariang hindi magamit sa kabuhayan,” she added.

(This is not an issue of tax evasion. This is about families trapped in the system—lands that cannot be titled, houses that cannot be properly inherited, and properties that cannot be used for livelihood.)

Mercado-Revilla noted that many heirs were unable to avail of previous amnesty programs due to pandemic-related disruptions, delayed processing in government offices, and missing or incomplete documentation—factors that placed compliance beyond the reach of ordinary families.

“Unknown to many, countless Filipino families struggle to update their estates because of steep penalties and burdensome documentary requirements,” she said.

“The extension gives families a realistic window to finally comply. Kapag nabigyan natin sila ng pagkakataon, kusang susunod ang mamamayan, at mas lalawak pa ang tax base ng gobyerno,” stressed the lady solon.

(If we give them the opportunity, citizens will willingly comply, and the government’s tax base will expand even further.)

Beyond easing compliance, Mercado-Revilla says the measure is expected to unlock idle properties, strengthen land ownership security, and restore the economic value of inherited assets—particularly in the provinces where informal land ownership remains widespread.

HB No.6614 was approved on the strength of 280 "yes" votes during plenary session in the House last Dec. 16.