Practice question
During a timely historical estate-amnesty application, the BIR demands proof of judicial or extrajudicial settlement as a condition merely to file and pay. How does RA 11956 distinguish that document’s role?
- It can never be required for any purpose
- It must be filed before every death certificate
- It is required for ECAR issuance for property transfer, rather than for filing and paying estate taxes
- It automatically replaces the tax payment
- It must be signed by every BIR officer
Legal references
- RA 11956, Sections 1-3, amending estate tax amnesty coverage, procedure and immunities: https://lawphil.net/statutes/repacts/ra2023/ra_11956_2023.html
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