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Date: Nov. 3, 2020, 11:13 a.m.

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Date: 2020-11-04 19:19:29.000000

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Regulations RE Payment of Estate Tax without TIN

Published by Bureau of Internal Revenue(BIR) on Nov. 3, 2020.
Requested from BIR by D. Bote at 11:13 AM on Nov. 3, 2020.
Purpose: A bank wants to consolidate title on mortgaged property of owner who died without TIN.
Date of Coverage: 01/01/2010 - 11/03/2020
Tracking no: #BIR-752730689329

A.DELOSO Nov. 3, 2020, 11:13 a.m.

I would like to request for BIR regulations RE payment of estate taxes over mortgaged property where owner died without TIN. A bank would like to consolidate title or foreclose mortgaged property. But BIR does not want to accept payment of taxes because owner/mortgagor who died has no TIN. The heirs would not cooperate (obviously) BUT the bank cannot apply for TIN on behalf of owner/mortgagor/deceased.

P.DIVISION Nov. 4, 2020, 7:19 p.m.

November 4, 2020 Dear Arys Deloso, Greetings! Thank you for your request dated Nov 03, 2020 11:13:57 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your Request You asked for Regulations RE Payment of Estate Tax without TIN. Response to Request Your FOI request is approved. Kindly refer to https://www.bir.gov.ph/index.php/tax-information/estate-tax.html re documentary requirements for filing estate tax. For your information and guidance. Thank you. Respectfully, Public Information and Education Division FOI Receiving Officer

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