BIR Revenue Memorandum Circular No. 103-2019
Prescribes the Revised Estate Tax Amnesty Return (ETAR), Certificate of Availment (CA) and Clarification on the Allowable Deduction from the Gross Estate for Non-Resident Aliens Pursuant to the Provisions of Estate Tax Amnesty Under Title II of Republic Act (RA) No. 11213 or the Tax Amnesty Act, as Implemented by Revenue Regulations (RR) No. 6-2019
