Chapter 6

ATTACHMENTS TO THE ESTATE TAX RETURN,

INCLUDING CPA CERTIFICATES
·T ~'lien you finut u liM you tfiin~._yo,I ,-,w lo,
you rclll{y fimit a·lilll you r,w ,z,-rompCzsli- 3nonymous-

Multiple Choice: Choose the best possible answer.

1. A Notice of Death is required for deaths occurring on or after

January 1, 1998 if the taxable estate exceeds:
a. P 20,000. c. PlO,OOO.
b. p 15,000. d. p 3,000.

Answer: A
Reference: BIR Form No. 1801

~ 2. A Notice of Death is required for deaths occlJrring prior to

.January 1, 1998 if the taxable estate exceeds:
a. P20,000. c. PlO,OOO.
b. p 15,000. d. p 3,000.

Answer: D
Reference: BIR Form No. 1801

_,. 3. What attachment is required if the estate had been settled judicially?
a. Affidavit of self adjudication
b. Deed of extra-judicial settlement of the estate
c. Court order
d. S\vorn declaration of all properties of the estate

Answer: C
Reference: BIR Form No. 1801

:.\:. 4. When should the Commissioner of Internal Revenue be furnished

with a certified copy of the schedule of partition and order of the
court approving the same?
a. Within thirty (30) daYs from the df'cedent's death
b. Within thirty (30) clays after the promulgation of the order
c. Within two (2) months from the decedent's death
d. Within six (6) months from the decedent's death

78
 Chapter 6: Attachments to the Estate Tax Return, Including CPA Certificates

Answer: B
Reference: Section 90 (B), NIRC, as amended

5. What attachment is required where declared properties have no

declared improvement?
a. Certified copy of schedule of partition
b. Certified true copy of transfer of real properties
c. Certified true copy of the latest tax declaration of real
properties
d. Certificate of no improvement issued by the assessor's office

Answer: D
Reference: BIR Form No.. 1801

6. For listed stock, what proof of valuation of shares at the time of death
shall be attached to the estate tax return?
a. Newspaper clippings/ certification from the stock exchange
b. Latest audited financial statements of issuing corporation
with computation of book value per share
c. Stockbroker's financial statements
d. None of the choices

Answer: A
Reference: BIR Form No. 1801

~ 7. For unlisted stock, what proof of valuation of shares at the time of

death shall be attached to the estate tax return?
a. Ne\vspaper clippings/certification from the stock exchange
b. Latest audited financial statements of issuing corporation
with computation of book value pt>r share
c. Stockbroker's financial statements
d. None of the choices

Answer: B
Reference: BIR Form No. 1801

8. In what case shall the estate tax returns be supported v\·ith a

statement duly certified to bv a Certified Public Accountant?
a. In case where it shows a gross value of P2,000,000 and below
b. In case where it shows a gross value of P2,000,000 and above
c. In case where it shm\·s a gross value exceeding P2,000,000
d. None of the choices

Answer: C
Reference: Section 90 (A), NIRC, as amended

79
 Chapter 6: Attachments to the Estate Tax Return, Including CPA Certificates

9. When an estate tax return should be supported with a statement

duly certified to by a Certified Public Accountant, what shall the
statement contain?
a. Itemized assets of the decedent with their corresponding gross
value at the time of his death, or in the case of nonresident who
is not a citizen of the Philippines, of that part of his gross estate
situated in the Philippines
b. Itemized deductions from gross estate allowed under
Section 86
c. The amount of tax due whether paid or still due and
outstanding
d. All of the choices

Answer~D
Reference: Section 90 (A), NIRC, as amended

;,; 10. Claimed family home deduction shall be certified by:

a. Revenue District Office where the decedent was domiciled at
the time of death.
b. Duly authorized city or municipal Treasurer vvhere the
decedent was domiciled at the time of death.
c. Barangay Captain of the place where the family home is
situated.
d. None of the choices.

Answer: C
Reference: Section 6 (D), Revenue Regulations No. 2-2003

Attachment to. the Estate Tax Return (per BIR Form No. 18011
1. Certified tru(e"'copy of the DEATH CERTIFICATE;
2. NOTICE OF DEATH duly received by the BIR, if gross taxable estate
exceeds P20,000 for deaths occurring on or after Jan. 1, 1998; or if
the gross taxable estate exceeds P3,000 for deaths occurring prior to
Jan. 1, 1998;
3. Any of the following: a) Affidavit of Self Adjudication; b) Deed of
Extra-Judicial Settlement of the Estate, if the estate had been settled
extra-judicially; c) Court order if settled judicially;
d) Sworn Declaration of all properties of the Estate;
4. A certified copy of the schedule of partition of the estate and the
order of the court approving the same, if applicable;
5. Certified true copy/ ies of the Transfer/ Original/Condominium
Certificate of Title/ s of real property/ ies (front and back pages),
if applicable;
6. Certified true copy of the latest Tax Declaration of real properties at
the time of death, if applicable;

80
 Chapter 6: Attachments to the Estate Tax Return, Including CPA Certificates

7. "Certificate of No Improvement" issued by the Assessor's Office where

declared properties have no declared improvement;
8. Certificate of Deposit/Investment/Indebtedness owned by the
decedent and the surviving spouse, if applicable;
9. Photo copy of Certificate of Registration of vehicles and other proofs
showing the correct value of the same, if applicable;
10. Proof of valuation of shares of stocks at the time of death,
if applicable;
For listed stocks- newspapers clippings/ certification from the
STOCK EXCHANGE
For unlisted stocks - latest audited Financial Statements of issuing
corporation with computation of book value per share
11. Xerox copy of certificate of stocks, if applicable;
12. Proof of valuation of other t:vpes of personal property, if applicable;
13. Proof of Claimed Tax Credit, if applicable;
14. CPA Statement on the itemized assets of the decedent, itemized
deductions from gross estate and the amount due if the gross value
of the estate exceeds two million pesos (P2,000,000);
15. Certification of the Barangay Captain for the claimed Family Home;
16. Duly notarized Promissor_y Note for "Claims Against the Estate"
arising from Contract of Loan;
17. Accounting of the proceeds of loan contracted within three (3) years
prior to death of the decedent;
18. Proof of the claimed "Property Previously Taxed'';
19. Proof of the claimed "Transf~:r for Public Usc··.
20. Copy of Tax Debit Memo used as payment, if applicable.

These re(]uirements must be submitted upon field or office audit of

the tax case before the Tax Clearance Certificate/Certificate Authorizing
Registration can be released to the taxpayer.
Additional requirements may be requested for presentation during
the audit of the tax case depending upon existing audit procedures.

Note: All background information must be properly filled up.

• All returns filed by an accredited tax representative on behalf of a
taxpayer shall bear the following information
A. For CPA's and others (individual practitioners, members of GPPs);
A.l Taxpayer Identification Number (TIN); and
A.2 Certificate of Accreditation Number, Date of Issuance. and
Date of Expirv.
B. For Members of the Philippine Bar (individual practitioners,
members of GPPs);
B.l Taxpa:.er Identification Number (TIN): and
B.2 Attorney's Roll Number or Accreditation Number, if any
• TIN =Taxpayer Identification Number.
• The last 3 digits of the 12-digit TIN refers to the. branch code.

81