President Rodrigo Duterte has finally passed into law Republic Act No. 11213 otherwise known as the “Tax Amnesty Act.” Under the law, the amnesty tax to be paid for estates of decedents whose deaths occurred on or before December 31, 2017, is reduced to six percent (6%) based on the total net estate at the time of death. If the allowable deductions at the time of death exceed the value of the gross estate, the minimum estate amnesty tax of Php5,000.00 shall be paid. The lega