Liability for payment of estate tax
The estate tax imposed under the NIRC shall be paid by the executor or administrator BEFORE the delivery of the distributive share in the inheritance to any heir or beneficiary. Where there are two or more executors or administrators, all of them are SEVERALLY liable for the payment of the tax. The eCAR pertaining to such estate issued by the Commissioner or the Revenue District Officer (RDO) having jurisdiction over the estate, will serve as the authority to distribute the remaining/distributable properties/share in the inheritance to the heir or beneficiary.
The executor or administrator of an estate has the primary obligation to pay the estate tax but the heir or beneficiary has SUBSIDIARY liability for the payment of that portion of the estate which his distributive share bears to the value of the total net estate. The extent of his liability, however, shall in no case exceed the value of his share in the inheritance. (Section 9[9], Revenue Regulation No. 12-2018. January 25, 2018)
The executor or administrator of an estate has the primary obligation to pay the estate tax but the heir or beneficiary has SUBSIDIARY liability for the payment of that portion of the estate which his distributive share bears to the value of the total net estate. The extent of his liability, however, shall in no case exceed the value of his share in the inheritance. (Section 9[9], Revenue Regulation No. 12-2018. January 25, 2018)