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Most of us take for granted the importance of the notary public in the execution of deed of sale involving real properties such as a parcel of land, house and lot, or condominium unit. Some of us consider it as a mere additional expense or burden in the land title transfer process.

The Estate Tax Amnesty covers the estate of decedents who died on or before December 31, 2017, with or without assessments duly issued therefor, whose estate taxes have remained unpaid or have accrued as of December 31, 2017.