Section 3. Section 8 of Republic Act No. 11213, as amended by Republic Act No. 11569, is hereby further amended to read as follows:

"SEC. 8. Immunities and Privileges.- Estates covered by the Estate Tax Amnesty, which have fully complied with all the conditions set forth in this Act, including the payment of the estate amnesty tax shall be immune from the payment of all estate taxes, as well as any increments and additions thereto, arising from the failure to pay any and all estate taxes for the period ending May 31, 2022 and prior years, and from all appurtenant civil, criminal, and administrative cases and penalties under the National Internal Revenue Code of 1997, as amended.

"x x x."