About this document
Estate Tax Reciprocity Rules in the Philippines by Io Aya is a document available to read on EtoBox.
This document discusses key provisions related to estate taxation in the Philippines. It covers the governing laws, computation of the net taxable and distributable estates, types of properties included in the gross estate, and rules around reciprocity. Some of the major points covered include: 1. The estate tax rate is currently 6% under TRAIN Law and was previously graduated rates under the Tax Code. 2. The gross estate includes the decedent
- Author
- Io Aya
- Language
- EN