About this document
Estate Tax Guidelines Under TRAIN Law by Dustin Pascua is a document available to read on EtoBox.
The document discusses estate tax rules in the Philippines. It defines the gross estate for citizens/resident aliens as including real, tangible and intangible property wherever located, while the gross estate for nonresident aliens includes only property located in the Philippines or with a Philippine situs. Standard deductions and other deductions like claims, unpaid mortgages, property previously taxed, and transfers for public use are allowed. The surviving spouse
- Author
- Dustin Pascua
- Language
- EN