About this document
Inheritance Tax on Donations in Philippines by Goody is a document available to read on EtoBox.
This document is a Supreme Court of the Philippines ruling regarding whether donations should be subject to inheritance tax. The court summarizes the facts of the case involving donations of land from a donor to plaintiffs before her death, and inheritance amounts left to plaintiffs in her will. The court then analyzes the relevant section of the Administrative Code and previous case law. It determines that gifts referred to in that section are those donations made in contemplation of death. As the donation
- Author
- Goody
- Language
- EN