Seminars Schedules

Chapter X – Estates and Trusts

SEC. 60. Imposition of Tax. – (A) Application of Tax. – The tax imposed by this Title upon individuals shall apply to the income of estates or of any kind of property held in trust, including: (1) Income accumulated in trust for the benefit of unborn or unascertained person or persons with contingent interests, and […]

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Chapter I – Estate tax

Saturday, 18 June 2011, 7:13 | Category : Estate Tax, National Taxes
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TAX ESTATE AND DONOR’S TAXES CHAPTER  I – ESTATE TAX SEC. 84 Rates of Estate Tax . – There shall be levied, assessed, collected, and paid the transfer                    Of  the net estate as determined in accordance with section 85 and 86 of every decedent, whether resident or nonresident of the Philippines, a tax based on […]

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