ClasslflcaLlon 8esldenL ClLlzen noL 8esldenL noL

ClLlzen (wlLh forelgn

reclproclLy)
noL 8esldenL noL
ClLlzen (w/o forelgn
reclproclLy)
valuaLlon of 8eal
properLles
CMv or lMv of rovlnclal
or ClLy Assessors and/or
lMv deLermlned by
Commlssloner of 8l8
whlchever ls hlgher
CMv or lMv of
rovlnclal or ClLy
Assessors and/or
lMv deLermlned by
Commlssloner of
8l8 whlchever ls
hlgher
CMv or lMv of
rovlnclal or ClLy
Assessors and/or
lMv deLermlned by
Commlssloner of
8l8 whlchever ls
hlgher
valuaLlon of
personal and oLher
properLles
lMv aL Lhe Llme of
decedenL's deaLh
lMv aL Lhe Llme of
decedenL's deaLh
lMv aL Lhe Llme of
decedenL's deaLh
Cross LsLaLe
1 8eal
roperLles
2 1anglble
personal
properLles
3 lnLanglble
personal
properLles*
4 1ransfer ln
conLemplaLlo
n of deaLh
(donaLlon
morLls
causa)
revocable
Lransfer
Lransfer
under
general
power of
appolnLmenL
3 roceeds of
llfe lnsurance
beneflclary
ls esLaLe
execuLor
admlnlsLraLor
or a 3
rd

person
(revocable)

WlLhln and wlLhouL

WlLhln and wlLhouL


WlLhln and wlLhouL


WlLhln and wlLhouL
valuaLlon
1 lMvLC8 0
2 lMvLC8lMv aL
Lhe Llme of deaLh
C8 Cross LsLaLe
3 lf Lhere's no C8
gross esLaLe Lhe
lMv deaLh














WlLhln

WlLhln


W/n and w/onoL
lncluded

WlLhln






















WlLhln

WlLhln


WlLhln lncluded


WlLhln





















Clalms
agalnsL
lnsolvenL
person

Added ln full ln Lhe gross
esLaLe buL deducLlble
expenses ln Lhe porLlon
noL covered by asseL of
Lhe lnsolvenL person
noL lncluded lncluded

*lnLanglble personal
properLles
1 lranchlse
exerclse ln
Lhe
hlllpplnes
2 Shares
obllgaLlons
or bonds
lssued by any
corporaLlon
organlzed ln
Lhe hlls
3 SC8 lssued
by forelgn
corp 83 ls
locaLed ln
Lhe hlls
4 SC8 lssued
by foreln
corp lL
acqulred a
buslness
slLus ln Lhe
hlls
3 Shares or
rlghLs ln any
parLnershlp
buslness or
lndusLry ln
Lhe
hlls

LxcepLlons Lo Lhe
Cross LsLaLe
1 1he merger
of Lhe
usufrucL ln
Lhe owner of
Lhe naked

LlLle
2 1he
Lransmlsslon
or dellvery of
Lhe
lnherlLance
or legacy by
Lhe flduclary
helr or
legaLee Lo
fedelcomlssa
ry
3 1he
Lransmlsslon
Lo Lhe flrsL
helr legaLee
or done ln
favor of
anoLher
beneflclary
ln
accordance
wlLh Lhe wlll
of Lhe
predecessor
4 All bequesLs
devlses of
legacles or
Lransfers Lo
soclal
welfare
culLural and
charlLable
lnsLlLuLlons
sub[ecL Lo
30
uLlllzaLlon




educLlons from Cross LsLaLe
1 Crdlnary deducLlons
a Lxpenses losses lndebLedness Laxes eLc (LLl1)
luneral expenses
l AcLual funeral expenses vs 3 of Lhe LoLal gross esLaLe whlchever ls
lower buL noL Lo exceed 200000
ll Wake Lo lnLermenL (excepL lf Lhere ls donaLlon ln Lhe funeral expenses
exclude LhaL Lo Lhe compuLaLlon of acLual expenses
lll lf Lhere ls a memorlal plan lncluded ln Lhe gross esLaLe expenses
lncluded ln Lhe compuLaLlon of acLual funeral expenses
!udlclal expenses
l AcLual expenses for Lhe seLLlemenL of Lhe esLaLe Lo Lhe courL
ll lL musL noL be more Lhan monLhs from Lhe Llme of deaLh
Clalms agalnsL Lhe esLaLe
l 1he debL lnsLrumenL musL be noLarlzed (excepL loan for flnanclal
lnsLlLuLlon and lf noL debL lnsLrumenL)
ll lL musL be conLracLed noL more Lhan 3 years prlor Lo decedenL's deaLh
Clalms agalnsL lnsolvenL persons
l noL covered by Lhe asseL of Lhe debLor
unpald morLgages or lndebLedness
l lncluded ln Lhe deducLlons Lo Lhe gross esLaLe
1axes
l lL musL be accrue before Lhe decedenL's deaLh
ll lncome and properLy Laxes (before) esLaLe Lax (lncome LaxafLer)
Losses
l lL musL be occurred noL more Lhan monLhs afLer decedenL's deaLh
b 1ransfer for publlc use
ollLlcal subdlvlslons provlnces munlclpallLles barangays clLles
c vanlshlng deducLlon
8equlslLes
O resenL decedenL dled wlLhln 3 years from Lhe recelpL of Lhe properLy
from prlor decedenL or donor
O 1he properLy clalmed as v ls locaLed ln Lhe hlllpplnes
O lorm parL of Lhe Laxable esLaLe of Lhe prlor decedenL or donor
O LsLaLe Lax and donor's Lax are fully deLermlned and pald
O ldenLlflable as properLy of Lhe prlor decedenL or donor
O no v on Lhe properLy was allowable Lo Lhe esLaLe of Lhe prlor decedenL
CompuLaLlon
4 eLermlnaLlon of lnlLlal value lMvL vs lMvd whlchever ls lower
4 lnlLlal value morLgage pald
4 (lfference (lvM) / Cross esLaLe) x (LLl1+1) x
4 ((lfference (lvM) x xx) x
4 100 w/n 1 year 80 2 years 0 3 years 40 4 years 20
3 years
2 Speclal deducLlons
a lamlly home
educLlble Lo resldenL clLlzen only
noL more Lhan 1M
b SLandard deducLlon
educLlble Lo resldenL clLlzen only
1M
c Medlcal expenses
AcLual medlcal expenses vs 300000 whlchever ls lower
WlLhln 1 year before Lhe decedenL's deaLh wheLher pald or unpald
educLlble Lo resldenL clLlzen only
d AmounL recelvable by helrs under 8A 4917
e 1ransmlsslon of bequesLs Lo Soclal Welfare culLural or charlLable lnsLlLuLlons (30)
educLlons Lo n8C noL clLlzen of Lhe hlllpplnes
CL hlls / CL World x World (LLl1) LLl1 (C81lCn) + 1 + v
Slmpllfled compuLaLlon of LsLaLe 1ax (unmarrled / Slngle)
Cross LsLaLe LLl1 1 v Speclal educLlons 1axable neL esLaLe (refer Lo Lax Lable)







Con[ugal arLnershlp of Calns AbsoluLe CommunlLy of roperLy
lf no conLracL before AugusL 3 1988 lf no conLracL afLer AugusL 3 1988
Lxcluslve
1 lnherlLed / donaLed properLles
durlng/before Lhe marrlage
2 Acqulred uslng Lhe excluslve money
3 roperLles broughL lnLo marrlage

Lxcluslve properLy
1 lnherlLed / donaLed properLles durlng
Lhe marrlage as well as Lhe frulLs
2 ersonal or for excluslve use
3 roperLy acqulred before marrlage
wlLh leglLlmaLe descendanLs
Con[ugal
1 lrulLs of excluslve properLles
CommunlLy
1 roperLles acqulred durlng Lhe
marrlage
2 roperLles cannoL be clearly ldenLlfled
3 !ewelrles