TYPES OF DONOR

1. Resident citizen donor - subject to donor's tax on property (located within and outside of the
Philippines) all properties located within and outside of the Philippines

2. Non-resident citizen donor - subject to donor's tax on property (located within and outside of the
Philippines) all properties located within and outside of the Philippines

3. Resident alien donor - subject to donor's tax on property (located within and outside of the
Philippines) all properties located within and outside of the Philippines

4. Non-resident alien without reciprocity donor - subject to donor's tax on property (within the
Philippines). all properties located within the Philippines

5. Non-resident alien with reciprocity donor - subject to donor's tax on real property and tangible

ILLUSTRATION
Mr. AA donated the following property in
2020:
Property
Building located in USA
Condominium located in the Philippines
Car located in
USA
Van located in the Philippines
Shares of stock in a foreign corporation (90% of its operation
is in Philippines)
Shares of stock in a domestic corporation

FMV at the date of donation

Real
5,000,000.00 property outside of the Philippines
Real
4,000,000.00 property within the Philippines
Tangible personal
1,000,000.00 prop. outside of the Philippines
Tangible personal
1,500,000.00 prop. within the Philippines

Intangible personal
2,000,000.00 prop. within the Philippines
Intangible personal
3,000,000.00 prop. within the Philippines