Search Read free for 30 days

Documents ' Finance & Money Management ' Taxation

! 92% (26) · 9K views · 2 pages

CPA Certificate On Estate Tax
(Template)
Original Title: CPA Certificate on Estate Tax (Template).docx
Uploaded by Baldovino Ventures
Full description

( ) * + , -
Save 92% 8% Embed Share Print

Download 1 of 2 . Search document /

 

CPA’S STATEMENT ON THE ITEMIZED ASSETS OF THE DECEDENT, ITEMIZED

DEDUCTIONS FROM GROSS ESTATE, AND THE AMOUNT DUE

To the Heirs
ROMANA SERAFICO ORTIZ
TIN: 144-275-884-000
73 Don Carlos Revilla St.,
Pasay City

I have performed the procedures agreed upon with you and enumerated below with respect to the
gross estate of decedent, ROMANA SERAFICO ORTIZ, who died on November 2, 2016 as
set forth in the accompanying schedule of itemized assets.

Our engagement was undertaken in accordance with the Philippine Standards on Auditing
applicable to agreed-upon procedures engagement. The procedures were performed solely to
assist you in evaluating the validity of the properties comprising the decedent’s gross estate, as of
the time of death, and in determining the allowable deductions therefrom. These procedures are
summarized as follows:

1. Obtained from the client certified true copies of the following documents/schedule:
a. Bank certificates and passbook
 b. Stock certificates
c. Transfer certificates of title
d. Declarations of real property
e. Death certificates
f. Schedule of the decedents’ properties 
g. Loan certificate
h. Official receipts of funeral expenses
i. Official receipts of medical expenses

2. Reviewed the documents received and matched these documents versus the schedule of
 properties.

3. Prepared herein the Schedule of Itemized Assets of the Decedents.

4. Prepared herein the Schedule of Funeral and Medical expenses.

5. Prepared herein the Computation of the Estate Tax Due based on rates and regulations
 prevailing at the time of death.

Because the above procedures do not constitute either an audit or a review made in accordance
with Philippine Standards on Auditing, we do not express any assurance on the gross estate of the
decedent, ROMANA SERAFICO ORTIZ, as at December 7, 2017.

Trusted by over 1 million members

Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions!

Start Free Trial

Cancel Anytime.

 
Had we performed additional procedures or performed an audit or review of the decedent’s real
 properties in accordance with Philippines Standards on Auditing, other matters might have come
to my attention that would have been reported to you.

This statement is intended solely for submission to the Bureau of Internal Revenue in connection
with the filing of the estate tax return (BIR Form 1801) and payment of the tax thereon and is not
to be used for any other purpose or to be distributed to any other parties.

REYNALDO B. GACOS
CPA Cert. No. 0010716
TIN: 104-347-154-000
PRC- BOA Registration No. 1465 12-31-2017
BIR AN. 05-003025-001-2015 12-29-2018
PTR No. 0831924 01-05-2017
Marilao, Bulacan

December 7, 2017 

Share this document

" # $ % &

You might also like

estate tax sample

Jheng Jingco

Certificate on Gross Estate.docx

Baldovino Ventures

3r7icpgg.pdf
Baldovino Ventures

Magazines Podcasts Sheet Music

SMR - ITR
Baldovino Ventures

Bugaring vs Espanol
Emma Ruby Aguilar-Aprado

United States v. Sol Berger, 456 F.2d 1349, 2d Cir. (1972)

Scribd Government Docs

Estate Tax In The United States Tax Deduction Taxation Taxes

Cayetano vs Monsod Digest

Baldovino Ventures

Tax 1 Cases-midterm
kennethpenus

CASE DIGEST
Baldovino Ventures

SMR - FS.docx
Baldovino Ventures

ATTACHMENT TO STATE TAX INCLUDING CPA CERT.pdf

Brad

1571894351194_NFCC_LDLA
Baldovino Ventures

Show more

About Support Legal Social

About Scribd Help / FAQ Terms Instagram

Press Accessibility Privacy Twitter

Our blog Purchase help Copyright Facebook

Join our team! AdChoices Cookie Preferences Pinterest

Contact us Publishers

Invite friends

GiTs

Scribd for enterprise

Get our free apps

Books • Audiobooks • Magazines • Podcasts • Sheet Music • Documents • Snapshots

Language: English

Copyright © 2022 Scribd Inc.