October 4, 2019 REVENUE MEMORANDUM CIRCULAR NO. 103-2019 – Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No….

Share

May 30, 2019 REVENUE REGULATIONS NO. 6-2019 – Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act) The Estate Tax Amnesty shall cover the estate of decedent/s who died on or before December 31, 2017, with or without assessments duly issued, therefore, whose Estate Tax/es have remained unpaid…

Share

(1) Clause where the children waived their right to receive inheritance from their mother, with the exception of one. The clause is void. However, the nullity of this clause does not nullify the entire extra-judicial settlement. Article 1347 of the Civil Code clearly prohibits contracts upon future inheritance. Likewise, Art. 905 of the Civil Codes…

Share