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Estate Tax is a tax on the right of the deceased person to transmit his/her estate to his/her lawful heirs and beneficiaries at the time of death and on certain transfers, which are made by law as equivalent to testamentary disposition.
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Related Video:
Overview of Transfer Tax:
Donor's Tax:
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References:
BIR Website:
Revenue Regulations No. 12-2018:
BIR Form 1801:
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Read More
By: Gerard Carpizo
Title: Estate Tax in the Philippines (TRAIN Law)
Sourced From: www.youtube.com/watch?v=e6ZxIL_Mqj4
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