Practice question
An estate’s decedent died on June 1, 2022. The applicant relies on RA 11956 and argues the amnesty covered every death during calendar year 2022. Assume no separate legal authority. Which is correct?
- Every 2022 death is within its express cutoff
- The payment date changes the date of death
- A private agreement expands amnesty coverage
- The CIR may disregard every statutory date
- The death is beyond the May 31, 2022 cutoff; a full-calendar-year reading contradicts the amendment
Legal references
- RA 11956, Sections 1-3, amending estate tax amnesty coverage, procedure and immunities: https://lawphil.net/statutes/repacts/ra2023/ra_11956_2023.html
Answer this question in flashcards to review your response and continue practicing.