Practice question
Explain RA 11956’s separation of estate-tax filing and payment from property transfer, focusing on proof of estate settlement. Frame the answer as interpretation of the historical amnesty rather than an assertion that new applications remain open.
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
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