Practice question
Under RA 11956’s amended coverage, which death-date cutoff applies to the historical estate tax amnesty, subject to its other conditions and exclusions?
- On or before May 31, 2022
- Any death through 2030
- Only deaths on December 31, 2023
- Only deaths after the filing deadline
- No death-date limit
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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