Practice question
A citizen dies in 2026. Her family has not partitioned the property and argues that estate tax cannot accrue until each heir receives a separate title. They also propose computing six percent separately on each heir’s eventual share instead of the statutory net estate. Which analysis is best?
- Both propositions follow because family partition creates death
- No tax can arise if any title remains in the decedent’s name
- Accrual occurs at death, and the basic tax is imposed on the statutory net estate rather than created anew by each later partition
- The rate depends on how many heirs sign the deed
- A will is required for all estate-tax liability
Legal references
- NIRC Sections 84-86, as amended by RA10963: https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html
- RR 12-2018 (estate-tax accrual and basic scope): https://bir-cdn.bir.gov.ph/local/pdf/RR%2012-2018.pdf
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