Practice question
A nonresident decedent remained a Philippine citizen at death. The estate argues that nonresidence alone makes the nonresident-alien territorial restriction automatically applicable. Which is best?
- Every nonresident is necessarily an alien.
- Living abroad automatically renounces citizenship for tax purposes.
- Only the heirs' residence decides the decedent's citizenship.
- The restriction expressly concerns a nonresident who was not a Philippine citizen; citizenship must still be considered.
- Nonresidence eliminates all estate-tax rules.
Legal references
- NIRC Sections84-85,98 and104, read with TRAIN amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA10963, TRAIN, estate and donor tax amendments including Sections99-100: https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html
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