Practice question
A person died in 2016, but the heirs first seek settlement and file documents in 2026. They insist that the six-percent TRAIN estate rate necessarily applies because filing occurs now. No later special relief is assumed. Which basic principle governs?
- Filing date always controls the estate-tax rate
- The governing estate-tax regime is generally determined by the date of death, so current filing alone does not substitute the later TRAIN rate
- The youngest heir chooses the governing year
- All pre-2018 estates are automatically tax-free forever
- Settlement delay necessarily converts estate tax into VAT
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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