Legal Insights

Estate Tax in the Philippines: Rate, Deadlines, and How to Settle an Estate

Learn the estate tax Philippines rate, who pays it, and the steps to file and settle a decedent's estate under the TRAIN Law.

Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries

Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.

Real Property Tax Disputes: Location, Titles, and Escrow When LGUs Compete

When two LGUs claim the same property for real estate tax, who gets paid? The Supreme Court's answer in Municipality of Cainta v. Spouses Braña.

Estate Tax Deductions: Claims Valued at Death, Not Post-Death Settlements

Philippine Supreme Court rules estate tax deductions for claims against the estate are valued at date of death, not reduced by later compromise settlements.

MIAA vs Parañaque: When Local Governments Cannot Tax National Assets

The Supreme Court ruled that MIAA's airport lands are exempt from local real estate tax because MIAA is a government instrumentality, not a GOCC.

Estate Tax Deficiency Assessments: Balancing Government Revenue and Taxpayer Rights

Philippine Supreme Court ruling clarifies when estate tax surcharges and interest apply, and how taxpayers can contest deficiency assessments.

Estate Tax Deficiency: When Surcharges and Interest Apply Under the NIRC

Philippine Supreme Court ruling on estate tax deficiency surcharges, interest, and penalties under the NIRC, explained for lay readers.

Estate TAX Deductions Allowing Notarial AND Guardianship Fees TO Reduce Taxable Estate Value

Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction

Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.