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This concise and comprehensive e-handbook presents all there is to know about the present - 2018 Law on Donor's Tax in the Philippines. It incorporates the provisions of Republic Act no. 8424 or the National Internal Revenue Code of 1997, and the amendments caused by the passage and effectively on January 1, 2018 of Republic Act no. 10963 or the new Tax Reform Acceleration and Inclusion or the TRAIN Law. This is further supplemented by the provisions of BIR Revenue Regulation no. 12-2018 that consolidated all rules pertaining to the New Donor's Tax. To our Philippine Bar candidates and Law students, Bar Questions in Donor's Tax covering Bar years 2013 - 2017, together with Suggested Answers, were included as bonus "practice" materials.