Problem No.

A widowed non-resident alien donor made the following donations, all on the same day:
Donee Property FMV
House and lot in the 2,000,000
Philippines
To a daughter on her wedding day
To Development Academy of the Philippines Time deposit in BDO 500,000
To a son on his birthday Savings account in PNB 300,000
There is an unpaid mortgage of P500,000 on the house and lot which the daughter assumed. Also, the donor wants
25% of the gift to the son be donated to a Roman Catholic Church of his choice in the Philippines.
The total gross gifts is: Ans. P2,800,000.00

Problem No 2.
On March 1, 2018, Mr. Pantaleon donated a piece of land to his best friend, German. He also donated to a non-
profit religious organization. The donation to his friend was a piece of land which had an assessed value of
P1,000,000 and zonal value of P800,000 at the time of donation. The donations to a non-profit religious organization
were cash amounting to P200,000 and an automobile with a purchase price of P700,000. The piece of land was
encumbered with an unpaid mortgage of P300,000 which was assumed by the donee. In addition, the donee agreed
to pay the applicable donors tax of P210,000.

1. How much is the donors tax due? Ans. P27,000.00

2. How about if the year is 2016? How much is the donor’s tax due? P26,000.00

Problem No. 3

On January 15, 2015, Mr. Jose de Leon executed a Deed of Donation covering a piece of land which is
part of the common property owned by him and his wife with the latters consent. The donation was
made to his niece, Jenilyn. Jenilyn accepted the donation on February 14, 2015. The land had an
assessed value of P1 million and zonal value of P800,000 at the time of donation. It was also
encumbered with an unpaid mortgage of P300,000 which was assumed by the donee. In addition, the
donee agreed to pay the applicable donors tax of P210,000.

1. How much shall be deducted from the gross gift? Ans. 150,000

2. How much is the gross gift of Mr. de Leon? Ans. P500,000

3. How much is the donor’s tax due of Mrs. de Leon? P8,000 (use donor’s tax rate-old nirc)

4. When was the donor perfected? Ans. Feb 14, 2015

Problem No. 4
Sir Bigay made the following donations for the year 2018 as follows:
January To his son amounting to P250,000
February To an officemate P30,000
March To his daughter who got married in the month P60,000; and to his daughter in law
P40,000.
1. How much is the donors tax for the month of March? Ans. P6,000.00

2. How much is the gross gift be reflected on the bir form no_______ in Feb 2018? Ans. P280,000

3. Gross gift in March 2018? Ans. P320,000

4. How much is the donor’s tax due in Feb 2018? Ans. P1,800.00

5. Donor’s tax due in January 2018? Ans.P0.00

· Effective January 1, 1998 to December 31, 2017 (RA No. 8424)

Net Gift Over But not Over The Tax Shall be Plus Of the Excess Over
100,000.00 exempt
100,000.00 200,000.00 0 2% 100,000.00
200,000.00 500,000.00 P 2,000.00 4% 200,000.00
500,000.00 1,000,000.00 14,000.00 6% 500,000.00
1,000,000.00 3,000,000.00 44,000.00 8% 1,000,000.00
3,000,000.00 5,000,000.00 204,000.00 10% 3,000,000.00
5,000,000.00 10,000,000.00 404,000.00 12% 5,000,000.00
10,000,000.00 and over 1,004,000.00 15% 10,000,000.00