RC NRC

To Abel, a car worth P800,000 800,000 800,000

Jen, condominium unit - P3,000,000 in Macau 3,000,000 3,000,000
Gore, GJ Company shares (domestic corp.) amounting to P250,000 250,000 250,000
Alexa, P100,000 worth of shares of stock of a resident foreign corporation 100,000 100,000
where 90% of its operation is in the Philippines
Earl, building in Singapore valued at P5,000,000 mortgaged 5,000,000 5,000,000
for P2,000,000 assumed by the donee
Hananiah, parcel of land in Isabela, P1,500,000 1,500,000 1,500,000
Chen, P100,000 bank deposit in BPI 100,000 100,000
Kristine, P100,000 bank deposit in Metrobank, U.S branch 100,000 100,000
Gavrie, P500,000 cash 500,000 500,000
Land 1 - QC - insufficient consideration but subject to CGT - real prop. PH
Land 2 Taguig - bona fide sale
Land 3 - USA not subject to CGT coz real property not in PH 5,000,000 5,000,000
Car - Manila 200,000 200,000
 RA NRA-reciprocity NRA- w/o reciprocity
800,000 800,000 800,000
3,000,000
250,000 250,000
100,000 100,000

5,000,000

1,500,000 1,500,000 1,500,000

100,000 100,000
100,000
500,000 500,000 500,000

5,000,000
200,000 200,000 200,000