Problem 1

Real and Personal Properties, Japan P 15,000,000

Family Home, Phil. 20,000,000
Unpaid Real Estate Tax 500,000

1. Decedent Ace is a Filipino Citizen residing in the Philippines.

A. Gross Estate
15,000,000 + 20,000,000 = 35,000,000

 Kapag citizen siya sa bansa natin, iadd mo lang lahat ng properties

niya kahit nasa ibang bansa pa yung iba.

B. Ordinary Deductions = 500,000 (unpaid taxes)

C. Special Deductions
10,000,000 + 5,000,000 = 15,000,000

 Naging 10 million lang yung sa family home kasi ang required don na
amount ay dapat hindi tataas sa 10 million. Since 20 million yung
given, 10M lang dapat kuhanin natin don. Pero kung ang given ay 8M
pede natin siya gamitin kasi di naman siya nagexceed sa required na
amount.
 Nakuha yung 5M para sa standard deduction na required lagi para sa
mga citizen or resident, pero kung non resident yan magiging 500K
lang dapat instead of 5M.

D. Net Taxable Estate

35,000,000 – 500,000 – 15,000,000 = 19,500,000
 E. Estate Tax = 19,500,000 x 0.06% = 1,170,000
 Pag estate tax required lagi na imultiply sa 6% kahit citizen man siya
o non resident

2. If the Decedent Ace is a Japanese, residing in HongKong

A. Gross Estate = 20,000,000

 Since hindi naman siya filipino citizen o resident dito edi non resident
yan kaya yung property lang niya na nasa Phil. yung isasama sa gross
estate. Pero kung ang nakalagay ay residing in Phil. isasama mo yung
property niya na nasa ibang bansa

B. Ordinary Deductions = 500,000

C. Special Deductions = 500,000 (STANDARD DEDUCTION TO)

 Hindi sinama yung family home na ideduct kasi hindi yon required
para sa mga non resident

 Ikaw na magsolve sa D at E.

Problem 2

Real and Personal Properties, Phil. P 15,000,000

Family Home, Singapore 8,000,000
Unpaid Real Estate Tax 500,000

1. If Decedent Ace is Filipino Citizen, residing in Australia.

2. If Decedent Ace is a Singaporean, residing in the Philippines.

 Parehas lang to ng solution sa Problem 1, number 1 since Filipino

Citizen yung una tapos yung pangalawa naman ay resident sa Phil.
Naiiba lang lagi ang pag compute pag non resident na.