1.

House and lot in China P 400,000

2. Car in China 200,000
3. Car in Zamboanga City 300,000
4. Jewelries in the Philippines 180,000
5. Jewelries in China 150,000 150,000
6. Farm in the Philippines 150,000 150,000
7. Accounts receivable, debtor residing in the Philippines 50,000
8. Accounts receivable, debtor residing in Hongkong 100,000
9. Bank deposit in the Philippines 250,000
10. Bank deposit in China 200,000
11. Franchise exercised in China 50,000
12. Franchise exercised in the Philippines 60,000
13. Patent exercised in the Philippines 70,000
14. Copyright exercised in US 50,000
15. Investment in a partnership established in US 100,000
16. Investment in a partnership established in the Philippines 150,000
17. Domestic shares, certificate of stocks kept in China 400,000
18. Domestic shares, certificate of stocks kept in the Philippines 300,000
19. Foreign shares 150,000
20. Foreign shares, 86% of the business in the Philippines 200,000
21. Foreign shares, 70% of the business is in the Philippines 300,000
22. Foreign shares, 40% of the business is in the Philippines
but shares have a business situs in the Philippines 100,000 100,000
Resident Citizen (Philippines) Resident Citizen (China)
P 400,000
200,000
300,000
180,000
150,000
150,000
50,000
100,000
250,000
200,000
50,000
60,000
70,000
50,000
100,000 100,000
150,000
400,000
300,000
150,000
200,000
300,000

100,000
₱ 2,210,000.00 ₱ 1,400,000.00
Non-Resident Alien without Reciprocity Non-Resident Alien with Reciprocity
7

250,000 250,000

300,000 300,000

100,000 100,000
650000