5 Nec gone LTS - 0. BaUr , brut? melt : “FER TAX L-siccession & bast > Ore { oh private properties OF aghts xinds of transfer GRATUITOUS > one that netor imposes burden nor require ¢ Consideration fen danden€e or rtetipient. >the svancler of ovnarthip i free because Of Ho abscence of ONE Rov$ > one where the chanseree gives teysiderafim 1 return For the prey or KoWis reeiewed » > gubjed to [suse 14X| + Value Added Tax Fercentage Tax Financial esnsideration 2 tsstntally DoNATON ES > subject te | TRANSFER TAX + wovatim Mortis (abga (Estate Tax) ( s Povation Intervives (Donors Tax) a ett ot the tine of death of donor aon during Ae Whine of deren Ydoee ‘ Exdbe Taxye 3, en AE Ieee Rup oo DATE: Sa mde of acquisition vite of which the rope, nights a obligations to te extent of the value of the Inheritance ai) person _ ore tarenitied through hig death to anciner gy ethers cher by his GaN) © by operation Cond Kinds of Neesion JESTAMENTARY oR TESTATE > revlts from the designer of on weir made in a will _teewked th the form presoned by law will_txe wire . NESTATE Ck LEG ALE > efected by operations of low since He decedent did not _txewte A wil) or if the last wil ane kctament eewsel him is void. MED successiom > etfected “part\g by will and partly by Opeatin of law. " Blements of Sy eeesion y DECEDENT — TESTATOR & if pe left a Will TESTATOR > general dtrm applied “ty the person whose prpery is ravanictkd Yuough werssien whether of hot he teht will EkeaHOr — @ person designated in ee Will 4o carry ovt te provisions OF he decedent's sill, He also perkerms Pdvciary _dvti jes such 2% Jovking car of decedent, ectake prin Final clispesitin Sdminishater — o pacom apeeinked wy Cont ond pergonns tee sane duty , on exewter ih the latter reat 40 ocwert ores Quay wher He tow ev esd will WA woh agerint Ore. jn tio intact failed +e veco |> Inchde ol\ the prperty , nahhe ard obigatend of © pum whith ore ned 2etinguicheed by death ard ah Which howe ocerved yoorct Gace Yee opening oF succession rersoral Property -< eeal c a r 7 Receivables | Kons << ible __erepecies if Antetng ilete 3 Omiigan _< Nereis [ Si 0 SUCKS SSoip: > en heic or successor i @ pent who 1s Called te tne Succession ether he proviiom of a will or by Oftmatin OF law Devicve - aifts of freal prprty\ oe giver by virtve of a will Lego+ce — 9M +f |yersmd pmperty] oe given ay views of a will Classi beotion of seirs A) Comps ORY _ HEIR > ected oy forte of ow ty sme porken of inheritance Kerewn os [LEGITIME] mney wucceed. Whether the ede We tor wah, “hey anrot be deprived Wy the kestator of fer VeaiHoe sxcepr by _difinheritance properly efectee Sindy ok “Compulsory “heir S PRIMARY = precedence over and exclude cer CH | 7 2 SENOMY ~ succeed aly by abscence of We primary CH [ Vv * LONWER ING — guivead togh fear WY We primary # Stunden legiimat® — daildren ond descendants. legitimate parents ond Mensou, => sNigitiome Uaildren’ and dgcendartt aurviving Spouse7 > insh hy fea vy _tre __festator in Wr a ae Sucwoed 4s the inheritance & fee potion heretf which th testator un yee ie anse fear Eeenaih . C)_LECAL of _INESTATE HEIR . > Sumeed 40 the estate of tre deCedent by ~ * (SFRapon OF YAW Gang 08 Poe of 6ross » UState [poe FREE edRTON > portion of the estate: is reserved > yordion that can be, Sranstemtad vy lew _eptei cal fo cpr larry Jo anyone ob tue will oF she heirs Coit willl or aot) star ght to _Reereserterfien > sant created by Frohin of Nan by ViCtve of whith the rcpretentative {L raitech fo dre place andthe dggece of the persm represented , ancl ecquers the dghis hich the later would howe if the “were king Ue pe utd have inherited, u Moy anise becavse of iG pol availalele +o dhe foliowinc: —_)__0¢atn \._Gomypsl gory heir who a Incapacity vepidiatts we inhevtance 3 Wsihevitance a. Rt fe vetuntary heirr ey DATE: Ne GHA, Env, MOG th puule = Tina su cess ons ——— 7 order_of Priority Ard. 962. Ww every _ibherfance Lhe velakve nearest in the dearee r exdades the more distanl owes, coving tre Want of Cersene lf when if propery Ankes place, b Maifwate hitden or Deteendants re Vegitiak Parents er Riscendemes EN 3. Waitinok Wilden or De Seeridents 4 us Suniving — Spouse o v Broters, Sitters | nephew, ond pieces d ieee i Seer Olea retains witty the Sh degpe & contangyin 1. a Sate =u. 7 WILL [> an at whereby a penm jg pernted | wilh the fomatities { Yresenved wy low | fe toate | fo: a certain degre the AisprSttion of Ase estate pte _take effect caftey his doo Lkinds — of Wi Se apgreoceg paren ne ee a Oe | Ras. dG. + mut ein writing avd exewhd we language or Malek Vnown $0 sue +éssator Ye We mist be subsurbed ak ae end there py the stator _hinselt Alte Hust: Stare then toy obser perm th Wi? presence Ce At tt be abetted ad bsuntred by Bor mare orchible witneses th tet presence JF testabw OW et one ounot vecoGatch by lew are wll HHelf and et 5. Nawordi Homa i Tera Cre partial diginheni tence) muck we Clearly Know 3. NM vdonhity 9 He atainnente) wer