Pa HELP po. Hindi po kasi consistent application ng BIR sa settlement namin ng estate.
Sa Extrajudicial Settlement of the Estate, ano po sa mga cases na ito ang taxable ng donor's tax under Sec. 11 of the RR 2-2003 regarding po sa renunciation of an heir:
case 1. 5 heirs, 1 heir waived his right in favor of the 4 remaining heirs, equally; (sabi ni BIR, not subject to Donor's Tax)
case 2. 5 heirs, 4 heirs waived their right in favor of 1 remaining heir. (sabi ni BIR, subject sa Donor's Tax)
In my opinion po kasi parang parehas lang po silang not subject to Donor's tax, considering wala pong na-disadvantage na co-heir based sa kani-kanyang decision.
Please help po.
Thank you.