Business Taxation Compositions of Gross Estate Chart
Particulars
Parcel of Land - Makati
Parcel of land - Indonesia
Family Home - Taguig
Rest house Batangas
Rest House Palawan
Rest House Malaysia
Cars PH
Cars Abroad
BPI Deposit - PH Branch
BPI Deposit - US Branch
ABN Amro Bank (Foreign
Bank) - PH Branch
ABN Amro Bank (Foreign
Bank) - London Branch
Receivable - Debtor PH
Receivable - Debtor
Canada
Shares of stock Domestic
Corp. - Certificates are
stored in PH
Shares of stocks of
Domestic
Corp
Certificates are stored in
Abroad
Shares of stock Foreign
Corp. - Certificates are
stored in PH
Shares of stocks of
Foreign
Corp
Certificates are stored in
Abroad
Shares of stocks of
Foreign Corp - 90% of its
operations is in PH
Shares of stocks of
Foreign Corp - 80% of its
operations is in PH
Shares of stocks of
Foreign Corp which
acquired situs in PH
Patents & Copyrights
exercised in PH
Patents & Copyrights
exercised in Abroad
Situs
(within or
outside
PH)
IN
OUT
IN
IN
IN
OUT
IN
OUT
IN
OUT
IN
Citizen or
Resident (RC,
NRC & RA)
NRA WITH
RECIPROCITY
NRA W/O
RECIPROCITY
√
√
√
√
√
√
√
√
√
√
√
√
X
√
√
√
X
√
X
X
X
X
√
X
√
√
√
X
√
X
√
X
√
OUT
√
X
X
IN
OUT
√
√
X
X
√
X
IN
√
X
√
IN
√
X
√
OUT
√
X
X
OUT
√
X
X
IN
√
X
√
OUT
√
X
X
IN
√
X
√
IN
√
X
√
OUT
√
X
X