Effectivity Type Tax Object of Nature

Taxation
Upon death of Mortis Causa Estate tax Privilege to
the donor transfer
DONATION During the Intervivos Donor’s tax Gratuitously Excise tax
lifetime of the
donor and donee

Accrual: as of the death of decedent, notwithstanding postponement of the actual possession or enjoyment of the
estate by the beneficiary. Upon the death of the decedent succession takes place and right of the estate to the tax
the privilege to transmit the estate vests instantly upon death
Filing of Estate tax return:
 Decedent died before 2018: within 6 mos after death
 Decedent died upon/during effectivity of TRAIN Law: 1 year from date of death
Accrual of the tax is distinct from the obligation to pay the same (filing period)
Under meritorious cases (BIR determination), filing of estate tax return may be extended for a period not more
than 30 days.
Tax payer: “Estate” of decedent as a juridical person, represented by administrator, executor, legal heir
Personal obligation to file and pay the applicable taxes:
 Primarily liable: Administrator or executor
 Secondarily liable: any of the heirs
Law to be applied: Law/statute in force as of the death of the decedent

Succession: mode of acquisition by virtue of which the PRO to the extent of the value of the inheritance