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Issue 1 February 2016 What's New? Permanent reduction in corporate income tax rate Inheritance and Gift tax Limitation on income base for the LTF and RMF contributions BOI incentives to accelerate

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What is inheritance and gift tax?

Inheritance and gift tax is a tax imposed on the transfer of assets or property from one person to another either by gift or through inheritance.

Who is required to file inheritance and gift tax?

Individuals who receive gifts or inheritances above a certain threshold are required to file inheritance and gift tax.

How to fill out inheritance and gift tax?

Inheritance and gift tax forms can be filled out and submitted to the tax authorities along with the necessary documentation of the transfer.

What is the purpose of inheritance and gift tax?

The purpose of inheritance and gift tax is to generate revenue for the government and to prevent tax evasion through gifts or inheritances.

What information must be reported on inheritance and gift tax?

The value of the gift or inheritance, the relationship between the giver and receiver, and any exemptions or deductions must be reported on inheritance and gift tax forms.

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