6. NO ANSWER YET 7. NO ANSWER YET 8. Yes, the assessment was proper. Mr. Arnado cannot in o!

e "or his #ene"it the e$emption o" the m%nicipa&it' "rom rea& propert' ta$ation. Whi&e it is tr%e that the (o ernment is e$empt "rom rea& propert' ta$es, Sec. )*+,a- o" the .oca& /o ernment 0ode pro ides in essence that when the 1#ene"icia& %se2 o" propert' owned #' the Rep%#&ic or its po&itica& s%#di isions and instr%menta&ities is, "or consideration, trans"erred to a ta$a#&e person, the e$emption cannot #e en3o'ed #' s%ch person. 4n e""ect, the &atter is responsi#&e to pa' the rea& propert' ta$. This is 3%rispr%dentia&&' ca&&ed the 1#ene"icia& %se2 doctrine cited in the case o" /S4S s. 0it' Treas%rer o" Mani&a. 5. No, the 64R was not correct in assessin( Mrs. 6a#era "or donor7s ta$. The ren%nciation o" an heir co%&d #e (enera& or speci"ic. A (enera& ren%nciation #' an heir, inc&%din( the s%r i in( spo%se, o" his8her share in the inheritance &e"t #' the decedent is not s%#3ect to donor7s ta$, %n&ess speci"ica&&' in "a or o" identi"ied persons to the e$c&%sion o" the other co9heirs. 4n the (i en case, Mrs. 6a#era7s wai er o" her inheritance is deemed as (enera& #eca%se the "acts do not show that she "a ors speci"ic chi&dren and e$c&%des the others. :nder 0i i& &aw, when a person reno%nces or rep%diates his inheritance, the ri(ht o" accretion ta!es p&ace and the share is added to the other co9heirs. There is no donation o" propert' which has ne er #ecome the reno%ncer7s. ;<. NO ANSWER YET ;;. The Ta$ 0ode pro ides that i" the principa& residence o" the indi id%a& ta$pa'er is so&d and the proceeds o" the sa&e is %sed to ac=%ire or constr%ct a new principa& residence within ;8 months "rom the date o" the sa&e, the sa&e is e$empt "rom income ta$, pro ided the 0ommissioner is noti"ied #' the ta$pa'er within *< da's "rom the date o" sa&e thro%(h a prescri#ed ret%rn o" his intention to a ai& o" the e$emption. The ta$ e$emption can on&' #e a ai&ed o" once e er' ten ,;<- 'ears. 4" the proceeds o" the sa&e are not "%&&' %ti&i>ed in the constr%ction o" the new residence, the %n%ti&i>ed portion wi&& #e pres%med (ain and wi&& #e s%#3ect to capita& (ains ta$. ;). The 64R o""icia& is crimina&&' &ia#&e "or =%a&i"ied #ri#er' %nder the R?0 This =%estion is no &on(er co ered #' the TA@ 0OAEB This is crimina& and administrati e &awB 4 don7t want to answer "%rther