Beruflich Dokumente
Kultur Dokumente
Answer: A
Reference: BIR Form No. 1801
Answer: D
Reference: BIR Form No. 1801
_,. 3. What attachment is required if the estate had been settled judicially?
a. Affidavit of self adjudication
b. Deed of extra-judicial settlement of the estate
c. Court order
d. S\vorn declaration of all properties of the estate
Answer: C
Reference: BIR Form No. 1801
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Chapter 6: Attachments to the Estate Tax Return, Including CPA Certificates
Answer: B
Reference: Section 90 (B), NIRC, as amended
Answer: D
Reference: BIR Form No.. 1801
6. For listed stock, what proof of valuation of shares at the time of death
shall be attached to the estate tax return?
a. Newspaper clippings/ certification from the stock exchange
b. Latest audited financial statements of issuing corporation
with computation of book value per share
c. Stockbroker's financial statements
d. None of the choices
Answer: A
Reference: BIR Form No. 1801
Answer: B
Reference: BIR Form No. 1801
Answer: C
Reference: Section 90 (A), NIRC, as amended
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Chapter 6: Attachments to the Estate Tax Return, Including CPA Certificates
Answer~D
Reference: Section 90 (A), NIRC, as amended
Answer: C
Reference: Section 6 (D), Revenue Regulations No. 2-2003
Attachment to. the Estate Tax Return (per BIR Form No. 18011
1. Certified tru(e"'copy of the DEATH CERTIFICATE;
2. NOTICE OF DEATH duly received by the BIR, if gross taxable estate
exceeds P20,000 for deaths occurring on or after Jan. 1, 1998; or if
the gross taxable estate exceeds P3,000 for deaths occurring prior to
Jan. 1, 1998;
3. Any of the following: a) Affidavit of Self Adjudication; b) Deed of
Extra-Judicial Settlement of the Estate, if the estate had been settled
extra-judicially; c) Court order if settled judicially;
d) Sworn Declaration of all properties of the Estate;
4. A certified copy of the schedule of partition of the estate and the
order of the court approving the same, if applicable;
5. Certified true copy/ ies of the Transfer/ Original/Condominium
Certificate of Title/ s of real property/ ies (front and back pages),
if applicable;
6. Certified true copy of the latest Tax Declaration of real properties at
the time of death, if applicable;
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Chapter 6: Attachments to the Estate Tax Return, Including CPA Certificates
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