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Ano Ang Mga Dapat Gawin Upang Maisaayos Ang Ari-arian Ng Namatay?


ANO PO BA DAPAT GAWIN IF MAY NAMATAY AT MERONG TITULO NG LUPA MULA SA TAONG NAMATAY. ANO PO GAGAWIN NG KANYANG TAGAPAGMANA? ANO PO OBLIGASYON NG TAGAPAGMANA?”

ANG MGA TAGAPAGMANA NG ISANG TAON NAMATAY NA MAY NAIWAN NA LUPA, CONDO, KOTSE, DEPOSITO SA BANKO AT IBA PANG ARI-ARIANG KATULAD NG SHARES OF STOCK AY MAY OBLIGASYON NA IPAALAM SA BUREAU OF INTERNAL REVENUE ANG PAGKAMATAY AT MAGFILE NG ESTATE TAX RETURN AT MAGBAYAD NG ESTATE TAX PARA MAIILIPAT SA NAME O PANGALAN NG KANYANG TAGAPAGMANA ANG MGA ARI-ARIAN.

Marami sa atin ang hindi alam kung ano dapat gawin kung may namatay na kamag-anak na may mga naiwan na lupa, condo, kotse, deposito sa banko at iba pang ari-arian katulad ng shares of stock. Ang tanong ng isa ay ano ba ang unang step para maisaayos ang mga ari-arian ng namatay. Ganito ang query ng isang reader ng E-Lawyers Online:

“2 years na po patay father namin at may mga lupa siya naiwan. Gusto na po namin ilipat sa name namin ang lupa at pumunta kami sa Registry of Deeds at BIR, bakit po malaki taxes babayaran namin?

Ang isang taong namatay na may naiwan na lupa, condo, kotse, deposito sa banko at iba pang ari-arian katulad ng shares of stock ay automatic na namamana ng mga compulsory heirs o legal na tagapagmana. Ngunit may obligasyon ang mga tagapagmana na ipaalam sa gobyerno ang pagkamatay ng kamag-anak at mabayaran ang estate tax para malilipat sa pangalan o name ng mga taga-pagmana o heirs. Kung wala estate tax, hindi malilipat ang ari-arian sa mga heirs. In a Supreme Court case, the High Court ruled that a judge commits a grave abuse of discretion when he orders a partial distribution of the estate without the payment of estate taxes. [Vera vs. Navarro, No. L-27745, October 18, 1977]

Ang estate tax ay isang buwis na binabayaran sa gobyerno upang malipat ang mga ari-arian ng namatay papunta sa mga tagapagmana nito. Ang estate tax ay based sa “net estate value” kung saan ito ay computed sa pamamagitan ng pagkuha sa gross estate value o kabuoang halaga ng mga ari-arian at babawasin ang mga nagastos sa medical, hospitalization, funeral and other expenses ng namatay at ang suma-total nito ay tinatawag na “net estate value”.

Kung net estate value ng ari-arian na naiwan ay less than P200,000 ang halaga, ito ay EXEMPTED sa estate tax. Kung ang net estate value ng ari-arian na naiwan naman ay P200,000-P500,000 ang halaga, ang estate tax ay 5% ng sobra sa P200,000. Bilang example, kung ang lupa na may net estate value na P300,000.00, ang estimated estate tax nito ay P5,000. Habang tumataas ang net estate value ay tumataas din ang estate tax na babayaran. Pwede nyo makita ang schedule of rate ng estate tax sa Section 84 ng National Internal Revenue Code of 1997.

Ang mga tagapagmana ay kailangan magfile ng notice of death sa BIR within 2 months mula sa araw ng pagkamatay ng may-ari ng lupa, condo, kotse, deposito sa banko at iba pang ari-arian katulad ng shares of stock at kailangan bayaran ang estate tax sa loob ng 6 months mula sa pagkamatay.

Ayon sa Republic Act No. 8484 otherwise known as National Internal Revenue Code:

Section 89. Notice of Death to be Filed. – In all cases of transfers subject to tax, or where, though exempt from tax, the gross value of the estate exceeds Twenty thousand pesos (P20,000), the executor, administrator or any of the legal heirs, as the case may be, within two (2) months after the decedent’s death, or within a like period after qualifying as such executor or administrator, shall give a written notice thereof to the Commissioner.

Section 90. Estate Tax Returns. –

(A) Requirements. – In all cases of transfers subject to the tax imposed herein, or where, though exempt from tax, the gross value of the estate exceeds Two hundred thousand pesos (P200,000), or regardless of the gross value of the estate, where the said estate consists of registered or registrable property such as real property, motor vehicle, shares of stock or other similar property for which a clearance from the Bureau of Internal Revenue is required as a condition precedent for the transfer of ownership thereof in the name of the transferee, the executor, or the administrator, or any of the legal heirs, as the case may be, shall file a return under oath in duplicate, setting forth:

(1) The value of the gross estate of the decedent at the time of his death, or in case of a nonresident, not a citizen of the Philippines, of that part of his gross estate situated in the Philippines;

(2) The deductions allowed from gross estate in determining the estate as defined in Section 86; and

(3) Such part of such information as may at the time be ascertainable and such supplemental data as may be necessary to establish the correct taxes.

Provided, however, That estate tax returns showing a gross value exceeding Two million pesos (P2,000,000) shall be supported with a statement duly certified to by a Certified Public Accountant containing the following:

(a) Itemized assets of the decedent with their corresponding gross value at the time of his death, or in the case of a nonresident, not a citizen of the Philippines, of that part of his gross estate situated in the Philippines;

(b) Itemized deductions from gross estate allowed in Section 86; and

(c) The amount of tax due whether paid or still due and outstanding.

(B) Time for filing. – For the purpose of determining the estate tax provided for in Section 84 of this Code, the estate tax return required under the preceding Subsection (A) shall be filed within six (6) months from the decedent’s death.

A certified copy of the schedule of partition and the order of the court approving the same shall be furnished the Commissioner within thirty (30) after the promulgation of such order.

(C) Extension of Time. – The Commissioner shall have authority to grant, in meritorious cases, a reasonable extension not exceeding thirty (30) days for filing the return.

(D) Place of Filing. – Except in cases where the Commissioner otherwise permits, the return required under Subsection (A) shall be filed with an authorized agent bank, or Revenue District Officer, Collection Officer, or duly authorized Treasurer of the city or municipality in which the decedent was domiciled at the time of his death or if there be no legal residence in the Philippines, with the Office of the Commissioner.

Kung hindi ito agad nabayaran ay magkakaroon ito ng penalty/surcharge na 25% of the estate tax due at legal rate of interest na 12% per annum. Kung nabayaran ito sa BIR, sila ay magbibigay ng BIR Certificate Authorizing Registration (CAR) bilang pahintulot sa paglipat ng titulo ng lupa sa pangalan ng mga tagapagmana na nakalagay sa mga nasabing dokumento.

Bukod dito, kailangan din na bayaran ang transfer tax sa munisipyo o city base sa computation nila at bayaran ng buo ang mga amilyar o real estate taxes. Kung nabayaran na ang transfer tax at real estate tax, ang City Treasurer ay magbibigay ng Tax Clearance at Certification of Transfer Tax Payment bilang pahintulot sa paglipat ng titulo ng lupa sa pangalan ng mga tagapagmana.

Ang Registry of Deeds ay hindi irerehistro ang “Last Will and Testament” o “Extrajudicial Settlement of Estate” at ililipat ang pangalan ng titulo sa mga tagapagmana kung wala ang BIR Certificate Authorizing Registration (CAR), Tax Clearance at Certification of Transfer Tax Payment.

Kung gusto nyo na magkonsulta tungkol sa paglilipat ng mga lupa o ari-arian ng isang namatay, register at my website at www.e-lawyersonline.com.

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