Estate Tax is a tax on the right of the deceased person to transmit his/her estate to his/her lawful heirs and beneficiaries at the time of death and on certain transfers, which are made by law as equivalent to testamentary disposition. It is not a tax on property.
: Ibig sabihin walang babayaran si Leni na Estate Tax kahit namatayan din siya nang asawa kasi automatic na yung mga property ng Asawa niya is sa kanya. Conjugal property yun. May babayadan lang na estate tax si Leni if gusto niyang transfer yung property ng asawa niya sa pamamanahan niya.
Sana nalinawan ka.
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