What Are The Laws Governing Estate Tax?

Related Revenue Issuances

Revenue Regulations (RR) No. 2-2003, 6-2013, 6-2014

Revenue Memorandum Order (RMO) Nos. 26-82, 31-82, 15-2003

Revenue Memorandum Circular (RMC) Nos. 1-98, 34-2013

OPM-AS-APMD 2017-06-06

OPM-AS-APMD 2017-06-01

Related Laws

Commonwealth Act No. 466 – effective July 1, 1939

Republic Act No. 579 – effective September 15, 1950

Republic Act No. 6110 – effective August 4, 1969

Presidential Decree No. 69 – effective January 1, 1973

Presidential Decree No. 1773 – effective January 16, 1981

Presidential Decree No. 1994 – effective January 1, 1986

Republic Act No. 7499 – effective July 28, 1992

Republic Act No. 8424 – effective January 1, 1998

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Codal Reference

Sec. 84 to Sec. 97 of the National Internal Revenue Code