DONOR'S
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4 Slides • 5 Questions
1
DONOR'S TAX
2
Poll
DONATION IS THE GRATUITOUS TRANSFER OF PROPERTY FROM ONE PERSON TO PERSON. WHICH OF THE TYPE OF DONATION IS SUBJECT TO DONOR'S TAX
DONATION INTER VIVOS
DONATION MORTIS CAUSA
3
Multiple Choice
ALL ARE ESSENTIAL REQUISITES OF DONATION, EXCEPT
CAPACITY OF THE DONOR
INTENTION TO DONATE
DONATIVE ACT OR DELIVERY
ACCEPTANCE BY THE DONEE
CAPACITY OF THE DONEE
4
Multiple Select
UNDER THE FORMAL REQUISITES OF DONATION, WHICH OF THE FOLLOWING MUST BE IN PUBLIC INSTRUMENT
REAL PROPERTIES
INTANGIBLE
TANGIBLE, W/ VALUE OF 5000 AND BELOW
TANGIBLE, W/ VALUE OF 5000 ABOVE
5
Multiple Choice
UNDER THE FORMAL REQUISITES OF DONATION, WHICH OF THE FOLLOWING CAN BE MADE ORALLY
REAL PROPERTIES
INTANGIBLE
TANGIBLE, W/ VALUE OF 5000 AND BELOW
TANGIBLE, W/ VALUE OF 5000 ABOVE
6
Multiple Choice
UNDER THE FORMAL REQUISITES OF DONATION, WHICH OF THE FOLLOWING MUST BE IN WRITING
REAL PROPERTIES
INTANGIBLE
TANGIBLE, W/ VALUE OF 5000 AND BELOW
TANGIBLE, W/ VALUE OF 5000 ABOVE
7
TYPES OF DONEE
RELATIVES
STRANGERS
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TYPES OF DONOR
RESIDENT OR CITIZEN
NON-RESIDENT ALIEN
9
DONOR'S TAX
IT IS A TAX UPON THE GRATUITOUS TRANSFER OF PROPERTY BETWEEN TWO OR MORE LIVING PERSONS AT THE TIME OF TRANSFER WHETHER THE TRANSFER IS DIRECT OR IN TRUST AND WITHOUT REGARD TO THE TYPE OF PROPERTY TRANSFERRED
DONOR'S TAX
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