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BUSINESS TAX

imposed upon onerous transfers; transfer with consideration.

Business Taxes

regular conduct or pursuit of commercial or an economic activity, including transaction incidental thereto.

Ordinary Course of trade of Business

on the sale itself.

Business Tax

on income derived from sale.

Income Tax

a non-resident foreign person shall be considered as being rendered in the course of trade or business even if the performance is not regular

Isolated Transaction

taxes on gratuitous transfer

Transfer Taxes

transfer without consideration; donation.

Gratuitous Transfer

Donor’s tax - transfer of property between two or more living individuals.

Inter Vivos Transfer

Estate tax - deceased person’s right to pass their estate on legal heirs.

Mortis Causa Transfer

mode of acquisition by virtue

Succession

person are transmitted through his death to another or other by his will.

Succession

general term to the person whose property are transmitted through succession, whether he left a
will or not.

Decedent

if he left a will

Testator

3 Types of Succession:

Testementary or Testate, Legal or Entestate, Mixed Succession

type of succession that results from the designation of an heir
- made in a will executed in the form prescribed by law

Testementary or Testate

effected by operation of law

Legal or intestate

effected by partly “will” and by the operation of law.

Mixed Succession

Art. 775 Civil Code

Decedent

Art. 776 Civil Code

Inheretance

person called to the succession either the provision of the will or by the operation of the law

Succesor

3 elements of Succession

Decedent, inheretance, Succesor

those who succeed by force of law to some portion of inheritance, in an amount
predetermined by law, known as the legitime.

Cumpulsory Heirs

those who have precedence over and exclude other compulsory heirs; legitimate children and
descendants.

Primary

succeed only in the absence of the primary compulsory heirs; legitimate parents and
ascendants.

Secondary

succeed together with the primary or secondary compulsory heirs; illegitimate children and
descendants and surviving spouse.

Concurring

instituted by the testator in his will to succeed to the inheritance of the portion.

Voluntary Heirs

portion or value left in the estate after deducting the legitime of the compulsory heirs.

Free Portion

succeed to the estate of the decedent by operation of law.

Legal or Instate Heirs

person is permitted, with formalities prescribed by law, to control a certain degree the disposition of
his estate to take effect after his will.

Will

executed in accordance with the formalities prescribed by Article 804 to
808 of the new civil code.

Notarial or Ordinary

written will must be entirely written, dated and signed by the hand of the testator himself.

Holographic

a testamentary disposition by which a compulsory heir is deprived, or excluded from the inheritance to which he has right.

Disinheretance

a person designated in the last will and testament to carry out the provision of the
decendent’s will.

Executor

a person appointed by the court and performs the same duty, in lieu of the executor.

Administrator

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