Waiver ng mana, wala nga ba Donor's Tax? Renunciation/Renounciation of Inheritance rule.
00:59.8
Ito pong estate is what the heirs will going to divide, adjudicate or receive.
01:07.7
At after deducting all the government obligations, utang, dues na naiwan,
01:19.7
Then yun pong remainder ay paghahatian nila ng mga heirs.
01:24.0
Ang tawag po niyan is adjudication.
01:26.9
Adjudication in the context of succession refers to the formal legal process by which the rights of an estate of a deceased person are determined and legally recognized.
01:40.2
This process establishes who the rightful heirs or beneficiaries are and what share of the estate.
01:48.0
Each is entitled to rebate.
01:49.3
Ibig sabihin po, sa konteksto po ng succession, ito po yung pamamraan.
01:55.8
Ito yung formal na legal na process.
01:58.2
Kung baga, yung karapatan po nung magmamana is mai-establish at ma-determine kung talaga bang eredero siya.
02:07.1
At ito pong proseso na ito, nag-establish din kung sino po yung rightful na heir at sino yung beneficiary
02:13.5
at magkano yung matatanggap nila, ano yung matatanggap nila at gaano kalaki.
02:18.0
Yan po yung adjudication.
02:20.1
At alam po natin, meron po tayong extrajudicial and judicial settlement pag mag-adjudicate.
02:26.6
Dito po sa Pilipinas, ito po yung proseso ng adjudication.
02:31.0
And na-discuss na po natin na kapag extrajudicial settlement po ang pinag-uusapan,
02:35.9
eh ang mga kapatid or mga heirs for that matter, sino yung sumusunod, sino yung tagapagmana,
02:43.4
yung nagkakaintindihan, yung nag-aaway.
02:45.1
So they execute what we call extrajudicial settlement.
02:48.0
No problem tayo dyan.
02:50.4
Pero kung hindi sila nagkakaintindihan yung nag-aaway ng mga heirs,
02:54.1
katulad nung sa video lecture natin, in that particular case,
02:58.0
ang kanilang remedy is judicial settlement of estate.
03:02.5
Or meron ding last will and testament, kailangan kasing i-probate.
03:06.6
And under the law, mandatory po ang probate.
03:10.1
Kung meron pong last will and testament, kung wala,
03:12.4
tapos hindi sila magkaintindihan, kasi sabi niya,
03:14.2
akin ito dahil ako ang pinakabunso, akin ito dahil ako ang pinakamatanda,
03:17.5
hindi kayo kasali, dahil kami nag-alaga sa parents,
03:21.1
hindi maintindihan na patay-patay po ang hatian sa succession.
03:25.2
So wala pong remedy yung iba but to go to court for judicial settlement.
03:31.8
Ngayon, maaari kasi ang isa sa mga heirs or lahat sila or a few
03:37.9
will give the property to another.
03:40.7
Pwede niyang ibigay kasi yung propidad sa isa, sa karamihan,
03:44.5
or even sa stranger.
03:47.5
Ito yung tawag po natin na donation.
03:51.2
Yan, donation po, alam po natin, gratis yan.
03:53.6
Yung pagbigay at pagtanggap ninyo, walang bayad yun eh.
03:58.6
And kung magtanggap po tayo ng mana, gratis din yan, walang bayad.
04:04.0
However, yung transmission of rights, yung tag-transmit ng property na decedent
04:09.3
papunta sa inyo, subject sa estate tax.
04:12.3
Pero ang gusto natin pag-usapan dito, paano yung donation?
04:15.5
Kapag i-denonate doon ng heirs,
04:17.5
sabi niya, okay, tanggapin ko yan, pero i-donate ko dito sa aking isang kapatid.
04:22.5
Yan po eh, subject sa donor stock.
04:24.7
Kasi meron po tayong tiyatawag na donation,
04:29.7
donor stocks on donated properties.
04:32.7
Ngayon, ang problema lang is that may mga instances na
04:37.6
pwedeng hindi tanggapin ang donation.
04:40.7
Alam po natin yan.
04:41.8
Kasi donation must be accepted in writing.
04:44.0
And even sa estate po,
04:47.5
kung mayroon kang pagmamanan,
04:50.0
pwede kang magsabi, ayoko niya, hindi ako kasali dyan.
04:52.3
Eh, yan ang tiyatawag po natin na renunciation.
04:55.8
Kasi hindi nga natin ito mapipilit
04:58.6
because ang pagtanggap po is a matter of pride.
05:01.7
Karapatan niya kung tanggapin niya o hindi.
05:04.2
So, yes, you cannot force somebody to accept something that he does not want.
05:09.1
A heir or heirs could refuse his inheritance.
05:12.4
Sabi niya dito, thanks but no thanks.
05:15.8
This is called renunciation.
05:19.4
Ngayon, ano po ang effect ng renunciation?
05:23.4
Let's start with the English version.
05:27.0
Now, let us assume that there are other heirs here.
05:31.6
Ito yung mga additional kapatid niya.
05:34.4
And in the context of succession,
05:36.7
renunciation is indeed akin or similar to a waiver of the rights to an inheritance.
05:41.8
But it does not require,
05:44.7
it does not equate to a donation.
05:46.9
Hindi kaparehasan.
05:47.5
When an heir renounces his inheritance,
05:51.7
sabi niya, ayoko.
05:53.6
Thanks but no thanks.
05:55.3
They do not directly transfer their share to the other heirs.
05:59.7
Rather, they are removed from the line of succession
06:03.4
as if they had prediseased the disease.
06:07.2
The estate then is redistributed among the remaining heirs
06:11.4
according to the laws of intestate succession
06:15.9
or on the terms of the will.
06:17.9
Now, ito po yung philosophy niya.
06:21.0
This is the philosophy of renunciation of inheritance.
06:24.3
Na parang, you'll just be removed from the line of succession.
06:32.4
Now, let us proceed to the Tagalog version.
06:36.0
Ang epekto ng renunciation.
06:39.0
Sa konteksto ng pagmamana,
06:40.9
ang pagtanggi ay maihalintulad sa,
06:47.1
nga sa pag-waiver na mga karapatan sa mana,
06:50.7
ngunit hindi ito katumbas ng donasyon.
06:53.6
Kapag ang isang tagapagmana ay tumanggi sa kanilang mana,
06:57.7
hindi nila direkta na inililipat ang kanilang parte
07:01.3
sa ibang mga tagapagmana.
07:03.1
Bagkos, sila ay inaalis sa linya ng pagmamana
07:08.1
na parang sila yung naunang namatay sa kanilang ascendancy.
07:11.8
Yan yung predisease.
07:13.5
Pagkatapos, ang ari-arian ay muling ipagmamana
07:17.1
mamahagi sa nanitrang mga tagapagmana
07:20.7
ayon sa naaangkop na batas ng estate succession
07:25.3
or yung tuntunin sa testamento.
07:28.4
Kung meron pong last will and testament.
07:30.0
Para pong bang ibig sabihin,
07:31.1
yan po ang pilosopya ng renunciation.
07:33.7
Hindi ibig sabihin na kapag nire-renounce mo,
07:36.4
binibigay mo na sa kanila.
07:38.5
Ibig sabihin, tiyatanggal ang kasaling line of succession.
07:41.6
Tiyatanggal ka sa linya ng pagsaksid
07:43.8
at i-redistribute ito sa area.
07:46.1
Yun ang philosophy.
07:48.2
importanteng maintindihan natin
07:49.8
na sa renunciation of insurance,
07:52.2
it's possible na meron pong walang donor's tax.
07:57.0
Dahil nga may renunciation ng isang air
07:59.2
na kahintulad ng waiver,
08:01.0
syempre, kung i-redistribute sa kanila
08:03.2
dito sa airs na ito,
08:06.1
or lalaki ang share
08:08.4
ng mga airs na ito.
08:11.8
Yung mga apat niya na kapatid.
08:14.1
And madadagdagan,
08:17.1
ang share sa mana ng mga other airs.
08:19.4
So, ang tanong nga po,
08:21.4
may donor's tax ba?
08:25.0
kapag general renunciation,
08:30.0
Kapag partial renunciation,
08:33.6
meron pong donor's tax.
08:35.7
Pagpatuloy natin ang discussion natin,
08:37.4
ano nga ba yung general renunciation of inheritance?
08:43.3
ang general renunciation of inheritance
08:46.1
pangkalahatang pagtanggi
08:48.3
ng mana ng isang eredetero.
08:55.0
lahat po tanggihan niya.
08:58.2
Absolute tatanggihan po
09:00.3
ng eredero natin.
09:01.8
Huwag po tayong malito dito sa donation
09:04.0
at saka sa waiver.
09:09.3
noong tagapagmana
09:11.1
at bago niya ibinigay
09:13.1
doon sa gusto niyang bigyan.
09:14.7
Bago niya dinonate.
09:15.7
Bago niya ni waiver doon sa isa.
09:18.1
Whereas, sa general renunciation
09:19.6
at the very first stance,
09:21.4
refused na kaagad.
09:22.7
Ayaw ko nang tanggapin yan.
09:26.9
sa partial renunciation po,
09:29.4
ano po ang epekto?
09:31.6
A partial renunciation muna sa Tagalog,
09:34.7
bahagyang pagtanggi
09:37.1
ng karapatan sa mana.
09:40.7
may tinanggihan na mana
09:42.4
at meron ding tinanggap.
09:44.8
Ito ay nangyayari
09:46.8
kapag isang tagapagmana ay puwapayag
09:48.8
na hindi kunin ang kanilang buong bahagi ng mana
09:54.8
nagpasya na i-relinquish
09:56.8
o tanggihan ang isang bahagi nito.
10:00.8
Ang isa tinanggap, ang iba di-relinquish
10:02.8
o ang iba tinanggap, ang isa ni-relinquish
10:05.8
or ayaw tanggapin.
10:07.8
Yan po yung partial renunciation of inheritance
10:10.8
at ang sabi po natin,
10:12.8
meron pong donor's tax.
10:14.3
Consequence po ito.
10:16.3
Mainam po ito na discussion because
10:18.3
maraming mga situations na ganito
10:20.3
na maaaring kasing
10:22.3
pag may general renunciation, eh
10:24.3
pagdating mo doon sa BIR,
10:26.3
i-charge ka ng donor's tax.
10:27.3
So at least, you will be able to discuss
10:29.3
and defend na dapat wala po kaming
10:32.3
babayaran na donor's tax
10:34.3
kasi po may general renunciation.
10:36.3
Ngayon, gagawa tayo
10:38.3
as usual ng example.
10:40.3
And we will make this a little bit
10:42.3
different. Kasi kanina,
10:46.3
eh dalawa, mag-asawa, no?
10:48.3
Dito. Ngayon, let us
10:50.3
proceed with this different example.
10:52.3
So ito pong mag-asawa na ito,
10:54.3
meron po silang ipundar
10:56.3
na propyedad, no? And we will have,
10:58.3
we'll put a value.
11:00.3
It's 5 million at 7 million.
11:02.3
Itong farm, may value ito na 5 million
11:08.3
itong bahay nila is
11:10.3
7 million or total of
11:12.3
12 million. Now, out of their
11:14.3
union, no? Sa pagsasama nila,
11:16.3
eh nagmamahalan sila.
11:18.3
Nagkaroon po sila ng anak apat, no?
11:20.3
Si Amie, Bong, Kat, and Dennis.
11:24.3
sa kasamaang palad, and well,
11:26.3
whether we like it or not, by the time
11:28.3
we are born, then we are
11:30.3
already dead because inaantay lang
11:32.3
natin kung kailan. Ganun man talaga, no?
11:34.3
So palagay natin namatay si Papa.
11:36.3
Okay. Siya lang mag-isa
11:38.3
ang namatay. Now,
11:40.3
ang tanong, paano natin
11:42.3
i-divide ang estate?
11:44.3
Well, of course, we have to discuss
11:46.3
on the basics first, no? Alam po
11:48.3
natin na ito pong
11:50.3
mga property na ito ay tawag na
11:52.3
conjugal property ni dalawang mag-asawa.
11:56.3
kalahati po ang pagmamayari ni Mama
11:58.3
at yung separate na
12:00.3
property, yung 50% is
12:02.3
pagmamayari ni Papa. So, 50%
12:04.3
po kay Mama dyan,
12:10.3
kay Papa, yung namatay.
12:12.3
And then, ang total nito
12:14.3
is tag 6 million,
12:16.3
6 million. Now, take note that
12:18.3
ang pag-uusapan lang natin,
12:20.3
ang subject ng ating estate
12:22.3
is itong sa namatay. Kasi nga,
12:24.3
buhay pa naman si Mama. Siya yung
12:26.3
surviving spouse na buhay. So, one half
12:28.3
lang po ang pag-uusapan natin, no?
12:32.3
is, value ka natin
12:44.3
estate. Ito po kay Papa lang.
12:46.3
Alright, let us proceed, no?
12:48.3
Ngayon, alam po natin
12:50.3
kung sino ang mga heirs. Of course,
12:52.3
si surviving spouse,
12:54.3
si Mama, at yung mga
12:56.3
anak na si Amie, Bong,
12:58.3
and si Kat, and si
13:00.3
Dennis, no? Who are all
13:02.3
compulsory heirs, no?
13:04.3
Dito, ang hindi lang kamagamanak ni Papa
13:06.3
is si Mama, pero under
13:08.3
the law, compulsory heir siya. Yung mga
13:10.3
anak niya, direct descending line,
13:12.3
tagapagmana po yan sila si
13:14.3
Amie, Bong, Kat, and Dennis, no?
13:16.3
And therefore, they are considered as
13:18.3
compulsory heirs. Okay?
13:20.3
So, take note, ang pagmamanahan natin
13:22.3
is itong mga properties lang na ito
13:24.3
na worth 2.5 million
13:28.3
kasi kalahati lang
13:30.3
with the total of 6 million ni
13:32.3
Papa. Okay. So, clear po
13:34.3
tayo dyan. Let us
13:36.3
proceed. Okay. Now,
13:38.3
alam natin, ito nga ang compulsory
13:40.3
heir. So, ano po ang formula natin
13:42.3
to determine kung magkano
13:44.3
ang hatiin nila? Kasi tagwa one share, one
13:46.3
share sila, right? Dahil compulsory
13:48.3
heir sila, tapos legitimate itong si Amie, Bong,
13:50.3
Kat, and Dennis. So, ito lang po ang formula,
13:52.3
no? Sa 2.5 million
13:54.3
na itong sa farm is
13:56.3
i-divide ng 5, is 500,000.
13:58.3
Ang house, 3.5 million
14:00.3
i-divide ng 5, is 700,000.
14:02.3
A total of 1.2. Ibig sabihin po,
14:04.3
sila, tagwa 1.2 million
14:10.3
na si Mama, meron pa siyang
14:12.3
50%, ha? Yung 6 million.
14:14.3
Kaya nga sabi nila, 50% plus
14:16.3
1. But technically speaking, hindi.
14:18.3
Kasi 50%, kanya yan.
14:22.3
property. Share niya yan siya.
14:26.3
as to the whole property, kung pag-uusapan
14:28.3
talaga, is meron siyang
14:30.3
kalahati. Tapos yung remaining kalahati ni Papa,
14:32.3
share siya ng 1. Kaya 50
14:34.3
plus 1 ang term nila. But, nevertheless,
14:36.3
they are the same. Tagwa 1.2 million,
14:38.3
1.2, 1.2, 1.2. But,
14:40.3
kapag i-add natin pati yung kanyang
14:42.3
50%, that would be
14:46.3
what if sabi ni Mama, paggawa nila ng extra
14:48.3
judicial settlement? Suppose walang judicial settlement,
14:50.3
ha? Nagka-agree sila.
14:52.3
Anak, matanda na rin ako. E, mabuti
14:56.3
ayoko na lang itong tanggapin
14:58.3
itong share ni Papa nyo para
15:00.3
kayo nyo na lang talaga yan. So, parang
15:02.3
renounce niya. I will renounce
15:04.3
that. Hindi ko tanggapin yan siya. At
15:06.3
ibibigay ko po yan sa
15:08.3
lahat. Pantay-pantay.
15:10.3
Yang 1.2 million, yan po
15:12.3
e walang tax, no?
15:14.3
Because yan ang tinatawag nating general
15:18.3
Okay. General renunciation.
15:24.3
different discussion.
15:26.3
Now, suppose the mother,
15:28.3
surviving spouse, decided
15:32.3
share's house where meron siyang
15:34.3
intestate share na worth 700,000,
15:36.3
diba? Gusto niya, o sige,
15:40.3
ibibigay ko lang yung
15:44.3
intestate share ko dun sa farm, pero sa
15:50.3
namin, ayoko kasi gusto ko meron
15:52.3
pa rin akong share dyan. Okay?
15:56.3
ni-renounce lang niya yung farm
15:58.3
wherein meron siyang intestate
16:00.3
share na 500,000.
16:02.3
Okay. Yan ang sabi
16:06.3
see what will happen.
16:08.3
Now, what will happen is that
16:10.3
ang 1.2 million niya,
16:12.3
we have to divide because ang
16:14.3
500,000 lang ang kanyang gustong
16:16.3
ibibigay at i-renounce
16:18.3
ng whole. So, worth 500,000
16:20.3
lang, retaining the 700,000.
16:24.3
this particular case, there is
16:26.3
what we call a partial
16:28.3
renunciation. Okay.
16:30.3
In this case, taxable
16:32.3
po siya at magbabayad tayo ng
16:36.3
hindi na po general renunciation.
16:38.3
Partial renunciation. Taxable po
16:40.3
ito siya at magbabayad po tayo
16:42.3
ng donor's tax at
16:44.3
documentary stamp tax. Kasi partial
16:46.3
renunciation po siya.
16:48.3
So, in that particular case,
16:50.3
it is not considered absolute.
16:54.3
for a donor's tax. Take note
16:56.3
what the law says is that kailangan po
16:58.3
general renunciation.
17:00.3
Yung absolute, wala kang dapat
17:02.3
i-retain ko ito, ibigay ko ito. Hindi pwede yun.
17:04.3
Otherwise, it will be subject to
17:06.3
tax. Donor's tax.
17:08.3
Okay. Let us proceed.
17:10.3
So, maganda yan. That is the first scenario.
17:12.3
And then, we will go to
17:14.3
the second scenario.
17:16.3
Suppose, in this particular case,
17:18.3
ang ginawa ni mama is to
17:22.3
renounce everything
17:24.3
kay Bong ang 1.2 million.
17:26.3
That is a general
17:28.3
renunciation of total share inheritance.
17:30.3
Ibig sabihin natin, wala pong tax. Okay.
17:32.3
Inheritance syun eh.
17:34.3
Ang ginawa ni mama is that
17:38.3
50% 6 million? Sabi niya,
17:40.3
isahali ko na itong aking
17:42.3
50% na conjugal property,
17:44.3
i-donate ko na rin ito kasi
17:46.3
ibigay ko na lang sa inyo para lahat
17:48.3
na kasi para maka
17:50.3
iwas na po ng problema at sa inyo na yan
17:52.3
mga bata kasi namahal na mahal ko
17:54.3
kayo. So, i-donate niya yung property.
17:56.3
That particular instance po,
17:58.3
ito pong pag-donate
18:00.3
niya doon sa kanyang 50%
18:08.3
donor's tax. It is taxable.
18:10.3
So, babayad po tayo ng donor's tax
18:18.3
documentary stamp tax. Yan po itong tawag na
18:20.3
donation of conjugal share.
18:22.3
Take note, yung general renunciation
18:24.3
of total share inheritance and
18:26.3
donation of conjugal share
18:28.3
are two different things.
18:30.3
Iba-iba po ito sila.
18:32.3
So, if you will notice sa ating
18:34.3
screen, nung ni-waive niya yung
18:36.3
inheritance share niya ng buo
18:38.3
lahat sa mga anak niya,
18:40.3
walang tax yan. Walang donation
18:42.3
consequences doon. However,
18:44.3
sinali niya yung conjugal share niya eh.
18:46.3
Now, that conjugal share niya
18:48.3
na hindi naman interstate share
18:50.3
yan. It's a share of a living
18:52.3
person. That is what we call
18:56.3
a living donation and therefore it is a donation
18:58.3
of conjugal share and it is subjected
19:00.3
to donor's tax and
19:02.3
documentary stamp tax of 6%
19:08.3
Alright, klaro po yan.
19:10.3
Okay, let us see for another
19:12.3
example. Suppose si
19:14.3
mama is that ang ginawa
19:16.3
niya is dinonate na niya kay Bong
19:18.3
lahat ang kanyang
19:20.3
1.2 million na share
19:22.3
sa estate ni, ng kanyang
19:24.3
asawa or sa papa ni Bong
19:26.3
which is 1.2 million.
19:28.3
Ibig sabihin, magiging 2.4
19:30.3
million si Bong. So, there
19:32.3
is inequality already
19:34.3
wherein tataas na po yung
19:36.3
value ng share or
19:38.3
ng property or share ni Bong
19:42.3
ng kanyang papa because of
19:44.3
the renunciation in favor
19:48.3
by the mama. In that case,
19:52.3
makonsider po yan siya na
19:54.3
partial renunciation. Bakit?
19:56.3
Kasi dapat i-renounce mo
19:58.3
hindi lang po yung buong property
20:00.3
pero wala kang i-specify
20:02.3
kung kanina mo ibigay. Renounce ba?
20:04.3
Bahala na kayo dyan. Kung sino mo hati, lahat kayo.
20:08.3
pabor, walang pipiliing pipiliin na isa.
20:10.3
Alright? So, yan po. Matawag
20:12.3
pa rin niyang partial renunciation
20:14.3
and it is taxable and subject
20:18.3
of 6% and documentary stamp
20:22.3
Partial renunciation
20:26.3
yun po ang ibig sabihin
20:28.3
ng batas natin. May circular po niya.
20:32.3
circular signed by
20:34.3
Commissioner Cesar de Ley before
20:38.3
stepped down as the Commissioner
20:40.3
and it's still a valid
20:42.3
regulation recognizing
20:44.3
na kapag general renunciation
20:46.3
is walang donor's tax as long
20:48.3
the general renunciation must be
20:50.3
absolute. Lahat po i-renounce
20:52.3
niya and wala siyang i-specify
20:54.3
na kanino mapupunta
20:56.3
and walang specific property
20:58.3
na dapat dito, dapat ganun. Hindi po.
21:00.3
Ang ibig sabihin, total renunciation
21:02.3
at walang siyang pipiliin
21:04.3
na er kung sino ang kanyang
21:06.3
bibigyan. So, yan po
21:08.3
ang ating topic and I hope
21:10.3
you learn a thing or two
21:12.3
in our lecture today
21:14.3
and I hope to see you again
21:16.3
next time and tomorrow. It would be
21:18.3
Sunday. We will have a
21:20.3
live session. Maraming salamat po.
21:22.3
Sukran. Have a nice day.
