Philippine Citizenship and Estate Taxation
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Questions and Answers

Filipino citizens are called ______, while those who are not Filipino citizens are called aliens.

citizens

The properties to be included in the gross estate will depend on the ______ and/or residence of the decedent.

citizenship

Those who are naturalized in accordance with ______ are considered citizens.

law

Real properties are also known as ______.

<p>immovables</p> Signup and view all the answers

Personal or movable properties are those that are not ______.

<p>real</p> Signup and view all the answers

Three considerations in determining whether a property is movable or immovable are: whether the object can be transported from place to place; whether the change of location can take place without injury to the ______ to which it may be attached;

<p>immovable</p> Signup and view all the answers

Intangible personal properties situated within the Philippines include franchise which must be exercised within the Philippines, shares, obligations or bonds issued by any ______ organized or constituted in the Philippines;

<p>corporation</p> Signup and view all the answers

Shares or rights in any partnership, business or industry established in the Philippines are considered ______ personal properties;

<p>intangible</p> Signup and view all the answers

In the absence of a marriage settlement, or when the regime agreed upon is void, the system of ______ community of property shall govern;

<p>absolute</p> Signup and view all the answers

Marriage celebrated prior to August 3, 1988, which had no prior agreement on the system of property relationship, were governed by the ______ partnership of gains;

<p>conjugal</p> Signup and view all the answers

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