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BIR Ruling No.

455-93 (RENUNCIATION BY WIFE OF PROPERTIES INHERITED FROM HUSBAND IN FAVOR OF FIRST-BORN GRANDCHILDREN TAX CONSEQUENCES)

Facts: Mrs. Pacencia Asuncion inherited several properties from her deceased husband, Felipe Asuncion By virtue of an extrajudicial settlement however, she renounced her inheritance of the said properties and her conjugal share thereof, in favour of her first-born grandchildren Mario Asuncion (grandson), and the other beneficiaries then sought to transfer and register the properties in their name Mrs. Pacencia Asuncion availed of the Tax Amnesty under P.D. Nos. 23, 157 and 431, respectively, and was of the opinion that her renunciation in favour of Mario and the other beneficiaries did not render her liable for any tax since the renunciation of her share in the inheritance does not amount to a gift considering that when she renounced her inheritance of the said properties in favor of her first-born grandchildren, the said properties became the properties of the latter (grandchildren) as their additional inheritance and not a donation from her which would render her liable to pay the donor's tax; In addition, for purposes of registering said properties, a BIR clearance was not necessary since the supplemental/amendatory extrajudicial settlement or tax payment receipt or certification or the ruling of the BIR to this effect would suffice

Decision: She is liable for the payment of DONORs TAX. This is due to the fact that the renunciation by Mrs. Paciencia Asuncion of the properties she inherited her late husband, Felipe F. Asuncion in favor of their first-born grandchildren who are not her co-heirs but are heirs of different degree as that of Mrs. Paciencia Asuncion as well as the disposition of her conjugal shares in said properties in favor of the same first-born grandchildren were made out of pure liberality on the part of Mrs. Asuncion Furthermore, the tax amnesties under the aforesaid Presidential Decrees do not include tax liabilities arising from the disposition or transfer of property by reason of death or by donation [Sec. 4, Revenue Regulations No. 1-75, Sec. 1 & Sec. 2(a), Revenue Regulations No. 15-72, Sec. 1, Revenue Regulations No. 3-73] Lastly, under Section 49(a)(4) of the Tax Code, as amended, no registration of any document transferring real property shall be effected by the Registry of Deeds unless the Commissioner of Internal Revenue or his duly authorized representative has certified that such transfer has been reported, and the tax imposed under the Tax Code, if any, has been paid. Hence, a BIR clearance is necessary for purposes of registering the properties in the

name of the first-born grandchildren of Mrs. Paciencia G. Asuncion as a consequence of the donation she made in their favor