Republic Acts1 min read
Section 14Sec./Art. 14
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Inheritance and Donor's Tax Evasion. - It shall be unlawful for any person, whether or not it contemplation of death, to cause directly, the issuance, for the benefit of another or others, of ABS and avail of the tax incentives granted by this Act for the purpose of evading the payment of donor's or estate taxes.
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