1.Mr. Kim Chi, a non-resident Korean donor, donated a car in the Philippines worth P 500,000 to his resident Filipino best friend. Mr. Chi paid P 12,000 donor's tax in Korea on the donation. Korea do not impose a donor's tax on Filipino non-residents

a.P 18,000

b.P 15,000

c.P3,000

d.P0

2.Mr. Kinoto, a non-resident Japanese, donated an agricultural land in Japan worth P 800,000 to a non-resident Filipina girlfriend. Mr. Kinoto paid P 20,000 donor's tax in Japan. What is the donor's tax due and payable in the Philippines.

a.P 48,000

b.P 33,000

c.P 13,000

d.P0

3.A non-resident citizen made the following donations in 2020:

July 1, 2020 - P 600,000 cash, to a non-resident Japanese girlfriend, paid P 10,000 donor's tax abroad

August 28, 2020 - P 900,000 cash a s dowry to his dowry to his daughter who is getting married in the Philippines

What is the donor's tax to be paid respectively on the July donation and August donation?

a.21,000 ; 39,000

b.21,000 ; 54,000

c.11,000 ; 39,000

d.11,000 ; 54,000

4.What is the required donor's tax ad payable in the annual adjustment return?

a.P 0

b.P 10,000 payable

c.P 10,000 refundable

d.P 20,000 refundable