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(CUMULATIVE GIFTS; Upon effectivity of TRAIN Law) In 2020, a resident citizen made the following gifts: On March 1, P200,000 to his son, on account

(CUMULATIVE GIFTS; Upon effectivity of TRAIN Law) In 2020, a resident citizen made the following gifts: On March 1, P200,000 to his son, on account of marriage celebrated on January 1, 2020. On Ma...

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