Each of the spouses is entitled to a maximum

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Each of the spouses is entitled to a maximum deduction of P10,000 for donation on account of marriage. Example: Husband and wife donated P200K to son and daughter-in-law, on account of marriage out of community property. How do we break this down? Gross gift by Gross gift to Deduction Kind of donee Net Gift Tax Rate Donor’s Tax Father P100K Son P50K P10K Non- stranger 40K Exempt 0 Daughter-in-law P50K None Stranger 50K 30% 15k Mother P100K Son P50K P10K Non-stranger 40K Exempt 0 Daughter-in- law P50K None Stranger 50K 30% 15k H. DEDUCTIONS FOR A NON-RESIDENT, NOT CITIZEN DONOR
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Same as the resident or citizen donor EXCEPT that they are not allowed deductions for gifts on account of marriage (B) In the Case of Gifts Made by a Nonresident not a Citizen of the Philippines. - (1) Gifts made to or for the use of the National Government or any entity created by any of its agencies which is not conducted for profit, or to any political subdivision of the said Government. (2) Gifts in favor of an educational and/or charitable, religious, cultural or social welfare corporation, institution, foundation, trust or philanthropic organization
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