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A query is made as to whether a dedication award that a director was entitled to receive upon their termination should be taxed under Personal Income Tax or Inheritance and Gift Tax following their death. The DGT determines that these amounts are subject to Inheritance and Gift Tax.
Question posed: Whether the amounts paid to the heirs are taxed under Inheritance and Gift Tax or under Personal Income Tax.
Amounts paid by companies to the relatives of deceased members or employees are successor titles subject to Inheritance and Gift Tax, provided there is no express provision that they are taxed under Personal Income Tax. They are not considered employment income due to the deceased's relationship with the entity. Taxation under Inheritance and Gift Tax applies whether they are received as a lump sum or as periodic benefits.
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