9 deductions from gross estate

SEC 6. - The value of the net estate of a citizen or resident alien of the Philippines shall be determined by deducting from the value of the gross estate the following [nine (9)] items of deduction:

[1] Standard deduction;
[2] Claims against the estate;
[3] Claims of the deceased against insolvent persons as defined under R.A. 10142 and other existing laws, where the value of the decedent’s interest therein is included in the value of the gross estate;
[4] Unpaid mortgages, taxes and casualty losses;
[5] Property previously taxed;
[6] Transfers for public use;
[7] The family home;
[8] Amount received by heirs under Republic Act No. 4917; and
[9] Net share of the surviving spouse in the conjugal partnership or community property. (Computation of the Net Estate of a Decedent Who Is either a Citizen or Resident of the Philippines. Revenue Regulation No. 12-2018. January 25, 2018)