00000cab a22000004a 4500 IPN-00000854601 IPN 20220404105901.0 220404s2022 xx d | ||r ||||| || Canlas, Jomar Tax experts clear BBM 2022 illustrations Inheritance and transfer tax Marcos, Ferdinand R., Jr. Tax collections Manila Times Vol. 123, no. 176 (04 Apr. 2022), A1+ UPD DMLP Article FI