re: #190 laZardo
It looks like she might be in the clear with the Philippines tax people as long as the total is under P50,000:
“Sec. 92 Rates of tax payable by donor. — (a) In general. — The tax for each calendar year shall be computed on the basis of the total net gifts made during the calendar year in accordance with the following schedule:
“If the net gift is:“Over But Not The Tax Plus Of Excess
Over Shall be Over— P50,000 Exempt — —