If a gift is made by a nonresident, where may the return be filed?

The correct option signifies that when a nonresident makes a gift, the appropriate procedure for filing the return is to do so with the Philippine Embassy or consulate. This is essential because the rules governing the taxation of gifts made by nonresidents require that such returns be filed through an official diplomatic channel when the individual is not physically present in the country where the gift tax laws apply.

Filing with the embassy or consulate enables nonresidents to comply with Philippine tax regulations and ensures that the necessary documentation reaches the proper authorities. It is a method that allows for the proper assessment and records of tax obligations while offering convenience to those who are outside the Philippine jurisdiction.

Other options such as filing only in the Philippines, with a local government, or directly with the donee would not adhere to the official protocols established for nonresidents regarding gift taxation. These alternatives could lead to complications or non-compliance with the tax laws, emphasizing the importance of utilizing the designated channels established for nonresident transactions.