BIR Ruling

February 23, 1970 Mr. Jose C. Laureta 2nd Floor, Magsaysay Bldg. T. M. Kalaw St., Ermita Manila S i r : This is in reply to your letter dated January 20, 1970 requesting in behalf of your client, Mrs. Milagros E. Dempsey extension of time within which to file the state and inheritance tax returns for the estate of the late Ralph W. Dempsey. You represented that Ralph W. Dempsey, an American citizen, died on January 9, 1969 in Makati, Rizal leaving a will in which his surviving spouse, Mrs. Milagros E. Dempsey is named as both sole heir and executrix; that on March 4, 1969, Mrs. Dempsey filed a petition for the probate of the said will, docketed as Special Proceedings No. 5694 of the Court of First Instance of Rizal, Pasig, Rizal, Branch VI; that by order of the court dated April 29, 1969, Mrs. Dempsey was appointed executrix of the estate of the late Ralph W. Dempsey; that on May 6, 1969, Mrs. Dempsey took her oath of office as such executrix, and on the same date letters testamentary were duly issued to her; and that this request for an additional six-month period counted from January 20, 1970 within which to file the required returns for the estate is made because Mrs. Dempsey is experiencing difficulty in gathering information regarding the full extent of the estate of her late husband which might include property located in the United States. cdti For your guidance and ready reference, pertinent portion of Section 93 of the Tax Code is quoted hereunder as follows: "SEC. 93 Returns . "(a) . . "(b) Time for filing . For the purpose of determining both the estate and inheritance taxes provided for in sections eighty-five and eighty-six of this Chapter, the return required under the preceding subsection (a) shall be filed within six months after the decedent's death; but if judicial testamentary or intestate proceedings shall be instituted for the settlement of the decedent's estate prior to the expiration of said period, the return must be filed within twelve months after the decedent's death . "A certified copy of the schedule of partition and the order of the court approving the same shall be furnished the Commissioner of Internal Revenue by the Clerk of Court within thirty days after the promulgation of such order. (Emphasis supplied) "(c) Extension of time . The Commissioner of Internal Revenue shall have the authority to grant, in meritorious cases, a reasonable extension not exceeding thirty days for filing the return ." (Emphasis supplied) In meritorious cases, the Commissioner of Internal Revenue is authorized to grant an extension of time for the filing of the estate and inheritance tax return for a period not exceeding thirty (30) days from the due date for the filing thereof. No such extension of time may be granted unless the written application therefor is received by the Commissioner prior to the expiration of the period for which the extension is requested and authorized. (see also par. 13.13, p. 455 Paul's Federal Estate and Gift Taxation (1940) Supp.) casia In accordance with the aforequoted provision of law, the time for filing the estate and inheritance tax returns is until January 9, 1970; but a reasonable extension may be granted for a period not exceeding thirty (30) days, provided that the request is filed on or before the said expiry date. Your letter requesting for such extension was, however, filed only on January 20, 1970, or exactly eleven (11) days after the expiration of the period sought to be extended. Such being the case, it is regretted that your request for extension cannot be granted. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue