BIR Ruling [DA-005-01]

January 18, 2001 BIR RULING [DA-005-01] Sec. 90 (C) Mr . Jose V . Malig No. 12 Libertad Street Highway Hills, Mandaluyong City S i r : This refers to your letter dated November 17, 2000 requesting, on behalf of the legal heirs of the late Emilia Vicente Malig, for an extension of thirty (30) days counted from December 18, 2000 within which to file the estate tax return pursuant to Section 90(C) of the Tax Code of 1997. It is represented that the late Emilia Vicente Malig died on June 18, 2000 a resident of Sta. Mesa, Sampaloc, Manila; that she left several properties; that as of now you and your siblings are very busy locating pertinent papers and documents for the preparation of the estate tax return which will be due on December 18, 2000; that you will not be able to file the said estate tax return and pay the corresponding estate tax due thereon within the period prescribed by law, hence, you are requesting for an extension of thirty (30) days within which to file the same. In reply, please be informed that in view of the aforementioned justifiable reason, your request for an extension of thirty (30) days within which to file the estate tax return reckoned from December 18, 2000, is hereby granted without the corresponding surcharge and compromise penalties, pursuant to Section 90(C) of the Tax Code of 1997. However, it is understood that the estate of the late Emilia Vicente Malig shall be liable to the corresponding interest that may have accrued during the 30-day extension of time within which to file the estate tax return. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) LILIAN B. HEFTI Deputy Commissioner Legal & Inspection Group