Mr. Roy C. Ong

January 18, 2007 BIR RULING [DA-026-07] 90 (C); DA-417-2006 Mr. Roy C. Ong 521 Mag Abad Santos St. Bacood, Sta. Mesa, Manila S i r : This refers to your letter dated December 15, 2006 requesting on behalf of the Estate of Lourdes C. Ong for an extension of thirty (30) days within which to file the estate tax return pursuant to Section 90(C) of the Tax Code of 1997, as amended. It is represented that the late Lourdes C. Ong died on June 20, 2006; that only lately you learned that within six (6) months from the death of the decedent you are required to file the estate tax return; and that you believed that six (6) months is very short because you have financial problem and that you are still tracing the decedent's properties in the province and collecting the documents to be needed as proof of ownership of such properties. In reply, please be informed that pursuant to Section 90(B) of the Tax Code of 1997, as amended, the Estate of Lourdes C. Ong, is required to file estate tax return within six (6) months from the date of her death or up to December 20, 2006. However, in view of the aforestated justifiable reason, your request of thirty (30) days or up to January 19, 2007 within which to file the estate tax return of the said estate is hereby granted pursuant to Section 90(C) of the Tax Code of 1997, as amended. TaDSHC It shall be understood that the estate shall be liable for the corresponding interest that has accrued thereon up to the time of filing of the return and payment of the estate tax due on the transmission of the said estate to the heirs pursuant to Section 249 of the Tax Code of 1997, as amended. Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service