BIR Ruling [DA-034-04]

January 26, 2004 BIR RULING [DA-034-04] 90 (D) #081-95; 123-96 Mr. Nicandro R. Suaybaguio Revenue District Officer Revenue District No. 112 Tagum City S i r : This refers to your Memorandum addressed to the Regional Director, Revenue Region No. 19, Davao City dated December 16, 2003 requesting for a clarificatory ruling regarding the proper venue for filing the estate tax return of the late Mayor Joel B. Brillantes of Monkayo, Compostela Valley Province, considering the fact that the latter was the mayor of the Municipality of Monkayo, Comval Province which is under the jurisdiction of Revenue District Office (RDO) No. 112, Tagum City at the time of his death and during his incumbency but his estate tax return was filed at RDO No. 113, Davao City since the late mayor also owns several real properties both residential and commercial in Davao City. In reply, please be informed that except in cases where the Commissioner of Internal Revenue permits, the estate tax return shall be filed with an authorized agent bank, or Revenue District Officer, Collection Officer, or duly authorized Treasurer of the city or municipality in which the decedent was domiciled at the time of his death or if there be no legal residence in the Philippines, with the office of the Commissioner. (Section 90(D), Tax Code of 1997) In the case of Abella v. Commission on Elections and Larrazabal v. Commission on Elections (201 SCRA 253) ,it was explained that the determination of a person's legal residence or domicile largely depends upon the intention that may be inferred from his acts, activities, and utterances. "Residence",as used in the election law, imports not only an intention to reside in a fixed place but also personal presence in that place, coupled with conduct indicative of such intention. "Domicile" denotes a fixed permanent residence to which when absent for business or pleasure, or for like reasons, one intends to return. Hence, in Romualdez v. RTC (226 SCRA 408) , the Court explained that in order to acquire a new domicile by choice, there must concur (1) residence or bodily presence in the new locality, (2) an intention to remain there, and (3) an intention to abandon the old domicile. There must be animus manendi coupled with animus non revertendi . The purpose to remain in or at the domicile of choice must be for an indefinite period of time; the change of residence must be voluntary; and the residence at the place chosen for the new domicile must be actual. Furthermore, a candidate running for an elective office should at least have resided in the place where he seeks election for at least one (1) year immediately preceding the day of the election. ( Section 39 of the Local Government Code, Republic Act No. 7160 ) aHIEcS Considering all the foregoing, the fact that the late Mayor Joel B. Brillantes was the incumbent mayor of the Municipality of Monkayo, Comval Province shows that he has already complied with all the residence requirements provided in R.A. 7160. It can be inferred also that the late Mayor Brillantes, in seeking for mayoralty post and became the Mayor of the Municipality of Monkayo, Comval Province, have shown the following voluntary acts: (1) personal or actual bodily presence in the Municipality of Monkayo; (2) the intention to remain in the Municipality of Monkayo; and (3) the intention to abandon any other domicile. Hence, this Office is of the opinion that the domicile of the late Mayor Jose B. Brillantes at the time of his death is the Municipality of Monkayo, Compostela Valley which is under the jurisdiction of Revenue District Office No. 112, Tagum City. Finally, this serves as an authority for the Regional Director, Revenue Region No. 19, Davao City to hold in abeyance the issuance of the Letter of Authority concerning the estate of Joel B. Brillantes. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal and Inspection Group