Ms. May Rita Nastor

January 24, 2008 BIR RULING [DA-039-08] 90 (C); DA-636-2007 Ms. May Rita Nastor Unit 203 EGI Homes IV D. Santiago Street Sampaloc, Manila M a d a m : This refers to your letter dated January 24, 2008, requesting on behalf of your late husband, ANASTACIO D. NASTOR, JR. 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 ANASTACIO D. NASTOR, JR. died on July 31, 2007; and that you are constrained to make this request for the reason that you are still processing papers in different Offices that require many requirements which caused the delay. In reply, please be informed that pursuant to Section 90 (B) of the Tax Code of 1997, as amended, the Estate of your husband is required to file estate tax return within six (6) months from the date of his death or up to January 31, 2008. However, in view of the aforestated justifiable reason, your request for an extension of thirty (30) days or up to March 01, 2008, 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. It shall be understood that the estate shall be liable to the corresponding interest that have 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. HTIEaS Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service