Mr. Crisanto R. Santos

January 31, 2007 BIR RULING [DA-051-07] 90 (C); DA-417-2006 Mr. Crisanto R. Santos 26 Sineguelas St., Valle Verde I Pasig City S i r : This refers to your letter dated January 18, 2007 requesting on behalf of the Estate of Socorro Reyes Santos 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 Socorro Reyes Santos died on July 23, 2006; and that you are constrained to make this request for the reason that you find it a little difficult to be able to complete and present all the documentary requirements. In reply, please be informed that pursuant to Section 90 (B) of the Tax Code of 1997, as amended, the Estate of Socorro Reyes Santos is required to file estate tax return within six (6) months from the date of her death or up to January 23, 2007. However, in view of the aforestated justifiable reason, your request of thirty (30) days or up to February 22, 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. DEHcTI 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