BIR Ruling [DA-059-02]

April 01, 2002 BIR RULING [DA-059-02] Atty. Hubert E. Molina District No. 3 San Miguel Isabela S i r : This refers to your fax-letter dated March 18, 2002 requesting on behalf of the heirs of the late Federico M. Molina 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. It is represented that Federico M. Molina died on September 21, 2001; that last December 2001, while you are in the process of settling the estate of your father, when suddenly Mrs. Marcelina Molina, the surviving spouse, suffered a severe heart ailment that required immediate heart bypass operation; that last January 2002, Mrs. Marcelina Molina was operated in the Philippine Heart Center (PHC); that to date, she is still recuperating from said operation; and that in view thereof and the fact that March 20 deadline is fast approaching, you foresee that you cannot beat the said deadline, thus, you are constrained to request for a 30 day extension or until April 19, 2002 within which to file said estate tax return and pay the tax due thereon. In reply, please be informed that in view of the aforementioned valid and justifiable ground, your request for an extension of thirty (30) days to file the estate tax return and pay the estate tax due thereon, is hereby granted pursuant to Section 90(C) of the Tax Code of 1997. Very truly yours, (SGD.) MILAGROS V. REGALADO Acting Assistant Commissioner Legal Service