BIR Ruling [DA-069-96]

February 14, 1996 BIR RULING [DA-069-96] Siguion Reyna, Montecillo & Ongsiako 8755 Paseo de Roxas, Philcom Building Makati City Attention: Atty . Jose Lis . Leagogo Gentlemen : This refers to your letter dated January 5, 1996 requesting on behalf of the heirs of the late Antonio T. Tiongson for an extension of time of thirty (30) days to file the estate tax return pursuant to Section 83(c) of the Tax Code, as amended. It is represented that the late Antonio T. Tiongson died on July 11, 1995 in Quezon City; that you are constrained to make this request for the reason that you are still in the process of identifying and collating all the properties that form part of the estate; and that as things now stand, it is certain that you will not have the full and complete information before January 11, 1996, to enable you to prepare and file the estate tax return on or before its due date. In reply, please be informed that in view of the aforestated justifiable reasons, your request for an extension of thirty (30) days from January 11, 1996 up to February 10, 1996 within which to file the estate tax return of the said estate is hereby granted pursuant to Section 83(c) of the Tax Code, as amended. cdtech 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. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue