Mrs. Maria Margarita Jalbuena Ortoll

February 1, 2008 BIR RULING [DA-072-08] Mrs. Maria Margarita Jalbuena Ortoll No. 1818 M.H. Del Pilar Street Malate, Manila M a d a m : This refers to your letter dated January 29, 2008 stating that your husband, Jose Javier Ortoll, died on August 10, 2007; that his estate has until February 10, 2008 within which to file the estate tax return and pay the corresponding tax due thereon; that you are still in the process of gathering the relevant documents pertaining to the estate left by your husband, hence, you are requesting for an extension of thirty (30) days within which to file the required estate tax return and to pay the tax due thereon. In reply, please be informed that under Section 90 (B) and (C) of the Tax Code of 1997, estate tax return is required to be filed within six (6) months from the decedent's death, and in meritorious cases, a reasonable extension not exceeding thirty (30) days for filing the return may be granted by the Commissioner of Internal Revenue. The payment of the estate tax or any part thereof shall be made upon the filing of the return or on such date as fixed if an extension is granted by the Commissioner, but in no case to exceed five (5) years in case the estate is settled through the courts, or two (2) years in case the estate is settled extrajudicially pursuant to Section 91 (B) of the Tax Code of 1997. Based on the aforestated justifiable reason, your request for an extension of thirty (30) days within which to file the estate tax return and pay the corresponding estate tax due thereon is hereby granted pursuant to Sections 90 (C) and 91 (B) of the Tax Code of 1997, as amended. Accordingly, you are hereby given until March 10, 2008 within which to file the required estate tax return and to pay the estate tax due on the estate of the late Jose Javier Ortoll. CTDHSE Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service