BIR Ruling [DA-079-A-99]

February 8, 1999 BIR RULING [DA-079-A-99] Atty. Marcelo V. Untalan Attorney-In-Fact San Carlos City Pangasinan S i r : This refers to your letter dated October 15, 1998 requesting on behalf of the heirs of the Estate of the late Soccorro Roy for 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 the late Soccorro Roy died on April 19, 1998; that you are constrained to make this request for the reason that the properties are still being verified and ascertained considering the fact that the properties are located in the different municipalities of Pangasinan and in other places outside Pangasinan; and that some of the real properties of the decedent have to be identified because they have been covered by the Land Reform Law; that on October 15, 1998 you wrote to the Regional Director, Revenue Region No. 1 Calasiao, Pangasinan requesting for extension to file the estate tax return but the said letter was only received by the Office of the Regional Director on October 16, 1998; that you have not received any reply from BIR, RR1 regarding this matter; and that you believe that there could have been some unavoidable delay in the transmittal of the documents. In reply, please be informed that in view of the aforestated justifiable reasons, your request for an extension of thirty (30) days up to November 18, 1998 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. 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 pursuant to Section 249 of the Tax Code of 1997. (BIR Ruling No. DA-159-96 dated May 7, 1996) Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue