BIR Ruling [DA-084-96]

February 22, 1996 BIR RULING [DA-084-96] Aquilino Q. Pimentel, Jr. and Associates Law Office 6/F, Goldloop Towers, Amber Avenue Pasig City Attention: Atty . Aquilino L . Pimentel III Gentlemen : This refers to your follow-up letter dated December 14, 1995 requesting on behalf of the heirs of the late Remedios F. dela Llana for an extension of at least thirty (30) days within which to file the estate tax return pursuant to Section 83(c) of the Tax Code, as amended. It is represented that the late Remedios F. dela Llana died on July 3, 1995; that you are constrained to make this request for the reason that you are still in the process of ascertaining the properties left by the decedent; and that as things now stand, it is certain that you will not have full and complete information before January 3, 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 up to February 29, 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. aisadc 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