BIR Ruling [DA-096-96]

February 28, 1996 BIR RULING [DA-096-96] Aquilino G. Pimentel, Jr. and Associates Law Office 6th Floor, Goldloop Towers Amber Avenue, Pasig, Metro Manila Attention: Atty . Aquilino L . Pimentel III Gentlemen : This refers to your letter dated November 14, 1995 requesting for an extension of at least thirty (30) days from January 3, 1996 within which to file the estate tax return of the late Mrs. Remedios F. dela Llana, who died on July 3, 1995. In reply, please be informed that you are hereby given an extension of thirty (30) days only from January 3, 1996 or until February 2, 1996 within which to file the return and pay the estate tax pursuant to Section 83(c) of the Tax Code, as amended. It shall be understood that the estate shall be liable to the corresponding interest that have accrued thereon up to the time of payment of the estate tax. cdta Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue