BIR Ruling [DA-112-02]

June 10, 2002 BIR RULING [DA-112-02] Ms. Angelita A. Aralar No. 3020 2nd Street Guadalcanal Sta. Mesa, Manila M a d a m : This refers to your letter dated June 5, 2002 requesting on behalf of the heirs of the late Julian N. Aralar for an 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 Julian N. Aralar died intestate on December 11, 2001; that the during the lifetime of the late Julian N. Aralar, he has acquired, together with Danilo A. Aralar and Julian A. Aralar, Jr., as co-owners, a parcel of land together with the improvements thereon located at 3020 2nd Street Guadalcanal, Sta. Mesa, Manila covered by TCT No. 127904 issued by the Registry of Deeds for Manila; that the fact that June 11, 2002 deadline is fast approaching, you foresee that you cannot beat the said deadline, thus, you are constrained to request for a 30 day extension or until July 11, 2002 within which to file said estate tax return and pay the tax due thereon. In reply, please be informed that in view of the aforementioned valid and justifiable ground, your request for an extension of thirty (30) days to file the estate tax return and pay the estate tax due thereon until July 11, 2002, is hereby granted pursuant to Section 90(C) of the Tax Code of 1997. Very truly yours, (SGD.) MILAGROS V. REGALADO Acting Assistant Commissioner Legal Service