BIR Ruling [DA-113-02]

June 25, 2002 BIR RULING [DA-113-02] 90 (B) & (C) Maria Asuncion T. Munieza 4781 Sampaguita Street, Marimar Village Paraaque City M a d a m : This refers to your letter dated May 17, 2002 requesting for an extension of thirty (30) days within which to file the estate tax return on the transmission of the estate of the late Editha Tupas-Munieza to her heirs pursuant to Section 90(C) of the Tax Code of 1997. It is represented that the late Editha Tupas-Munieza died on November 21, 2001, a resident of Caloocan City; that on April 22, 2002, you received a notice from your co-heirs that they are in possession of the titles of the properties owned by the decedent; that in the course of preparing the Estate Tax Return of the decedent, you were required to submit the certified true copies and/or duplicate original copies of the receipts evidencing payment of the medical expenses for the last illness of the decedent, which receipts were previously surrendered to the hospital or to Philhealth; that you are now trying to secure the said receipts; and that in view thereof, you are requesting for an extension of thirty (30) days within which to file the Estate Tax Return as you will be utilizing the said period to secure the aforementioned receipts. In reply thereto, 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 extra-judicially pursuant to Section 91(B) of the Tax Code of 1997. In view of the aforestated valid and justifiable reason, your request for an extension of thirty (30) days for filing of the estate tax return of the late Editha Tupas-Munieza is hereby granted. However, the said thirty-day extension shall be counted from May 21, 2002, which is the last day for filing of the estate tax return. Accordingly, the filing of the said estate tax return of the decedent is hereby extended up to June 21, 2002 pursuant to Section 90(C) of the Tax Code of 1997. Very truly yours, Commissioner of Internal Revenue By: (SGD.) ESTHER R. IBAEZ Head Revenue Executive Assistant Legal Service