BIR Ruling [DA-159-96]

May 7, 1996 BIR RULING [DA-159-96] Mr. Sedfrey A. Ordoez Julia Vargas Avenue Ortigas Center Pasig City S i r : This refers to your letter dated April 1, 1996 requesting on behalf of the heirs of the late Eugenio S. Baltao for an extension of 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 Eugenio S. Baltao died in October, 1995; that under Section 83 (b) of the Tax Code, the estate tax return of the estate of the late Eugenio S. Baltao is due for filing in April, 1996, six (6) months from the time of decedent's death; that in Special Proceedings No. 95-25401 of the Regional Trial Court in Quezon City, you were issued Letters of Administration; and that as administrator of the above estate, you are constrained to make this request for the obvious reason that you are still in the process of identifying and collating all the properties that form part of the estate. In reply, please be informed that in view of the aforestated justifiable reasons, your request for an extension of thirty (30) days from April, 1996 to May, 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. DaTEIc It shall be understood, however, 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, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue