BIR Ruling [DA-203-98]

May 21, 1998 BIR RULING [DA-203-98] Ms. Minerva Alejandria-Bautista No. 15 Strauss Street Capitol Heights Fairview, Quezon City M a d a m : This refers to your undated letter requesting on behalf of the estate of your father, the late Cesar V. Alejandria, 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. LLjur It is represented that the late Cesar V. Alejandria died on February 26, 1997; that you are constrained to make this request for the reason that you are still in the process of ascertaining the properties left by your father; and that as things now stand, it is certain that you will not be able 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 December 6, 1997 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. 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, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue