BIR Ruling [DA-282-99]

May 13, 1999 BIR RULING [DA-282-99] 2nd Indorsement April 26, 1999 Returned to the Chief, Tax Fraud Division, the within papers bearing on the request of Atty. Enrico Q. Fernando, for and in behalf of Governor Ferdinand Marcos, Jr. for copies of the assessment notice and the pertinent estate and income tax returns of the late former President Ferdinand Marcos. You are requesting our comment and recommendation as to whether you are allowed to provide Governor Marcos, as Executor of the Estate of the late Ferdinand Marcos, with copies of the requested documents. There is legal basis for you to furnish Atty. Fernando, in behalf of the Executor, copies of the assessment notice/s issued against the Estate of the late former President. Under Sec. 228 of the Tax Code of 1997, it is the duty of this Office to notify the taxpayer of the findings that proper taxes should be assessed and if the taxpayer fails to respond, an assessment shall forthwith be issued. An assessment is a notice to the effect that the amount therein stated is due from a taxpayer as a tax with a demand for payment of the tax or deficiency stated therein. ( Bisaya Land Trans. Co. vs. Collector , L-12160 and 11812, May 19, 1959) Such assessment may be protested administratively by filing a request for reconsideration or reinvestigation within 30 days from receipt of the assessment; otherwise the assessment shall become final. It is therefore necessary for you to furnish the Executor/Administrator of the Estate of Marcos copies of the corresponding assessment notice/s to enable the latter to file a protest, if still possible. You may also furnish the Executor copies of the estate and income tax returns of the deceased without violating Sec. 270 of the Tax Code of 1997. Section 4 of Regulations No. 33 provides that the inspection of returns is allowed to (a) BIR officials and employees whose official duties require such inspection; (b) the person who made the return or his duly constituted attorney-in-fact; (c) the administrator, executor or trustee of the taxpayer's estate or the constituted attorney-in-fact of such administrator, executor or trustee, where the maker of the return has died ; and (d) in the discretion of the Commissioner of Internal Revenue, one of the heirs of law or next of kin of deceased person upon showing that he has a material interest which will be affected by the information contained in the return. (De Leon, the National Internal Revenue Code Annotated; See also Vera vs. Cusi, Jr . 91 SCRA 153). ACTESI Please be guided accordingly. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue