BIR Ruling [DA-294-00]

July 28, 2000 BIR RULING [DA-294-00] 90 (C) 027-99; DA-294-2000 Ms. Rebecca Aurellano-De Leon Administrator c/o Ms. Nancy Aurellano-Guintu ACCRA Building 122 Gamboa Street, Legaspi Village Makati City M a d a m : This refers to your letter dated March 29, 2000 requesting on behalf of the Estate of the late Justo A. Aurellano 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 the late Justo A. Aurellano died last January 20, 2000; and that you are still gathering the necessary documents pertaining to the decedent's estate. In reply, please be informed that in view of the above justifiable reason, your request for an extension of thirty (30) days from July 20, 2000 which is the last day for filing the estate tax return of the late Justo A. Aurellano is hereby granted. Accordingly, the filing of the said estate tax return of the decedent is hereby extended up to August 19, 2000 pursuant to Section 90(C) of the Tax Code of 1997. lt shall be understood, however, that the estate shall be liable for the corresponding interest that have accrued thereon up to the time of the filing of the return and the payment of the estate tax due on the transmission of the said estate to the heirs pursuant to Section 249 of the Tax Code of 1997. (BIR Ruling No. DA-027-99 dated January 18, 1999) Very truly yours, Commissioner of Internal Revenue By: (SGD.) LILIAN B. HEFTI Deputy Commissioner (Legal & Inspection Group)