BIR Ruling [DA-321-98]

July 17, 1998 BIR RULING [DA-321-98] Ms. Corazon B. Panlilio 91 Pangasinan St., Bago Bantay Quezon City M a d a m : This refers to your letter dated June 1, 1998 requesting on behalf of the heirs of the late Gregorio T. Panlilio for an extension of sixty (60) days within which to file the estate tax return pursuant to Section 83(c) of the Tax Code, as amended [now Section 90(C) of the Tax Code of 1997]. LexLib It is represented that the late Gregorio T. Panlilio died on December 7, 1997 at Los Angeles, California; that the estate tax return is due for filing on June 7, 1998 or six (6) months from the time of death of the decedent but could not be filed due to the absence of the deed of extrajudicial settlement; that you have difficulty perfecting the said instrument as some of the heirs are outside the Philippines and you are awaiting for their arrival anytime; and that the personnel of Revenue District Office No. 39 could not permit the filing of the estate tax return without the deed of extrajudicial settlement. In reply, please be informed that in view of the aforesaid justifiable reason, your request for an extension of 60 days reckoned from the last day within which to file the estate tax return on June 7, 1998 up to August 6, 1998 of the late Gregorio T. Panlilio is hereby granted pursuant to Section 83(c) of the Tax Code, as amended [now Section 90(C) of the Tax Code of 1997]. It is, however, understood that the estate of the late Gregorio T. Panlilio shall be liable to the corresponding interest that shall accrue thereon up to the time of payment of the estate tax. aisadc Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue