BIR Ruling [DA-377-99]

July 6, 1999 BIR RULING [DA-377-99] Ms. Estelita V. Datu Chief, Personnel Division BIR-NOB, Diliman, Quezon City M a d a m : This refers to your letter dated April 6, 1999 requesting for information on whether Mr. Jose F. Del Castillo III may be included as one of the claimants over the intestate estate, particularly the Gratuity benefit under RA 1616, of the late Atty. Jardiolin Del Castillo-Ureta who died on May 16, 1998. In reply, please be informed that BIR Ruling No. DA-109-99 dated February 19, 1999 this Office ruled: "xxx xxx xxx In this light, where the GSIS policy and the BIR insurance policy of the late Jardiolin Del Castillo-Ureta has a designated beneficiary, the proceeds of the death benefits shall be granted to the named beneficiary to the exclusion of the other heirs, provided that the named beneficiary is not disqualified to be so under the Civil Code. However, in case Ms. Ureta failed or overlooked to designate a beneficiary, the retirement benefits will accrue to her estate and will be given to her legal heirs in accordance with the law of succession. In conclusion, the request of Atty. Jose F. Del Castillo III to be included as one of the claimants for death benefits of the late Jardiolin Del Castillo-Ureta may only be given due course in case the decedent has failed or overlooked to designate a beneficiary. Thus, the claim of Atty. Jose Francisco Del Castillo III based on the Article 1001 of the Civil Code which provides, viz: "Art. 1001. Should brothers and sisters or their children survive with the widow or widower, the latter shall be entitled to one-half of the inheritance and the brothers and sisters or their children to the other half. shall apply. . . ." Applying the aforementioned ruling, the surviving spouse shall be entitled to one-half (1/2) of the death benefits of Atty. Jardiolin Del Castillo-Ureta, and the other half (1/2) shall be given to her two surviving brothers. HECTaA Please be guided accordingly. Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)