BIR Ruling [DA-378-98]

August 20, 1998 BIR RULING [DA-378-98] Atty. Raul S. Sison 12 Happy Glen Loop Sun Valley Drive Paraaque, Metro Manila S i r : This refers to your letter dated June 24, 1998 requesting on behalf of the heirs of the late Juan J. Angeles 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 [now Section 90(C) of the Tax Code of 1997]. casia It is represented that the late Juan J. Angeles died on December 28, 1997; that under then Section 83(b) of the Tax Code, as amended [now Section 90(B) of the Tax Code of 1997], the estate tax return was due for filing on June 28, 1998 or six (6) months from the time of death of the decedent; that you are constrained to make this request for the reason that the heirs are still finalizing some documentary requirements preparatory to filing the return. In reply, please be informed that in view of the aforesaid justifiable reason, your request for an extension of 30 days from June 28, 1998 to July 28, 1998 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 [now Section 90(C) of the Tax Code of 1997]. It is, however, understood that the estate of the late Juan J. Angeles shall be liable to the corresponding interest that shall accrue 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. cdta Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue