BIR Ruling [DA-389-00]

November 17, 2000 BIR RULING [DA-389-00] Sec. 90 (C) Atty. Mariano C. Ereso 149 Roxas Boulevard Paraaque City S i r : This refers to your letter dated October 4, 2000 requesting. on behalf of the legal heirs of the late Tan Kim Chiong de Roxas-Chua, for an extension of thirty (30) days counted from October 21, 2000 within which to file the estate tax return and pay the estate tax due thereon. EHTCAa It is represented that the late Tan Kim Chiong de Roxas-Chua died on April 21, 2000; that her heirs have encountered difficulty in gathering or reconstructing he necessary documents to determine the assets composing her estate; that some of the documents were lost, misplaced or destroyed due to any infestation; and that for this reason, the heirs will not be able to prepare and file the estate tax return in due time. In reply, please be informed that in view of the aforementioned justifiable reason, your request or an extension of thirty (30) days within which to file the estate tax return reckoned from October 21, 2000, is hereby granted without the corresponding surcharge and compromise penalties, pursuant to Section 90 (C) of the Tax Code of 1997. However, it is understood that the estate of the late Tan Kim Chiong de Roxas-Chua shall be liable to the corresponding interest that may have accrued up to the time or the payment of the estate tax. This ruling is being issued on the basis of the foregoing facts as represented. However,. if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. EHTIDA Very truly yours, (SGD.) LILIAN B. HEFTI Deputy Commissioner Legal & Inspection Group