BIR Ruling [DA-395-00]

November 17, 2000 BIR RULING [DA-395-00] Sec. 90 (C) Mrs. Lourdes Intal 18 Kubili Street, Project 2 Quezon City M a d a m : This refers to the letter of your counsel, Atty. Minette B. Ramos, dated September 12, 2000 requesting, on your behalf and of the other legal heirs of the late Benjamin De Leon Intal, for an extension of thirty (30) days counted from September 16, 2000 within which to file the estate tax return. It is represented that the late Benjamin De Leon Intal died on March 16, 2000; that the heirs are having difficulty in gathering the documents necessary in determining the entire estate of the decedent. In reply, please be informed that Section 90(C) of the Tax Code of 1997 provides, to wit: "(C) Extension of Time . The Commissioner shall have authority to grant, in meritorious cases, a reasonable extension not exceeding thirty (30) days for filing the return." In view of the aforesaid justifiable reason, your request for an extension of time until October 16, 2000 within which to file the estate tax return of the estate of the late Benjamin De Leon Intal is hereby granted. It is, however, understood that the estate of the late Benjamin De Leon Intal shall be liable to the corresponding interest that have accrued thereon up to the time of payment of the estate tax. aICcHA Very truly yours, Commissioner of Internal Revenue By: (SGD.) LILIAN B. HEFTI Deputy Commissioner Legal & Inspection Group