BIR Ruling [DA-406-99]

July 13, 1999 BIR RULING [DA-406-99] Ms. Evelyn M. Eugenio 35 Escaler St. Loyola Heights Quezon City M a d a m : This refers to your letter dated May 10, 1999 requesting on behalf of your late father, Antonio R. Eugenio, for an extension of thirty (30) days within which to file the estate tax return pursuant to Section 90(C) of the Tax Code of 1997. It is represented that the late Antonio R. Eugenio died on November 12, 1998; and that you are constrained to make this request for the reason that you are still preparing the inventory of the properties of the decedent. In reply, please be informed that pursuant to Section 90(B) of the Tax Code of 1997, the Estate of your father is required to file estate tax return within six (6) months from the date of his death or up to May 12, 1999. However, in view of the aforestated justifiable reason, your request for an extension of thirty (30) days or up to June 11, 1999 within which to file the estate tax return of the said estate is hereby granted pursuant to Section 90(C) of the Tax Code of 1997. ScaHDT It shall be understood that the estate shall be liable to the corresponding interest that have accrued 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 pursuant to Section 249 of the Tax Code of 1997. (BIR Ruling DA-285-98 dated June 29, 1998) Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue