BIR Ruling [DA-417-06]

July 7, 2006 BIR RULING [DA-417-06] Ms. Eleanor N. Flores No. 3 Bulusan Street Quezon City M a d a m : This refers to your letter dated June 25, 2006 requesting on behalf of the heirs of the late Ambrosio R. Flores 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 Ambrosio R. Flores died on December 26, 2005 in Quezon City; and that you are constrained to make this request for the reason that some required attachments to the return such as certified true copies of certificates of title and tax declarations as well as certificates of no improvements are not yet complete. In reply, please be informed that pursuant to Section 90(B) of the Tax Code of 1997, the State of Ambrosio R. Flores is required to file estate tax return within six (6) months from the date of his death or up to June 26, 2006. However, in view of the aforestated justifiable reason, your request for an extension of thirty (30) days or up to July 26, 2006 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. It shall be understood that the estate shall be liable for the corresponding interest that has 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.) JAMES H. ROLDAN Assistant Commissioner Legal Service