BIR Ruling [DA-430-00]

December 18, 2000 BIR RULING [DA-430-00] 90 (C) Mrs. Natividad Putot-Manlologo 2669 Ilang-Ilang Street, Goodwill Village Paraaque, Metro Manila M a d a m : This refers to your letter dated November 8, 2000 requesting, on behalf of the legal heirs of the late Juanito S. Putot, Sr., for an extension of time within which to file the estate tax return. It is represented that the late Juanito S. Putot, Sr. died on May 9, 2000 a resident of Goodwill Village, Paraaque, Metro Manila; that the filing of the estate tax return for his estate shall become due on November 9, 2000 or six (6) months from his demise; that his heirs need more time to gather the pertinent documents and inventory all his properties particularly in Cebu, and to fully be able to settle the said estate accounts amongst them, the recognized heirs, peacefully. In reply, please be informed that in view of the aforesaid justifiable reasons, your request for an extension of time within which to file the estate tax return on the estate of the late Juanito S. Putot, Sr. is hereby granted pursuant to Section 90 (C) of the Tax Code of 1997. Accordingly, you have only 30 days or until December 9, 2000 within which to file the said return. It is, however, understood that the estate of the late Juanito S. Putot, Sr. shall be liable to the corresponding interest that have accrued thereon up to the time of payment of the estate tax. aESIDH Very truly yours, Commissioner of Internal Revenue By: (SGD.) LILIAN B. HEFTI Deputy Commissioner Legal & Inspection Group