BIR Ruling [DA-530-99]

September 13, 1999 BIR RULING [DA-530-99] Atty. Tomas G. Mapa & Associates 625 N.S. Amoranto Avenue Quezon City Attention: Dr . Tomas G . Mapa CPA/Lawyer Gentlemen : This refers to your letter dated August 26, 1999 requesting on behalf of your client, the Estate of Guy Francis Coombs, for an extension of thirty (30) days within which to file the estate tax return and five (5) years to pay the estate tax due thereon. LexLib It is represented that the late Guy Francis Coombs (Mr. Coombs) was a Caucasian citizen and married to Mercedita Cataneda Coombs, both residents of the Philippines at No. 1401B, Ritz Tower, Ayala Avenue, Makati City; that Mr. Coombs died on February 28, 1999 in San Francisco, California, United States of America, leaving behind him properties, real and personal, in the Philippines, and a divorced wife with two children in the United States; that prior to his death, Mr. Coombs became incapacitated; that in a Special Judicial Proceedings, Secretary Sedfrey A. Ordoez was appointed as Judicial Guardian in a Special Proceeding No. M-4690 of RTC Branch 140 Makati City; that in the said special proceedings, there was a Motion filed for a Judicial Declaration of Conjugal Assets; that this became necessary considering that the decedent left also a divorced wife and two children in the United States; that subsequently, on March 1, 1999, Secretary Sedfrey Ordoez under Special Proceeding No. M-4812, RTC, Makati City, Branch 140, became and was appointed by the court as Special Administrator for the estate; and that Mr. Coombs left a will and is still to be probated. In reply, please be informed that in view of the aforementioned valid and justifiable grounds, your request for an extension of thirty (30) days to file the estate tax return and five (5) years to pay the estate tax reckoned from August 28, 1999, the date fixed for the filing and payment thereof, is hereby granted pursuant to Sections 90 and 91 of the Tax Code of 1997. It is however, understood that the estate of your client shall be liable to the corresponding interest that have accrued up to the time of the payment of the estate tax. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue