Ms. Rowena R. Padua

December 24, 1998 BIR RULING [DA-577-98] Ms. Rowena R. Padua 14 Maningning Street Sikatuna Village Quezon City M a d a m : This refers to your letter dated October 13, 1998 requesting on behalf of the Estate of Melchor G. Padua, Jr. for extension of thirty (30) days within which to file the estate tax return pursuant to Section 90(C) of the Tax Code of 1997. cdta It is represented that the late Melchor G. Padua, Jr. died on December 13, 1997 and that you made this request because you are still in the process of gathering the necessary documents to support the decedent ownership of some of the parcels of land situated in Ilocos. In reply, please be informed that pursuant to Section 90(B) of the Tax Code of 1997, the estate tax return shall be filed within six (6) months from the decedent's death. Since your late father died last December 13, 1997, you are supposed to file the estate tax return on June 13, 1998. Accordingly, since the period within which to file the estate tax return without incurring any penalties has already lapsed when you filed your request for extension, the same can no longer be granted by this Office. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal & Enforcement Group) Bureau of Internal Revenue