Mr. Merlito S. Manahan

December 6, 2007 BIR RULING [DA-617-07] Mr. Merlito S. Manahan 24, Road 10, Pag-asa Quezon City S i r : This refers to your letter dated November 5, 2007 requesting in behalf of the heirs of the late Leon A. Manahan, an extension of thirty (30) days within which to file the estate tax return for the decedent's estate. cSaADC It is represented that your late father, Leon A. Manahan, died on May 28, 2007; that you will not be able to file the estate tax return and pay the estate tax due within the prescribed period for the estate of your father because you still have to pay the estate tax due on the estate of your mother who died on October 9, 2004, hence, this request for an extension of thirty (30) days within which to file the required estate tax return. In reply thereto, please be informed that under Section 90 (B) and (C) of the Tax Code of 1997, as amended, estate tax return is required to be filed within six (6) months from the decedent's death, and in meritorious cases, a reasonable extension not exceeding thirty (30) days for filing the return may be granted by the Commissioner of Internal Revenue. The payment of the estate tax or any part thereof shall be made upon the filing of the return or on such date as fixed if an extension is granted by the Commissioner, but in no case to exceed five (5) years in case the estate is settled through the courts, or two (2) years in case the estate is settled extrajudicially pursuant to Section 91 (B) of the Tax Code of 1997, as amended. TcIaHC Based on the aforestated justifiable reason, your request for an extension of thirty (30) days counted from November 28, 2007, which is the last day for filing of the estate tax return of the late Leon A. Manahan is hereby granted. Accordingly, the filing of the said estate tax return of the decedent is hereby extended up to December 28, 2007 pursuant to Section 90 (C) of the Tax Code of 1997, as amended. Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service