BIR Ruling [DA-635-99]

November 11, 1999 BIR RULING [DA-635-99] De La Vega, Fajardo & Bondoc Law Offices 2nd Floor, Journal Building Railroad cor. 19 th & 20 th Sts. Port Area, Manila Attention: Atty . Vidal M . De La Vega Counsel Gentlemen : This refers to your letter dated September 3, 1999 requesting on behalf of the Intestate Estate of the late Eulogia A. Casimiro for an extension of six months within which to file the estate tax return and at the same time for waiver from the payment of interest, penalties and surcharges due thereon. It is represented that the late Eulogia A. Casimiro died on July 14, 1994 without any issue or compulsory heirs; that decedent's intestate estate is filed with the Regional Trial Court of Bataan and docketed under Sp. Proc. Case No. 6326 and the same is not yet settled, even the partial decision dated December 11, 1988 has not been implemented for reasons beyond your control; that there is no cash available for payment of the estate tax due at this time; and that the settlement of said intestate estate was made more complicated with the death of her two (2) sisters and heirs, namely: Rosario A. Casimiro on February 15, 1988 and Fredisvinda A. Casimiro on July 4, 1997 at Orani, Bataan whose respective intestate cases are pending with the same Regional Trial Court of Bataan. In reply, please be informed that pursuant to Section 90(B) and (C) of the Tax Code of 1997, the estate tax return shall 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 years in case the estate is settled through the courts, or two years in case the estate is settled extra-judicially pursuant to Section 91(B) of the same Code. Since the late Eulogia A. Casimiro died last July 14, 1994, you are supposed to file the estate tax return on or before January 14, 1995. Accordingly, since the period within which to file the estate tax return without incurring any penalties has already been 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 and Enforcement Group)