BIR Ruling [DA-654-99]

November 29, 1999 BIR RULING [DA-654-99] Mrs. Anita Delos-Reyes-Evidente 141 Sct. De Guia Street Kamuning Road, Quezon City M a d a m : This refers to your letter dated September 30, 1999 requesting on behalf of the Estate of your husband, the late Juanito O. Evidente for an extension of thirty (30) days within which to file the estate tax return pursuant to Section 90(C) of the Tax Code of 1997. It is represented that the late Juanito O. Evidente died last March 18, 1999; and that the filing of the estate tax return is being delayed by judicial papers as a result of the foreclosure of the properties of your late husband. 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. Since your late husband died last March 18, 1999, you are supposed to file his estate tax return on September 18, 1999 which is the last day for filing of such return. 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 on September 30, 1999, the same can no longer be granted by this Office. (BIR Ruling DA-577-98 dated December 24, 1998) LexLib Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)