Mr. Cornelio C. Gison

June 15, 2010 BIR RULING [DA-(ET-002) 095-10] Sec. 90 (C); BIR Ruling No. 082-97; BIR Ruling No. DA-(ET-022) 697-09; BIR Ruling No. DA-248-05; BIR Ruling No. DA-205-03; BIR Ruling No. DA-276-03 Mr. Cornelio C. Gison 14th F, SGV I Building 6760 Ayala Avenue Makati City Sir : This refers to your letter dated May 17, 2010 requesting, on behalf of the heirs of the late Antonio R. Geronilla, for an extension of time within which to file the estate tax return of the late Antonio R. Geronilla or until June 16, 2010 pursuant to Section 90 (C) of the Tax Code of 1997. It is represented that Antonio R. Geronilla died on November 16, 2009 in Pasig City; that the heirs are still preparing the Petition of Probate of his will; that the estimate amount of estate tax due is approximately at P2 million; that the heirs paid the amount of One Million Five Hundred Thousand Pesos (P1,500,000) as evidenced by BPI Deposit Slip dated May 17, 2010 and the validated receipt Form 1801; and that the remaining balance, if any, to be paid upon the filing of the estate tax return. In reply, please be informed that in view of the aforestated justifiable reason, your request for an extension of thirty (30) days or until June 16, 2010 within which to file the estate tax return of the said estate is hereby GRANTED pursuant to Section 90 (C) of the Tax Code of 1997. SDECAI It shall be understood that the estate shall be liable to the corresponding interest that have accrued thereon up to the time of filing of the return and payment of the estate tax due on the transmission of the said estate to the heirs pursuant to Section 249 of the Tax Code of 1997. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) MARISSA O. CABREROS OIC-Assistant Commissioner Legal Service