Ms. Catherine S. Limpin

May 26, 2009 BIR RULING [DA-(ET-007) 252-09] Ms. Catherine S. Limpin No. 2 Yap St., Corinthian Gardens Quezon City Madam : This refers to your letter dated May 4, 2009 requesting for an extension of time within which to file the estate tax return and pay the corresponding estate tax due on the estate of the late Hong Lee Mancilla, a resident of Corinthian Gardens, Quezon City who died on November 15, 2008. Due to the voluminous documents required to be submitted in the settlement of the estate, you are therefore constrained to request for an extension of thirty (30) days within which to file the estate tax return reckoned from May 15, 2009, and further, for an extension of two (2) years within which to pay the estate tax due thereon. ITcCSA In reply, please be informed that under Section 90 (B) and (C) of the Tax Code of 1997, 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. Based on the aforestated justifiable reason, your request for an extension of thirty (30) days within which to file the estate tax return for the estate of the late Hong Lee Mancilla is hereby granted pursuant to Section 90 (C) of the Tax Code of 1997, as amended. Accordingly, you are hereby given until June 15, 2009 within which to file the required estate tax return. On the other hand, your request for an extension of two (2) years within which to pay the estate tax due on the above estate is hereby granted pursuant to Section 91 (B) of the Tax Code of 1997, as amended. Accordingly, you are hereby given until June 15, 2011 within which to pay the estate tax due on the estate of the late Hong Lee Mancilla. Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service