Grant of Request for Extension to File Estate Tax Return

January 5, 1998 BIR RULING NO. 001-98 83 (b) (c)-81-97-001-98 Bautista Picazo Buyco Tan & Fider 8th Floor, Singapore Airlines Bldg. 138 H.V. dela Costa St., Salcedo Village Makati City Attention: Atty . Silverio Benny J . Tan Gentlemen : This refers to your letter dated December 15, 1997 requesting on behalf of the estate and heirs of the late Alexander J . Tan who died on June 15, 1997 for an extension of thirty (30) days from December 15, 1997 within which to file the estate tax return of the estate, considering that the widow, Ms. Glenna C. Tan is having difficulty reconstructing the records of their assets and liabilities which were burned when their house was destroyed by fire last year. In reply, please be informed that in view of the aforesaid justifiable reasons, your request for an extension of thirty (30) days within which to file the estate tax return of the Estate of the late Alexander J. Tan is hereby granted pursuant to Section 90(c) of the Tax Code, as amended. Very truly yours, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue