Guidelines for Requests for True Copy of Estate Tax Return

January 12, 1982 BIR RULING NO. 002-82 38 000-00 002-82 Mr. Eduardo T. Matute Virra Condominium 300 P. Burgos Street Makati, Metro Manila S i r : This refers to your letter dated November 17, 1981 requesting for certified true copy of the estate tax return filed by Atty. Jose Miguel Arroyo, for the Estate of the late Lourdes T. Arroyo at RDO-25, sometime in April, 1980 which is now pending review at the National Audit Review Division, this Bureau. It is represented that you are one of the five children of the deceased by her first marriage; that you are requesting for a true copy of said estate tax return to be used in filing your claim against the estate of your deceased mother. In reply, please be informed that since your relationship to the late Lourdes T. Arroyo, has been established by the certificate of birth furnished this Office; that as one of the sons and heirs you have a material interest in the estate of your said deceased parent which will be affected by the information contained in the estate tax return; and that as an heir, you can file an estate tax return covering the estate of your deceased mother (Sec. 105, Tax Code), your request that you be furnished a certified true copy thereof is hereby granted without violating Section 332 of the Tax Code. This letter will serve as authority for the Chief, National Audit Review Division to furnish you or your duly authorized representative with the copy of said estate tax return upon presentation of your identification card/papers. Very truly yours, RUBEN B. ANCHETA Acting Commissioner