Grant of Request for Extension to File Estate Tax Return

March 11, 2000 BIR RULING NO. 019-00 90 (C) 027-99 019-2000 Ponce Enrile Reyes & Manalastas Law Offices #3rd Floor, Vernida IV Bldg. Leviste St., Salcedo Village Makati City Attention: Atty . Regulus E . Cabote Gentlemen : This refers to your letter dated February 7, 2000 requesting on behalf of your client, the heirs of the late Dra. Eden Fernandez Ago, 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 Dra. Eden Fernandez Ago died last August 15, 1999; that the decedent had a long protracted illness due to the stroke she suffered which affected her physical and mental state; that the decedent's personal papers and other belongings were not in order at the time of her death; that the death of decedent has left the heirs in a quandary on how to settle the estate; and that the heirs are still gathering the required documents necessary for the preparation of the estate tax return. In reply, please be informed that in view of the above justifiable reasons, your request for an extension of thirty (30) days from February 15, 2000 which is the last day for filing the estate tax return of the late Dra. Eden Fernandez Ago is hereby granted. Accordingly, the filing of the said estate tax return of the decedent is hereby extended up to March 13, 2000 pursuant to Section 90(C) of the Tax Code of 1997. It shall be understood, however, that the estate shall be liable to the corresponding interest that have accrued thereon up to the time of the filing of the return and the 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. (BIR Ruling No. DA-027-99 dated January 18, 1999) Very truly yours, (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue