Grant of Request for Extension to File Estate Tax Return

April 5, 2000 BIR RULING NO. 020-00 90 (C) 027-99 020-2000 Mr. Enrique B. Leviste Administrator No. 35 S. de Guzman Street San Juan, Metro Manila S i r : This refers to your letter dated February 24, 2000 requesting on behalf of the Estate of your father, the late Expedito M. Leviste 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. cdll It is represented that the late Expedito M. Leviste died last September 6, 1999; that you are not yet finished collating the documents relative to the properties which form part of the estate, some of which are situated in distant provinces; and that due to the unavailability of some documents which you still have to procure from the provincial offices, you are quite certain that you will not be able to finish the collation of the documents before the sixth month deadline for the filing 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 March 6, 2000 which is the last day for filing the estate tax return of the late Expedito M. Leviste is hereby granted. Accordingly, the filing of the said estate tax return of the decedent is hereby extended up to April 5, 2000 pursuant to Section 90(C) of the Tax Code of 1997. It shall be understood, however, that the estate shall be liable for 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