BIR Ruling No. 048-13

January 24, 2013 BIR RULING NO. 048-13 Secs. 90 (C); 91 (B) & 249 NIRC; Revenue Regulations No. 02-2003; BIR Ruling No. 020-11 Joyce Arcellana Suba 5 Arthur St., Christine VIII Brgy. Dela Paz Pasig City Madam : This refers to your letter dated September 17, 2012 requesting on behalf of the heirs of Constantino C. Arcellana, Sr.,an extension of time within which to file the estate tax return. It is represented that your father, Constantino C. Arcellana, Sr.,died on March 19, 2012; that your reason for an extension to file the estate tax return is because you are still in the process of sorting out and collating all the relevant documents pertaining to the properties left by your father. In reply thereto, please be informed that Sections 90 (C) and 91 (B) of the Tax Code of 1997 provide, viz. : "SEC. 90. Estate Tax Returns . xxx xxx xxx (C) Extension of Time . The Commissioner shall have authority to grant, in meritorious cases, a reasonable extension not exceeding thirty (30) days for filing the return." Based on the foregoing justifiable reason, your request for an extension to file the estate tax return is hereby granted for a period of thirty (30) days counted from September 19, 2012, which is the last day for filing of the estate tax return of the late Constantino C. Arcellana, Sr. Thus, the filing of the said estate tax return of the decedent is hereby extended up to October 19, 2012. cSDIHT This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue