Request for Extension of Time to File Estate Tax Return

July 11, 1997 BIR RULING NO. 079-97 83 (c) 000-00 079-97 Azcuna Yorac Sarmiento Arroyo & Chua Law Offices Cedar Mansion II Amber Ave., Ortigas Center Pasig City Attention: Attys . Bernie G . Fondevilla and Sandra Marie Olasco-Coronel Gentlemen : This refers to your letter dated April 29, 1997 requesting on behalf of your client, the Estate of the late Justice Irene Cortes, for an extension of time to file its estate tax return. It is represented that Justice Irene Cortes died on October 29, 1996 sat the Cardinal Santos Medical Center in Greenhills, San Juan, Metro Manila; that in compliance with the provisions of the National Internal Revenue Code, you have prepared the necessary documents for the purpose of setting the estate taxes due on the properties of your client; that on December 29, 1996 you likewise filed the corresponding notice before the Revenue District Office No. 39 (South, Quezon City), your client's place of residence at the time of death being No. 10 Mahusay St., UP Village, Diliman, Quezon City; that certain documents which have to be secured from various government agencies as attachments to the estate tax return have yet to be released; that as a result thereof, your client cannot file the estate tax return seasonably; that you are hereby requesting this Office for an extension of thirty (30) days April 29, 1997 within which to file the said return. 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 your client is hereby granted pursuant to Section 83(c) of the Tax Code, a amended. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue