Request for Extension of Time to File Estate Tax Return

August 5, 1997 BIR RULING NO. 090-97 83 (c) 000-00 090-97 Mr. Romulo A. de Guzman Mangaldan, Pangasinan S i r : This refers to your letter dated June 19, 1997 requesting for an extension of time to file the Estate Tax Return of your deceased parent, Mr. Silverio M. de Guzman, Sr. It is represented that Mr. Silverio M. de Guzman, Sr. died in California, U.S.A. on December 20, 1996; that you tried to file estate tax return with the Revenue District Office of Calasiao, Pangasinan on June 7, 1997; that the Examiner refused to accept the said estate tax return on the ground that it is within the jurisdiction of the Office of the Commissioner of Internal Revenue (OCIR), National Office Building, Diliman, Quezon City; that when you tried again to file the return at the OCIR on June 19, 1997, the estate tax return was not accepted as there is no Revenue District Office in the National Office; and that June 19, 1997 is the deadline for filing said return. In reply, please be informed that in view of the above justifiable reason, your request for an extension of time within which to file the estate tax return of Mr. Silverio M. de Guzman, Sr., is hereby granted until July 18, 1997 pursuant to Section 83 (c) of the Tax Code, as amended. aisadc Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue