Grant of Request for Extension to File Estate Tax Return

July 13, 1999 BIR RULING NO. 104-99 90 (C)-000-00-104-99 Ponce Enrile Reyes & Manalastas Law Offices 3/F Vernida IV Bldg., Alfaro Street Salcedo Village, Makati City Attention: Atty . Regulus E . Cabote Gentlemen : This refers to your letter dated June 10, 1999 requesting on behalf of your clients, the heirs of the late Bobby C. Coyukiat, who died on January 9, 1999, for an extension of thirty (30) days within which to file the Estate Tax Return. It is represented that sudden demise of Bobby C. Coyukiat has left his heirs in a quandary on how to settle his estate since his heirs were not privy to the decedent's business and monetary affairs; that the decedent did not have an organized file or system in keeping his personal papers and other belongings; and that his heirs are still gathering the pertinent documents required for the preparation of the Estate Tax Return. prcd In reply, please be informed that in view of the above justifiable reason, your request for an extension of thirty (30) days or until August 9, 1999 within which to file the estate tax return of Mr. Bobby C. Coyukiat, is hereby granted pursuant to Section 90(C) of the Tax Code of 1997. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue