Grant of Request for Extension to File Estate Tax Return

July 20, 1999 BIR RULING NO. 109-99 90 (C)-DA-151-99-109-99 Mrs. Aurora Z. Lazo SM Lazo Medical Clinic Taft Avenue corner J. Nakpil St. Malate, Manila M a d a m : This refers to your letter dated June 25, 1999 requesting on behalf of the Estate of your husband, the late Salvador M. Lazo for an extension of time to file its estate tax return pursuant to Section 90(C) of the Tax Code of 1997. It is represented that the late Salvador M. Lazo died on January 2, 1999; and that you are still in the process of making an inventory of the estate of the decedent. In reply, please be informed that in view of the aforestated justifiable reason, your request for an extension of thirty (30) days up to August 1, 1999 within which to file the estate tax return of the said estate is hereby granted pursuant to Section 90(C) of the Tax Code of 1997. LLphil It shall be understood, however, that the estate shall be liable to the corresponding interest that have accrued thereon up to the time of filing of the return and 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-151-99 dated March 12, 1999) Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue