Grant of Request for Extension to File Estate Tax Return

August 10, 1999 BIR RULING NO. 118-99 90 (C)-321-98-118-99 Mr. Roberto P. Ocampo 53 Juan Luna Street San Lorenzo Village Makati City S i r : This refers to your letter dated July 23, 1999 requesting on behalf of the Estate of the late Exaltacion Ocampo for an extension of thirty (30) days within which to file the estate tax return pursuant to Section 90(C) if the Tax Code of 1997. It is represented that the late Exaltacion Ocampo died on January 25, 1999; and that you are still gathering the pertinent documents regarding the estate of the deceased. 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 24, 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. 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-321-98 dated July 17, 1998) Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue