Grant of Request for Extension to File Estate Tax Return

August 16, 1999 BIR RULING NO. 123-99 90 (C)-321-98-123-99 Mr. Jose V. Malig No. 12 Libertad Street Mandaluyong City S i r : This refers to your letter dated July 15, 1999 requesting on behalf of the Estate of the late Juan K. Cabrieto for an extension of thirty (30) days within which to file the estate tax return pursuant to Section 90(C) of the Tax Code of 1997. It is represented that the late Juan K. Cabrieto died on February 5, 1999; that the notice of death was filed on April 5, 1999 with the RDO No. 27, Kalookan City, by Mrs. Francisca V. Cabrieto, the surviving spouse; and that the surviving spouse passed away on June 13, 1999 and was not able to collate all pertinent papers and documents for the preparation of the estate tax up to the time of her death due to her illness. cdll In reply, please be informed that in view of the aforestated justifiable reason, your request for an extension of thirty (30) days up to September 4, 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