Period of Filing the Estate Tax Return

July 27, 1981 BIR RULING NO. 128-81 105-b 000-00 128-81 Atty. Eugenio V. Villanueva, Jr. Suite 301 San Luis Terraces Bldg. Ermita, Metro Manila S i r : This refers to your letter dated July 16, 1981 requesting a ruling whether the period of filing the estate tax return under Presidential Decree No. 1773 applies to the estate of the late Dr. Eugenio M. Villanueva. You have represented that the deceased died on July 23, 1980; that his estate is the subject of intestate proceedings with the Court of First Instance of Pasay City. In reply, I have the honor to inform you that, under Section 105(b) of the Tax Code, before its amendment by Presidential Decree No. 1773, if intestate proceedings are instituted for the settlement of the estate within 6 months after the decedent's death, the estate tax return must be filed within 12 months after the decedent's death. However, after the amendment by Presidential Decree No. 1773 on January 16, 1981, the said return should now be filed within 21 months after the decedent's death. Accordingly, if the deceased died before January 16, 1981 but the 12-month period to file the estate tax return expires thereafter, the amendment, in effect, extended the period of filing the return to 21 months. aisa dc In view thereof, this Office is of the opinion, and so holds, that the estate tax return of the deceased in this case may be filed within 21 months from his death on July 23, 1980, in accordance with Section 105(b) of the Tax Code, as amended by Presidential Decree No. 1773. Very truly yours, RUBEN B. ANCHETA Acting Commissioner