Grant of Request for Extension to File Estate Tax Return

October 26, 1999 BIR RULING NO. 169-99 90 (C)-027-99-169-99 Puno and Puno Law Offices 12th Floor East Tower Philippine Stock Exchange Centre Exchange Road, Ortigas Center Pasig City Attention: Attys . Marie Tanya Enriquez-Llamas and Bienvenido C . Alde , Jr . Gentlemen : This refers to your letter dated October 19, 1999 requesting on behalf of your client, the heirs of the late Florencia Jaranilla 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 Florencia Jaranilla died last April 27, 1999; that all the heirs are residents of the United States of America; that the decedent owns several real properties; and that you are in the process of preparing all the necessary documents. In reply, please be informed that in view of the above justifiable reasons, your request for an extension of thirty (30) days from October 26, 1999 which is the last day for filing the estate tax return of the late Florencia Jaranilla is hereby granted. Accordingly, the filing of the said estate tax return of the deceased Jaranilla is hereby extended up to November 26, 1999 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 the filing of the return and the 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-027-99 dated January 18, 1999) cdll Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue