BIR Ruling No. 184-11

June 13, 2011 BIR RULING NO. 184-11 Tax Code, Sec. 90 (C) of the NIRC, as amended; BIR Ruling No. 020-00; BIR Ruling No. DA-(ET-001) 052-08; BIR Ruling No. DA-(ET-002) 066-08; BIR Ruling No. DA-(ET-003) 071-08; BIR Ruling No. DA-(ET-007) 183-08; BIR Ruling No. DA-(ET-008) 2001-08 Marita V. T. Reyes 32 Examiner St. West Triangle, Quezon City Madam : This refers to your letter dated April 18, 2011 requesting on behalf of the heirs of Baltazar V. Reyes, Jr., an extension of time within which to file the estate tax return. HTScEI It is represented that Baltazar V. Reyes, Jr. died on December 13, 2010 and that your reason for an extension to file the estate tax return is due to the intricacies in the preparation and settlement of the extrajudicial settlement of the estate according to the standard procedures. Hence, they are constrained to seek for an extension within which to file the required estate tax return. In reply thereto, please be informed that under Section 90 (B) and (C) of the Tax Code of 1997, an estate tax return is required to be filed within six (6) months from the decedent's death, and in meritorious cases, a reasonable extension not exceeding thirty (30) days for filing the return may be granted by the Commissioner of Internal Revenue. Based on the foregoing justifiable reason, your request for an extension to file the estate tax return is hereby granted for a period of thirty (30) days counted from June 12, 2011, which is the last day for filing of the estate tax return of the late Baltazar V. Reyes, Jr., thus, filing of the said estate tax return of the decedent is hereby extended up to July 11, 2011. (BIR Ruling No. DA-(ET-001) 052-08 dated July 17, 2008, BIR Ruling No. DA-(ET-002) 066-08 dated July 21, 2008, BIR Ruling No. DA-(ET-003) 071-08 dated July 23, 2008, BIR Ruling No. DA-(ET-007) 183-08 dated August 29, 2008 and BIR Ruling No. DA-(ET-008) 2001-08 dated September 5, 2008) It shall be understood, however, that the estate shall be liable for the corresponding interest that have accrued thereon up to the time of payment of the estate tax pursuant to Section 249 of the Tax Code of 1997. (BIR Ruling No. 020-00 dated April 5, 2000) AIECSD Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue