Grant of Request for Extension of Time to File Estate Tax Return

December 3, 1999 BIR RULING NO. 191-99 90 (B) (C) 91(B) 572-98 191-99 Mrs. Emilia Vidanes-Balaoing 17 Pinesville White Plains Quezon City M a d a m : This refers to your letter dated October 25, 1999 requesting on behalf of the Estate of your late brother Generoso M. Vidanes for an extension of time within which to file the estate tax return and to pay the estate tax due thereon pursuant to Section 90(C) and 91(B) of the Tax Code of 1997. It is represented that the late Generoso M. Vidanes died last May 3, 1999; that you are in the process of getting necessary documents; that due to economic crisis, it is difficult for you to raise money to pay the estate tax; and that you still need time to prepare the estate tax return and to pay the same; In reply thereto, please be informed that under Section 90(B) and (C) of the Tax Code of 1997, 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. The payment of the estate tax or any part thereof shall be made upon the filing of the return or on such date as fixed if an extension is granted by the Commissioner, but in no case to exceed five years in case the estate is settled through the courts, or two years in case the estate is settled extrajudicially pursuant to Section 91(B) of the same Code. Accordingly, since your request for an extension of thirty (30) days within which to file the estate tax return was made prior to the last day for filing such return on November 3, 1999 you are given an extension of thirty (30) days or up to December 3, 1999 within which to file the estate tax return of your late brother. Likewise, your request to pay the estate tax due thereon is granted until May 3, 2001. 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-572-98 dated December 23, 1998) Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue