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

December 6, 1999 BIR RULING NO. 193-99 90 (C)-027-99-193-99 Armando V . Gatmaitan Colonel PC (Ret) 1827 Santan St., Dasmarias Village Makati City S i r : This refers to your letter dated November 11, 1999 requesting on behalf of the Estate of your late wife Concepcion Claudio Gatmaitan 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. llcd It is represented that the late Concepcion Claudio Gatmaitan died last May 15, 1999; and that the decedent left a property which up to the present is still subject to a court litigation. In reply, please be informed that in view of the above justifiable reasons, your request for an extension of thirty (30) days from November 15, 1999 which is the last day for filing the estate tax return of the late Concepcion Claudio Gatmaitan is hereby granted. Accordingly, the filing of the said estate tax return of the deceased Gatmaitan is hereby extended up to December 15, 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) Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue