BIR Ruling No. 198-13

May 21, 2013 BIR RULING NO. 198-13 Tax Code, Sec. 90 (C) of the NIRC, as amended; BIR Ruling No. 020-11 Buag & Associates Law Office Suites A & B, 10th Floor Strata 100 Building F. Ortigas, Jr. Road, Ortigas Center, Pasig City Attention: Walter Magnum D. Dela Cruz Gentlemen : This refers to your letter dated February 24, 2011 requesting on behalf of your clients, the heirs of Natividad N. Alimurung, an extension of time within which to file the estate tax return. It is represented that Natividad N. Alimurung died on September 8, 2010 and that your reason for an extension to file the estate tax return is due to the difficulty in gathering and locating all the properties constituting the estate of Natividad N. Alimurung. 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 Section 90 (C) of the Tax Code of 1997 provide, viz. : "SEC. 90. Estate Tax Returns . xxx xxx xxx (C) Extension of Time . The Commissioner shall have authority to grant, in meritorious cases, a reasonable extension not exceeding thirty (30) days for filing the return." THaCAI 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 March 7, 2011, which is the last day for filing of the estate tax return of the late Natividad N. Alimurung, thus, filing of the said estate tax return of the decedent is hereby extended up to April 6, 2011. (BIR Ruling No. 020-11 dated January 26, 2011) 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. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue