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

December 28, 1999 BIR RULING NO. 211-99 90 (C)-027-99-211-99 Ms. Joy Maria Socorro Baltazar-Pamintuan 6/F, 6760 Ayala Avenue Makati City M a d a m : This refers to your letter dated November 10, 1999 requesting on behalf of the heirs and the Estate of the late Antonio Pereyra Baltazar 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 Antonio Pereyra Baltazar died last May 14, 1999; that the heirs are still retrieving documents essential for the computation of the estate tax; that the heirs are likewise still in the process of raising the necessary funds to pay the estate tax; and that they need additional time to finalize the extrajudicial settlement of the estate. In reply, please be informed that in view of the above justifiable reasons, your request for an extension of thirty (30) days from November 14, 1999 which is the last day for filing the estate tax return of the late Antonio Pereyra Baltazar is hereby granted. Accordingly, the filing of the said estate tax return of the deceased Baltazar is hereby extended up to December 14, 1999 pursuant to Section 90(C) of the Tax Code of 1997. llcd 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