Estate of Honorio U. Poblador, Jr. Qualified to Avail of the Expanded Tax Amnesty under EO 64

December 12, 1986 BIR RULING NO. 269-86 87 000-00 269-86 S i r : This refers to your letter dated December 4, 1986, requesting a ruling as to whether the Estate of the late Honorio U. Poblador, Jr. as well as the heirs are qualified to avail of the expanded tax amnesty under Executive Order No. 64. It is represented that the decedent, Honorio U. Poblador, Jr. died on February 1, 1985, leaving an estate and seven (7) compulsory heirs, including the surviving spouse; and that on November 3, 1986, the estate through its executor, Mr. Cipriano Azada filed in behalf of the estate, the estate tax return and paid the amount of P7,900,000.00 as the estate tax due thereon. In reply thereto, I have the honor to inform you that the estate of the late Honorio U. Poblador, Jr., as well as the heirs are qualified to avail of the expanded tax amnesty under Executive Order No. 64 since the decedent's date of death and the filing period for the estate tax return are within the period from January 1, 1981 to December 31, 1985 and the estate has already filed its estate tax return in accordance with RMO No. 42-86. aisadc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue