Estate Tax Return - Notice of Death Required

July 8, 1993 BIR RULING NO. 306-93 ESTATE TAX RETURN NOTICE OF DEATH REQUIRED 82 000-00 306-93 Mrs. Precy C. Buenconsejo Manila Central Post Office P.O. Box 2399 Manila This refers to your letter dated December 4, 1992 inquiring whether for estate tax purposes, it would be necessary for you to file a notice of death of your late father, MR. GREGORIO FERRER CABILES, SR., who died at the Veterans Memorial Hospital in Quezon City on December 6, 1991, allegedly leaving a parcel of land covered by TCT No. 93426, and further requesting for photostatic copy of Revenue Regulations No. 12-89, as amended by Revenue Regulations No. 1-90 for your reference purposes. In reply, please be informed that for estate tax purposes, you are required to file a notice of death of your late father, MR. GREGORIO FERRER CABILES, Sr., pursuant to Section 82 of the Tax Code, as amended, which we quote hereunder as follows: cdtech "Sec. 82. Notice of Death to be Filed . In all cases of transfers subject to tax, or where though exempt from tax, the gross value of the estate exceeds three thousand pesos, the executor, administrator, or any of the legal heirs as the case may be, within two (2) months after the decedent's death, or within a like period after qualifying as such executor or administrator, shall give a written notice thereof to the Commissioner of Internal Revenue." As you further requested, we are enclosing herewith a photostatic copy of Revenue Regulations No. 12-89, as amended by Revenue Regulations No. 1-90. cd LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue