No Existing Conflict between Sec. 92 and 93 of NIRC and General Circular No. V-239
BIR Ruling No. 376-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 18, 1958
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July 18, 1958 BIR RULING NO. 376-58 Mr. B. C. Mendoza Provincial Treasurer Sorsogon, Sorsogon S i r : With reference to your letter dated September 17, 1957, I have the honor to inform you that there is no existing conflict between Sections 92 and 93 of the National Internal Revenue Code and General Circular No. V-239. Sections 92 and 93 of the said Code respectively requires the filing of a notice of death and an estate and inheritance tax return in two instances, namely (1) In all cases of inheritance or transfers subject to tax regardless of the gross value of the estate and (2) in all cases where the gross estate exceeds P3,000.00 even though exempt from tax. It is only in cases of inheritance or transfers exempt from tax and the gross value thereof does not exceed P3,000.00 that the notice of death and the estate and inheritance tax return need not be filed. llcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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