Sworn Statement for Purposes of the Tax Census Law Should be Filed for the Estate of the Decedent by Any of the Heirs

October 21, 1958 BIR RULING NO. 579-58 Miss Milagros A. German Assistant Fiscal City Hall, Manila M a d a m : Reference is made to your letter dated October 16, 1958 stating the following: prcd "A died intestate, leaving 9 children, all of legal age, and a wife who is now 80 years old, and is mentally incapacitate. He left 2 residential lots from which no income is derived, including an old house which is almost 100 years old, and a small piece of rural lot that produce an income of not more than P1,300 to P1,350 a year. This amount does not include the taxes and water bills for irrigation that are to be deducted therefrom. Has somebody in the family to file the return just the same when it is not known yet how the property is to be divided among the 9 children?" You now inquire whether or not a sworn statement for purposes of the Tax Census Law should be filed for the estate of the decedent by any of the heirs. In reply thereto, I have the honor to inform you that the sworn statement required by Republic Act No. 2070 should be filed by the person administering the properties of the decedent who may be an heir himself. LLpr Very truly yours, (SGD.) MISAEL P. VERA Acting Deputy Commissioner of Internal Revenue