BIR Ruling [UN-146-A-94]
BIR Ruling [UN-146-A-94] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 3, 1994
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May 3, 1994 BIR RULING [UN-146-A-94] Mrs. Suiki Chua vda. de Ong 59 Gen. Lim St. Heroes Hills Quezon City M a d a m : This refers to the estate tax case of the intestate estate of your late husband, MR. RAMON A. ONG, who died on February 1, 1986, involving the amount of P357,986.36. Inasmuch as you have already fully paid the balance of the basic deficiency estate tax, surcharge and interest in the total amount of P330,333.14 on August 2, 1993, as evidenced by the machine validated Authority to Accept Payment (ATAP) No. 311839, and after a careful study of the facts of the case and the laws applicable thereto, this Office arrived at the conclusion that this case should now be considered CLOSED AND TERMINATED. This will serve as authority for you to transfer the properties (real and personal) left by your deceased husband unto you and other heirs. cdta Very truly yours, VICTOR A. DEOFERIO, JR. Acting Commissioner
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