BIR Ruling [UN-290-95]

August 7, 1995 BIR RULING [UN-290-95] Ms. Lucila C. Angeles-Fernando Heir of the late Mariano S. Angeles 93 Sto. Domingo Street Santa Mesa Heights Quezon City M a d a m : This refers to your letter dated July 24, 1995 requesting, in behalf of the Estate of the late MARIANO S. ANGELES, for an extension of time to file the estate tax return and pay the corresponding estate tax thereon from July 27 to August 27, 1995 pursuant to Section 83(c) of the National Internal Revenue code, as amended, and as implemented by Section 7 (b) of Revenue Regulations No. 17-93. Records show that Mr. ANGELES died at the St. Luke's Hospital on January 27, 1995; that the required Notice of Death was filed sometime in March 1995; that due to the heavy grief in the family, the heirs are still collating all the papers, deeds, and other documents left by the deceased, and are unable to meet the deadline of filing the estate tax return on July 27, 1995. In reply, please be informed that in view of the foregoing justifiable reasons, your request for extension of time to file the estate tax return of the decedent on August 27, 1995 is hereby granted pursuant to Sections 83 (c) and 84, both of the National Internal revenue Code, as amended. cd It shall be understood that the estate shall be liable to the corresponding interest from July 27, 1995 up to the time of filing and payment of the estate tax. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue