BIR Ruling [UN-366-95]

October 10, 1995 BIR RULING [UN-366-95] Panganiban Benitez, Parlade, Africa & Barinaga Law Office Suite 111, Makati Building 6776 Ayala Avenue Makati, Metro Manila Attention: Atty . Simeon G . Hildawa Gentlemen : This refers to your letter dated September 6, 1995 requesting in behalf of your client, the surviving spouse of the late Jose Marcial K. Ochoa, for an extension of forty five (45) days from September 10, 1995 or until October 15, 1995 within which to file the estate tax return and pay the estate tax due on the transmission of the estate to the heirs. It is represented that the late Marcial K. Ochoa died in a vehicular accident last March 10, 1994; that the death of your client's husband was so sudden and it had a tremendous effect on her emotionally; that she was therefore unable to promptly attend to the settlement of the deceased husband's estate; and that it was only recently that she recovered from the trauma and engaged your services to assist her in the matter. In reply, please be informed that in view of the aforestated justifiable reason, you are hereby given an extension of thirty (30) days only from September 10, 1995 or until October 10, 1995 within which to file the return and pay the estate tax pursuant to Section 83(c) of the Tax Code, as amended. It shall be understood that the estate shall be liable to the corresponding interest that have accrued thereon up to the time of payment of the estate tax. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue