BIR Ruling [UN-392-95]

November 9, 1995 BIR RULING [UN-392-95] Romulo, Mabanta, Buenaventura Sayoc & De los Angeles 30th Floor, CitiBank Tower 8741 Paseo de Roxas Makati City Attention: Mr . Rogelio Nicandro Gentlemen : This refers to your letter dated October 9, 1995 requesting on behalf of the heirs of the late Maria C. Nicandro, for an extension of time of thirty (30) days to file the estate tax return pursuant to Section 83(c) of the Tax Code, as amended. cdtech It is represented that the late Maria C. Nicandro died on April 10, 1995; that you are constrained to make this request for the reason that you are still in the process of locating up to now some of the records needed to file the return; and that as things now stand, it is certain that you will not have the full and complete information before October 10, 1995, to enable you to prepare and file the estate tax return on or before its due date. In reply, please be informed that in view of the aforestated justifiable reasons, your request for an extension of thirty (30) days from October 10, 1995 up to November 10, 1995 within which to file the estate tax return of the said estate is hereby granted 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 filing of the return and payment of the estate tax due on the transmission of the said estate to the heirs. cd Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue