BIR Ruling [UN-409-95]

November 17, 1995 BIR RULING [UN-409-95] Ms. Elvessa P. Apolinario Block 51, Lot 44 Lagro Subdivision Novaliches, Quezon City M a d a m : This refers to your letter dated September 14, 1995 requesting on behalf of the Estate of the late Aurora Abraham Pacia, for an extension of thirty (30) days from today (September 14, 1995) to file the estate tax return pursuant to Section 83(c) of the Tax Code, as amended. It is represented that you are the administrator of the estate of your mother, the late Aurora Abraham Pacia, who died a resident Block 51, Lot 44, Lagro Subdivision, Novaliches, Quezon City, on March 14, 1995; and that the reason for your above request is that you are still in the process of collecting some of the papers or documents required to be submitted upon filing of the estate tax return. In reply, please informed that in view of the aforestated justifiable reason, your request for an extension of thirty (30) days from today (September 14, 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 tax due on the transmission of the said estate to the heirs shall be subject to the corresponding interest that have accrued thereon from due date on September 14, 1995 up to the time of payment. aisadc Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue