BIR Ruling [UN-437-95]

December 8, 1995 BIR RULING [UN-437-95] Atty. Omar D. Vigilia 40 V. Kalaw St. Tierra Bella Subdivision Quezon City Dear Sir : This refers to the estate tax case of the intestate estate of your father, the late MR. JUSTINO R. VIGILIA, who died on February 28, 1992, involving the amount of P267,344.36. Inasmuch as you have already paid the said estate tax in three (3) installments on May 29, 1992, July 21, 1992 and May 21, 1993, as evidenced by Confirmation Receipt Nos. B22128029 and B24422612 and machine validated Authority to Accept Payment (ATAP) No. 311816, respectively, or a total amount of P355,421.51, inclusive of interest and surcharge, and after a careful study of the facts of the case and the laws applicable thereto, this Office has granted your request for reconsideration and waiver of the compromise penalty in the amount of P16,000 and additional surcharge in the amount of P24,349.68. This case, therefore, is considered CLOSED and TERMINATED. This will serve as authority for you to transfer the properties (real and personal) left by your deceased father unto the surviving heirs. cdta Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue