BIR Ruling No. 383-2020

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

Section 90 (C) of National BIR Ruling No. 550-2019 Internal Revenue Code of 1997, as amended OT-03B3-2020

TUL 1 0 2020

baycabreral@gmail.com ADORACION A. CABRERA

Madam:

of the estate of your husband, Nestor Isip Cabrera, who died on May 26, 2019. This refers to your request for an extension of time to file the estate tax return

Isip Cabrera, in charge of the preparation of the following documents: It is represented that vou are the executor/administrator of the estate of Nestor

Certified true copies of the Transfer Certificates of Titles of the real properties located in Bacolor, Pampanga, Santa Rosa, Laguna and Paranaque City;

Certified true copies of the tax declarations of the real properties at the time of death:

3 Certification of the Barangay Captain for the claimed Family Home;

4 Duly notarized Promissory Note for "Claims Against the

Estate" arising from Contract of Loan; and

5. Other relevant documentary requirements;

and that you are a Senior Citizen. thus. has limited movement outside of your house during this Covid-19 pandemic. Hence, this request.

Revenue Code of 1997, as amended, provides that.: In reply thereto, please be informed that Section 90 (C) of the National Internal

"SEC. 90. Estate Tax Returns. -

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to grant, in meritorious cases, a reasonable extension not exceeding thirty (30) days for filing the return. (C) Extension of Time. - The Commissioner shall have authority

enhanced community quarantine, modified community quarantine, and general of the lifting of the quarantine. The said Revenue Regulations further defined the term limited operations and mobility, including. but not limited to. community quarantine. due date for filing BIR Form 1801 (Estate Tax Return) is thirty (30) days from the date "quarantine" to mean "any announcement by the National Government resulting to In relation thereto, under Revenue Regulations (RR) No. 11-2020. the extended

D-03.83-2025

ESTATE OF NESTOR ISIP CABRERA JUL 1 0 2020

community quarantine. Under RR No. 12-2020. this provision was amended to exclude general community quarantine and further stated that the extended due dates under RR No.11-2020 shall remain in effect regardless of any extension or modification of quarantine."

the estate tax return. Thus, the filing of the estate tax return of the estate of Nestor Isip (MECO) on May 31. 2020. Thus, you are hereby given until July 30, 2020 within which justifiable reason to grant the request for an extension of thirty (30) days for filing of Cabrera is hereby extended for another thirty (30) days counted from the end of the thirty (30) day extension provided under RR No. 11-2020. that is. thirty (30) days counted from the date of the lifting of the Modified Enhanced Community Quarantine to file the estate tax return of the estate of Nestor Isip Cabrera. Applying the above-mentioned provision in the instant case, this Office finds

However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. This ruling is being issued on the basis of the foregoing facts as represented.

Very truly yours,

iasary

Commissioner of Internal Revenue CAESAR R. DULAY

035725

K-1-LMAT

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