BIR Ruling No. 366-2021

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Sec. 90 (C) of the NIRC of 1997, BIR Ruling No.475-2017 as amended 1T-366 -2121 OCT 8 4 :J21

MS. LEAH M. ENRIQUEZ

Meycauayan, Bulacan

Madam:

time to file the Estate Tax Return of the estate of Mr. Serafin D. Enriquez who passed away on February 12, 2019. This refers to your e-mail dated February I 1, 2020. requesting for an extension of

especially on the part of his surviving spouse, who has custody of all the documents, the heirs were not able to timely complete the requirements; and that one of the heirs, Oliver, that due to considerable grief brought about by the passing of Mr. Serafin D. Enriquez, is residing in Davao City which contributed to the difficulty of settling the affairs of the decedent. Hence, this request. Bulacan died intestate and survived by three (3) heirs; that at present, the heirs are still in the process of completing the documentary requirements for filing the Estate Tax Return: It is represented that Mr. Serafin D. Enriquez, a resident of Meycauayan City

Revenue Code of t 997, as amended. provides, viz.: In reply thereto, please be informed that Section 90 (C) of the National Internal

"SEC. 90. Estate Tax Returns.

XxXXXxXXX

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

the request for an extension to file the estate tax return of thirty (30) days counted from Based on the foregoing representation. this Office finds justifiable reason to grant

MS. LEAH M. ENRIOF EE Page 2 of 2 C Bc[ 12

February 12, 2020, which is the last day for filing of the estate tax return of the late Mr. Serafin D. Enriquez. Thus, the filing of the said estate tax return of the decedent is hereby extended up to March 13, 2020.

However, if upon investigation, it will be ascertained 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,

oy

Commissioner of Internal Revenue CAESAR R. DULAY

K- I* 04583'7