BIR Ruling No. 497-2017

E REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

ILIP

Quezon City

Section 90(B)& (C), NIRC Philippines Code of the Art. 13. Civil : 497-207 Tel Nos. 926-5536/927-09-63 Person to Contact: Chief, Law Division

Date: Cctober 26. 2

6th.7th, 8th & 10th Floors. CVCLaw Cenler Metro Manila. Philippines 11th Avenue corner 39th Strect Bonifacio Triangle. Bonifacio Giobal City CRUZ MARCELO & TENEFRANCIA

Attention: Miguel U. Silos Francis L. Fragante Gentlemen:

instead of September 20. 2013. The pertinent portion of the aforesaid Ruling is quoted below. to wit: BIR RR Ruling No. No. 7, Quezon City. on the portion thereof in which it was ruled that the last day for the filing of the estate tax return of the late Alfredo Santero Uy is on September 19. 2013. This refers to vour letter dated February 28, 2014 requesting reconsideration of 'issued by the Regional Director, Revenue Region

dated July 21, 2008. BIR Ruling No. DA-(ET-003) 071-08 tax return of the decedent is hereby extended up to dated July 17. 2008, BIR Ruling No. DA-{ET-002) 066-08 dated July 23, 2008, BIR Ruling No. DA-(ET-007) 183-08 dated August 29. 2008 and BIR Ruling No. DA-(ET-008) reguest for un extension to file the estate tax return is hereby granted for a period of thirty (30) days counted from August) 20, 2013. which is the last day for filing the estate tax return of the late Alfredo Santero Uv. thus. filing of the said estate September 19. 2013. (BIR Ruling No. DA-(ET-001) 052-08) 2001-08 dated September 5. 2008) "Bused or the foregoing justifiable reuson. your

the documentary requirements relative to the scttienent of the decedent's estate: and that while the request for extension has been granted, it is your position that the thirty and seven (7) children as legal heirs: that the reason for requesting the extension to file the estate tax return is because the decedent was based in Canada when he died and the died on February 21, 2013 in Toronto, Ontario, Canada. leaving his wife Imelda R. Uy legal heirs are based in multiple countries, thus. the heirs need more time to complete Based on the documents submitted. it is shown that the late Alfredo Santero Uy

4-20 Review of BIR RR Ruling No. 003-0)13-201# duted Jamury 6, 2014 Page 2 of 3 10-2t-017

(30) day extension should have been due on September 20. 2013 and not on September 19. 201'3 as stated in the questioned Ruling.

of 1997 provide. viz.: In reply thereto. p!case be informed that Section 90(B) and (C) of the Tax Code

"SEC. 90.Estate Tax Returns.

estate tux provided tor in Section 84 of this Code. the estate tax return required under the preceding Subsection (A) shall be filed within six (6) nonths trom the decedent's death (B) Time for Filing. For the purpose of determining the

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exceeding thirty (30) days for filing the return." (Underscoring authority to gramt, in meritorious cuses, u reasonable extension not supplied) (C) Fxtension of Time. --- The Commissioner shall have

Relativc thercto. Article 13 of the Civi! Code of the Philippines states:

five day's euch: months of thirty days; days. of rwenty-four hours. and nights from sumset to sunrise. nights. it shall he understood that veurs are of three hundred sixty- Art. !3. When the law speuks of years. months. days or

computed by: the mumber of days which they respectively have. If the months are designated by their name. they shall he

the last included. (Underscoring supplied) In conputing u period_ the first day shull be excluded and

reckoned from the time of the iatter's death on February 21, 2013. It is noted that the which the estate tax return of the decedent must be filed. the legal heirs of the late Alfredo Santero Uy had a period of one hundred eighty (180) days (6 months x 30 days) 180th day counted from February 21, 2013 fell on August 21. 2013 as shown below: Based on the foregoing. since Section 90(B) speaks of six (6) months within

juy Total Number cf Days March June February May April August Month 22-30 Number of Days 0 I 30 30 30 30 1

Review (of BIR RR Ruling No. 003-0t 3-20)14 dated Junu(iry 6. 2014 t:497-2017 10--26-2017 Page 3 of 3

Thus. the last day for filing the estate tax return of the late Alfredo Santero Uy was on August 21. 2013. The legalheirs. therefore, had until September 20. 2013 within which to file the estate tax return and to pay the estate tax due thereon, to wit:

Extension Period under Section 90(C)= 30 days

[Last day of 6-month period: Remaining days: August 21 Total Number of Days September 1-20 August 22-31 No. of days 20 30 O

estate tax return of the late Alfredo Santero Uy. after counting the 30-day extension was on Septemher 20. 2013. Accordingly. BIR RR Ruling No. 003-013-2014 is hcrcby In view of the foregoing. this Office hereby rules that the iast day for filing the

reversed and set aside.

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

Very truly yours. AaTaulx

Commissioner of Internal Revenue CAESAR R. DULAY # 010568

Cc: Regional Director Revenuc Region No. 7. Quezon City

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