June 15, 2010
BIR RULING [DA-(ET-002) 095-10]
Sec. 90 (C); BIR Ruling No. 082-97;
BIR Ruling No. DA-(ET-022) 697-09; BIR Ruling No. DA-248-05;
BIR Ruling No. DA-205-03; BIR Ruling No. DA-276-03
Mr. Cornelio C. Gison
14th F, SGV I Building
6760 Ayala Avenue
Makati City
Sir :
This refers to your letter dated May 17, 2010 requesting, on behalf of the heirs of the late Antonio R. Geronilla, for an extension of time within which to file the estate tax return of the late Antonio R. Geronilla or until June 16, 2010 pursuant to Section 90 (C) of the Tax Code of 1997.
It is represented that Antonio R. Geronilla died on November 16, 2009 in Pasig City; that the heirs are still preparing the Petition of Probate of his will; that the estimate amount of estate tax due is approximately at P2 million; that the heirs paid the amount of One Million Five Hundred Thousand Pesos (P1,500,000) as evidenced by BPI Deposit Slip dated May 17, 2010 and the validated receipt Form 1801; and that the remaining balance, if any, to be paid upon...
