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Extension Filling

The document discusses filing requirements for estate tax returns in the Philippines, including extensions, where to file based on residency of the decedent, and that taxes must be paid when the return is filed.

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zeref dragneel
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20 views1 page

Extension Filling

The document discusses filing requirements for estate tax returns in the Philippines, including extensions, where to file based on residency of the decedent, and that taxes must be paid when the return is filed.

Uploaded by

zeref dragneel
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Extension of filing

The Commissioner is authroized to grant, in meritorious cases, a reasonable extension not


exceeding 30 days for filing the return.

Venue of filing
A. For resident decedents
The administrator or executor shall register the estate of the decedent and secure a new
TIN therefor from the Revenue District Office (RDO) where the decedent is domiciled at the date
of his death.

B. For non-resident decedents (with executor or administrator)


Whether non-resident citizen or alien with executor or administrator in the Philippines,
the estate tax return shall be filed and a new TIN shall be secured from the Revenue District
Office where such executor or administrator is registered. If he is not registered, the return
shall be filed and new TIN shall be secured from the Revenue District Office having
jurisdiction of his legal residence.

Where to file the estate tax return?


1. Accredited Agent Bank
2. Revenue District Office
3. Revenue Collection Agent
4. Duly authorized Treasurer of the City or Municipality in which the decedent or
administrator was domiciled at the time of his death.
5. Office of the Commissioner, if the administrator or executor has no legal residence
in the Philippines.

Payment of estate tax


The estate tax shall be paid at the time the return is filed following the rule, "pay-as-you-file."

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