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Copyright 2014 CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2013 1


September 16, 1996
BIR RULING NO. 100-96
83 84 000-00 100-96
Mr. Raymundo Reyes
Kaong, Silang Cavite
S i r :
This refers to your letter dated January 15, 1996 requesting that the Revenue
District Officer of Trece Martires City be allowed to issue the Estate Tax Clearance
for the Estate of Domingo Salud who died a resident of Davao City but whose estate
tax liability was paid in the province of Cavite.
It is represented that you are one of the heirs of Juan Reyes, a co-owner of a
parcel of land situated at Barangay Kaong, Municipality of Silang, Province of Cavite
with an area of 100,000 square meters more or less as evidenced by Tax Declaration
No. 2985; that the said property is registered in the names of Domingo Salud and Juan
Reyes; that Domingo Salud died a resident of Davao City while Juan Reyes died a
resident of Silang, Cavite; and that you have paid the estate tax liability of both the
estates of Juan Reyes and Domingo Salud in the province of Cavite. cdpr
In reply thereto, please be informed that except in cases where the
Commissioner of Internal Revenue permits, the estate tax return shall be filed and the
estate tax paid with the Revenue District Officer, Collection Agent or duly authorized
Treasurer of the city or municipality in which the decedent was domiciled at the time
of his death or if there be no legal residence in the Philippines, then with the Office of
the Commissioner of Internal Revenue (Secs. 83 (d) and 84, Tax Code, as amended).
Thus, although the estate tax return of the decedent Domingo Salud who died a
resident of Davao City, was filed and the estate tax corresponding to his one half (1/2)
interest in a parcel of land situated at Barangay Kaong, Municipality of Silang,
Province of Cavite covered by Tax Declaration No. 2985 and registered in the names
of both the late Juan Reyes and the late Domingo Salud as co-owners thereof has
already been paid in the Province of Cavite, nevertheless the Estate Tax Clearance has
Copyright 2014 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2013 2
to be issued by the Revenue District Officer of Davao City as there might still be
some property registered in the name of the decedent in Davao City where he was
domiciled at the time of his death which were not included in the estate tax return
filed in the Province of Cavite. In this connection, the RDO of Trece Martirez shall
issue a letter to the RDO of Davao confirming that the tax due on the transmission of
the estate of the deceased Domingo Salud corresponding to his undivided share in the
real property co-owned with Juan Reyes, and located in Barangay Kaong, Silang
Cavite, has been paid. prcd
Very truly yours,
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue

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