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