Section 3
SEC. 3. Section fifteen hundred and forty-four of the Administrative Code, as amended by Acts Numbered Twenty-eight hundred and thirty-five and Three thousand and thirty-one, is hereby further amended so as to read as follows: "SEC. 1544. When return to he filed and tax to be paid.-In all cases of inheritance or transfers subject to tax, or where though exempt from tax, the gross value of the estate exceeds three thousand pesos, the corresponding return shall be filed, and the corresponding tax paid as follows: "(a) In the second and third cases of the next preceding section, the return must be filed before entrance into possession of the property and the tax paid within twenty days after service of notice of assessment by the Collector of Internal Revenue. "(b) In other cases, within six months after the death of the predecessor, and the tax paid within twenty days after service of notice of assessment; but if judicial testamentary or intestate proceedings shall be instituted prior to the expiration of said period, the return must be filed by the executor or administrator within thirty days after the date of approval by the court of the schedule of partition and the tax paid within twenty days after service of assessment notice by the Collector of Internal Revenue. In cases where no schedule of partition is presented, or if presented, is not approved or acted upon by the Court of First Instance within a period of eighteen months from the filing of the action, the Collector of Internal Revenue shall assess the proper tax on the best evidence obtainable, file the return for the taxpayers, and demand payment of the taxes due from the executor or administrator within twenty days from the service of the notice of assessment. The difference between the tax assessed and paid and the amount found to be properly due as ascertained after the judicial proceedings are terminated shall be collected or refunded, as the case may be. "If the tax is not paid within the time hereinbefore prescribed, there shall be added to the tax a surcharge of twenty-five per centum and an interest at the rate of twelve per centum per annum to be counted from the date of delinquency, or in case the return is not filed in due time, from the date when it should have been filed, until paid, both surcharge and interest to form a part of the tax. "A certified copy of all letters testamentary or of administration as well as certified copies of the schedule of partition and the order of the Court of First Instance approving the same shall be furnished the Collector of Internal Revenue by the clerk of court within thirty days after the issuance of such letters testamentary or of administration, and within a like period after the promulgation of such order."