Returns. (a) Requirements.
Section 93
SEC. 93. Returns. (a) Requirements. — In all cases of inheritance or transfers subject to either the estate tax or the inheritance tax, or both, or where, though exempt from both taxes, the gross value of the estate exceeds three thousand pesos, the executor, administrator, or anyone of the heirs, as the case may be, shall file a return under oath in duplicate, setting forth (1) the value of the gross estate of the decedent at the time of his death, or, in case of a non-resident not a citizen of the of the Philippines, of that part of his gross estate situated in the Philippines; (2) the deductions allowed from gross estate in determining net estate as defined in section 89; (3) such part of such information as may at the time be ascertainable and such supplemental data as may be necessary to establish the correct taxes. (b) Time for filing. — For the purpose of determining both the estate and inheritance taxes provided for in sections 85 and 86 of this Chapter, the return required under the preceding subsection (a) shall be filed within six months after the decedent's death; but if judicial testamentary or intestate proceedings shall be instituted for the settlement of the decedent's state prior to the expiration of said period, the return must be filed within twelve months after the decedent's death. A certified copy of the schedule of partition and the order of the court approving the same shall be furnished the Collector of Internal Revenue by the clerk of court within thirty days after the promulgation of such order. (c) Extension of time. — The Collector of Internal Revenue shall have authority to grant, in meritorious cases, a reasonable extension not exceeding thirty days for filing the return. (d) Place for filing. — The return required under subsection (a) shall be filed with the Collector of Internal Revenue, provincial revenue agent, or with the treasurer of the province, city, or municipality in which the decedent was domiciled at the time of his death.