Section 18
SEC. 18. Paragraphs (b) and (d) of Section 105 of the National Internal Revenue Code as amended by Presidential Decree No. 1705, are hereby further amended to read as follows: “(b) Time for filing. For the purpose of determining the estate tax provided for in Section 99 of this Code, the estate tax return required under the preceding subsection (a) shall be filed within nine months after the decedent’s death; but if judicial testamentary or intestate proceedings shall be instituted for the settlement of the decedent’s estate prior to the expiration of said period, the return shall be filed within twenty-one 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 Commissioner of Internal Revenue by the Clerk of Court within thirty days after the promulgation of such order. “(d) Place of filing. Except in cases where the Commissioner of Internal Revenue permits, the return required under subsection (a) shall be filed 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.”