Returns.
Section 93
SEC. 93. Returns. — Requirements.—In all cases of transfers subject to tax, or where, though exempt from tax, the gross value of the estate exceeds three thousand pesos, the executor, or administrator, or any of the legal 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 nonresident not a citizen 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 eighty-nine; (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: Provided, however. That estate returns showing a gross value of fifty thousand pesos or more shall be accompanied with a statement of (1) itemized assets of the decedent with their corresponding gross value at the time of his death, or, in case of a nonresident not a citizen of the Philippines, of that part of his gross estate situated in the Philippines; (2) itemized deductions from gross estate allowed in Section eighty-nine; and (3) the amount of tax due whether paid or still due and outstanding duly certified to by certified public accountants. Time for filing.—For purposes of determining the estate tax provided for in Section eighty-five, 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 estate 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 Commissioner of Internal Revenue by the clerk of court within thirty days after the promulgation of such order. Extension of time.—The Commissioner of Internal Revenue shall have authority to grant, in meritorious cases, a reasonable extension not exceeding thirty days for filing the return. Place for filing.—The return required under subsection (a) shall be filed with the Commissioner of Internal Revenue, or with the Regional Director, revenue district officer, or collection agent of the city or municipality in which the decedent was domiciled at the time of his death.