Legalese (2009 Week 19)

Lexicon

Notice of Death – notice given to the Bureau of Internal Revenue (BIR) concerning the death of a person

Lexplore

SEC. 89. Notice of Death to be Filed. — In all cases of transfers subject to tax, or where, though exempt from tax, the gross value of the estate exceeds Twenty thousand pesos (P20,000), the executor, administrator or any of the legal heirs, as the case may be, within two (2) months after the decedent’s death, or within a like period after qualifying as such executor or administrator, shall give a written notice thereof to the Commissioner. (Tax Code)

Lexpound

The Tax Code generally requires the heirs of a deceased person (or the deceased person’s executor or administrator) to file a notice of death with the BIR within 2 months after the decedent’s death. The notice is deemed necessary to assure the collection of the estate tax by the Government. (see The National Internal Revenue Code Annotated [Vol. I], p. 607 [2003].)

Lexcogitate

X died on January 1, 2009. His heirs filed the notice of death with the BIR on March 2, 2009. Did the heirs filed the notice of death on time? (see The National Internal Revenue Code Annotated [Vol. I], p. 607 [2003].)

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