PLACE OF FILING ESTATE TAX RETURNS

Bobbie, do you Yes. You can file The Commissioner

know where can I with the duly may permit any other
file Teddie's return authorized places for you to file
in City Hall? Treasurer the return in
exceptional cases.

You can also file What if I c

with an authorized annot
go to an
y of
agent bank, Revenue those
you
Dictrict Officer, or mentioned?
Collection Officer

Section 90 (D) Place of Filing. - Except in cases where the

Commissioner otherwise permits, the return required under
Subsection (A) shall be filed with an authorized agent bank, or
Revenue District Officer, Collection Officer, 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, with the Office of the Commissioner.