Request for extension, installment, partial disposition (estate tax)

For purposes of these Regulations, the request for extension of time to file the return, extension of time to pay estate tax and payment by installment shall be filed with the Revenue District Officer (RDO) where the estate is required to secure its TIN and file the estate tax return. This request shall be approved by the Commissioner or his duly authorized representative. (Section 9[7], Revenue Regulation No. 12-2018. January 25, 2018)