My father-in-law died in 1999, as such my mother-in-law filed an extrajudicial settlement and CAR was completed in 2001.
The CAR covered 2 properties named after my father-in-law (P1 & P2). New TCT & Tax dec was already obtained from this process.
However my mother-in-law failed to include 1 property (P3)which was at that time in her name with "married to fa-in-law."
We made to assume that she did not include P3 believing that it was already hers.
This surfaced when mother-in-law died in 2009 and we're to file the CAR of her properties.
However, P2 was sold in 2002 with completed CAR (capital gains tax paid).
Hence we're now just filing P1 and P3 but BIR examiner insist we pay all taxes due from 1999 for all 3 properties.
P2 has been taxed. We believe it shouldn't not be included anymore.
Otherwise, can we still apply for amnesty of interests from 1999-2005?
Thanks for your reply.