Isko's camp: BIR confirms demand for Marcos family to settle estate tax liabilities

Mico Abarro, ABS-CBN News

Posted at Mar 16 2022 08:49 PM

MANILA - The Bureau of Internal Revenue has confirmed sending the family of Ferdinand "Bongbong" Marcos, Jr. a written demand to settle their estate tax liabilities, the party of presidential contender Manila Mayor Isko Moreno Domagoso said Wednesday. 

"The BIR did send a written demand to the Marcos heirs on December 2, 2021 regarding their tax liabilities," BIR Commissioner Caesar Dulay said in a letter that the Aksyon Demokratiko party posted on Facebook. 

The letter was a reply to Aksyon Demokratiko chairman Ernest Ramel, who asked the BIR to confirm whether or not it sought to collect an estimated P203 billion in tax liabilities from the Marcoses, the political party said.

The Marcos camp has yet to issue a statement in response to the 
Aksyon Demokratiko's revelation. Domagoso's party had said he will go after the Marcos' alleged tax liabilities if he is elected president.

Aksyon Demokratiko also posted a picture of another letter from the Presidential Commission on Good Government (PCGG), which said the BIR issued the following in 1991. 

  • - Deficiency estate tax assessment against the estate of Ferdinand Marcos in the amount of P23,293,607,638 
  • - Deficiency income tax assessments against Ferdinand and Imelda Marcos in the aggregate amount of P184,159,289.70 for the years 1985 to 1986
  • - Deficiency income tax assessment against Ferdinand Marcos Jr. "in the amount 1982 to 1985 in the aggregate amount of P20,410

These assessments became “final because Mrs. Marcos and the other heirs did not file an administrative protest within 30 days from receipt thereof,” the PCGG letter showed. 

“Hence, in February and May 1993, the BIR Commissioner levied 11 real properties in Tacloban City and which were sold in a public auction on 5 July 1993. As there was no bidder, the lots were awarded to the government,” it added. 

The PCGG said Marcos Jr. filed an appeal to annul and set aside the notices of levy and sale, which was dismissed by the Court of Appeals in 1994 “on the ground that the deficiency tax assessments and estate tax assessments were final and unappealable.” 

The Supreme Court affirmed this decision in 1997, the PCGG said in the letter. 

“The judgement became final and executory,” it said. 
 
The PCGG confirmed there was a "verbal understanding" between the commission and the BIR regarding the Marcos estate taxes.

But it said "it may not be not be accurate to say that the said agreement was to 'determine with accuracy the fair and just tax base to be used in computing estate taxes, if any,'" as claimed by Atty. Vic Rodriguez, the spokesman of Marcos Jr.

“As early as 1993, BIR already executed its final assessment when it levied and sold 11 real properties in Tacloban City, and as early as 1997, the judgement on the tax case had become final and executory,” said the PCGG. 

The letter was signed by PCGG chairperson John Agbayani, and commissioners Raymond Anthony Dilag and Rhoderick Parayno. 

Rodriguez previously said the PCGG and BIR had a deal "to wait for the decision" on the Marcos' estate tax case before any collection enforcement activities were done. This prompted Aksyon Demokratiko to ask the PCGG for clarification.