Thread by @mikenavallo

FINAL AND EXECUTORY.

In the face of claims by the Marcos camp that the P203-B estate tax due is still being litigated in court, a Supreme Court document shows the June 5, 1997 SC ruling became final and executory on March 9, 1999.

In 1997, SC denied Ferdinand "Bongbong" Marcos, Jr.'s bid to challenge BIR assessment of P23B in estate taxes and its levy of Marcos properties. SC noted Marcos failed to file an admin protest within 30 days from service of the tax assessments.
READ: lawphil.net/judjuris/juri1…

The issue of the pendency of court cases as an excuse for non-payment of estate taxes now being raised by Marcos' team has been raised and settled in the 1997 SC ruling. SC called it a "last ditch effort" to assail the tax assessment which already became "final and unappealable."

Being final and unappealable, 1997 SC ruling on Marcos estate tax may be enforced by BIR.
Comm. Caesar Dulay:
BIR is collecting estate tax and has demanded payment from the Marcos heirs, as confirmed by BIR letter to Mr. Ernesto Ramel of Aksyon Demokratico dated March 14, 2022.

WATCH: Former BIR Commissioner Kim Henares explained on #ANCHeadstart the effect of the finality of the SC ruling on Marcos estate taxes, beginning at the 6th minute.

Also, the Finance secretary himself:

https://twitter.com/ABSCBNNews/status/1509073715396759555

FULL STORY

Marcos estate tax case pending? Ruling 'final, executory,' SC document shows

news.abs-cbn.com/news/03/30/22/…