‘Government has only until December 2 to collect Marcoses’ estate tax’

MANILA, Philippines — The 1Sambayan coalition has called on newly appointed Bureau of Internal Revenue (BIR) Commissioner Rolando Ligon Jr. to take immediate steps to ensure collection of the Marcos family’s unpaid estate.

In a statement, the group said the government faces a “critical deadline” on Dec. 2, as it marks five years since the BIR issued its nd on the Marcos heirs in 2021.

Ligon was urged by 1Sambayan to act promptly and if legally required, issue and ensure the proper service and receipt of the necessary demand on the Marcos heirs before the applicable prescription period expires.

“This is not a matter of political preference. It is a matter of enforcing a final and executory judgment and protecting government revenues that belong to the Filipino people,” it said.

The estate was assessed at P23 billion in taxes in 1991, with the Supreme Court subsequently affirming the assessment.

The ruling became final and executory in 1999. With accumulated interest and penalties, the liability has grown to approximately P203 billion as of December 2021.

“This is not merely a private family obligation. It is a public claim – money legally due (to) the Filipino people,” 1Sambayan said.

The group explained that the government is subject to rules on the prescription of tax collection, including the requirement that collection efforts be undertaken within the applicable period, under the Tax Code.

If the government’s right to collect is indeed to be preserved by a renewed written demand, that demand must be made within the prescribed period, it said.

The group said the government has a responsibility to pursue the lawful collection of tax liabilities that have been judicially affirmed with finality.

“Failure to take the necessary steps within the period prescribed by law could result in the loss of public revenue and raise serious questions of accountability,” 1Sambayan said.

The group noted that Ligon serves under the President who is himself an heir and co-administrator of the Marcos estate.

“That circumstance makes the BIR’s actions all the more important – not because the Commissioner should be presumed to be conflicted, but because public confidence requires that the law be seen to operate equally, regardless of the identity or political power of the taxpayer,” 1Sambayan said.