BIR told: Send P203-B Marcos tax bill before Dec. 2 deadline

MANILA, Philippines — The Bureau of Internal Revenue (BIR) should send a new demand letter to Marcos heirs before Dec. 2 this year to ask them to pay their estate taxes liability worth P203 billion, lest the allowable collection period for the taxman expires which would result in loss of public revenue, a political coalition said on Friday.

1Sambayan urged newly appointed BIR Commissioner Rolando Ligon Jr. to issue and ensure the proper service and receipt of the demand letter on the Marcos heirs before the applicable prescription period expires.

The BIR’s last written demand was issued on December 2, 2021.

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READ: BIR confirms sending written demand to Marcos family on P203 billion tax liabilities

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According to the group, the BIR has Dec. 2, 2026 to renew this, in line with the Tax Code which states that the government is subject to rules on the prescription period of tax collection, including the requirement that collection efforts be undertaken within the applicable period.

“That claim faces a critical deadline,” said 1Sambayan in a statement.

“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 continued. “December 2, 2026 is therefore a date the Filipino people cannot afford to ignore.”

In 1991, the BIR assessed the Marcos estate tax at P23.29 billion, with the Supreme Court subsequently affirming the assessment, and, in 1999, the high court judgment became final and executory. 

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The liability of the late dictator’s heirs had grown to approximately P203 billion as of Dec. 2021.

The coalition said they are “mindful” that Ligon is appointed by President Ferdinand Marcos Jr., who is an heir and co-administrator of the Marcos estate himself.

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“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,” the coalition said. “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.” /jpv