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G.R. No. L-31364 March 30, 1979 MISAEL P. VERA, et al vs. H N. ! SE ". "ERNAN#E$, !%&'e o( the )o%rt o( "*r+t I,+ta,ce a,& "RAN)IS A. - NG .

, A&/*,*+trator o( the E+tate o( the late L0IS #. - NG . "act+ o( the )a+e1 • On June 3, 1969 a Motion for Allowance of Claim and for Payment of Ta es was filed a!ainst t"e estate of t"e late #uis Ton!oy. T"e claim re$resents t"e inde%tedness to t"e &overnment of t"e late #uis '. Ton!oy for deficiency income ta es in t"e total sum of P3,()*.+,. T"e Administrator o$$osed t"e motion solely on t"e !round t"at t"e claim was %arred under -ection ), .ule +6 of t"e .ules of Court w"ic" $rovides/
All claims for money against the decedent, arising from contracts, express or implied, whether the same be due, not due, or contingent, all claims for funeral expenses and expenses for the last sickness of the decedent, and judgment for money against the decedent, must be filed within the time limited in the notice; otherwise they are barred forever xxx”

.elyin! on -ecs. ( and ) of .ule +6, t"e res$ondent Jud!e dismissed t"e motion for allowance of claim filed %y "erein $etitioner. A motion for reconsideration was filed, %ut t"e same was denied. 0ence, t"is a$$eal.

I++%e1 1"et"er or not t"e lower court erred in "oldin! t"at t"e claim for ta es %y t"e !overnment a!ainst t"e estate of #uis '. Ton!oy was already %arred %y -ections ( and ), .ule +6 of t"e .ules of Court. Hel&1 As to Section 5, Rule 86 T"e afore2uoted $rovisions s"ows that *t /a2e+ ,o /e,t*o, o( cla*/+ (or /o,etar3 o4l*'at*o, o( the &ece&e,t create& 43 la5, +%ch a+ ta6e+ 5h*ch *+ e,t*rel3 o( &*((ere,t character (ro/ the cla*/+ e67re++l3 e,%/erate& there*,. 3nder t"e familiar rule of statutory construction of expressio unius est exclusio alterius, t"e mention of one t"in! im$lies t"e e clusion of anot"er t"in! not mentioned. As to Section 2, Rule 86
Section 2 !ime within which claims shall be filed " #n the notice provided in the preceding section, the court shall state the time for the filing of claims against the estate, which shall not be more than twelve $%2& nor less than six $'& months after the date of the first publication of the notice (owever, at any time before an order of distribution is entered, on application of a creditor who has failed to file his claim within the time previously limited the court may, for cause shown and on such terms as are e)uitable, allow such claim to be flied within a time not exceeding one $%& month

4n t"e instant case, $etitioners filed t"e Motion for Allowance of Claim and for an Order of Payment of Ta es %efore an order of t"e distri%ution is entered. T"e same s"ould "ave %een !ranted %y t"e res$ondent court, in t"e a%sence of any valid !round es$ecially considerin! t"at it a claim for ta es w"ic" in effect re$resents a claim of t"e $eo$le at lar!e. Principle
T"e assessment, collection and recovery of ta es, as well as t"e matter of $rescri$tion t"ereof are !overned %y t"e $rovisions of t"e 5ational 4nternal revenue Code, $articularly -ections 331 and 33( t"ereof, and not %y ot"er $rovisions of law. Payment of income ta s"all %e a lien in favor of t"e &overnment of t"e P"ili$$ines from t"e time t"e assessment was made %y t"e Commissioner of 4nternal .evenue until $aid. 6y virtue of suc" lien, t"e $ro$erty of t"e estate already in t"e "ands of an "eir or transferee may %e su%7ect to t"e $ayment of t"e ta due t"e estate. T"e reason for t"e more li%eral treatment of claims for ta es a!ainst a decedent8s estate in t"e form of e ce$tion from t"e a$$lication of t"e statute of non9claims, is not "ard to find. Ta es are t"e life%lood of t"e &overnment and t"eir $rom$t and certain availa%ility are im$erious need.