Hannalou G.

Calderon 06/28/2022
BS Pharmacy II

Modyul 1: Introduksyon: Filipino Bilang Wikang Pambansa, Wika ng Bayan, at Wika ng Pananaliksik na
Nakaugat sa Pangangailang ng Sambayanan
Yunit 2: Ang Wikang Filipino at ang Banta ng Globalisyasyon

Pambungad na Gawain
Isulat ang epekto ng globalisasyon sa pamamagitan ng isang akronim.

G – lobalisasyon ay gabay tungo sa maunlad, mapayapa, at magkakaisang bansa.

L – ayunin nitong maging patay ang kakayahan ng bawat bansa na kamtin ang kani-kanilang mithiin.
O – rganisado at magandang pamamahala sa institusyong pang-kalusugan, pang-ekonomiya, pang-
edukasyon, pampolitika, at panrelihiyon.
B – agkus, hindi kontrolado kahit ninuman ang kaisipan ng namamahala.
A – asenso ang mga asensado at maghihirap ang mga mahihirap.
L – ingid sa ating kaalaman, sila’y kunwaring tumutulong ngunit mas pinapababa pa ang iba.
I – nteresado lamang sila sa pakikipagkalakalan na siyang mas kinakahina ng iilang mahihinang bansa.
S – inasakay din ng globalisasyon ang orihinal na kultura at tradisyon ng mga mamamayan.
A – ng panlaban sa ganitong ‘di kaasam-asam na resulta ng globalisasyon ay ang pagmamahal,
pagpapahalaga, at pagrerespeto sa sariling bansa.
S – ubukan nating ipaunlad ang ating sariling bansa, tangkilikin ang sariling atin, at ‘wag magpaalipin.
Y – aon ma’y nangangailangan ng mataas na panahon subalit ang pag-unlad ay poposibleng mangyari.
O – o, “ang hindi marunong lumingon sa pinanggalingan ay hindi makakarating sa paroroonan”, kaya
mahalin natin ang sariling atin at bilang tayo ay kasama sa paggoglobisa ng mundo matutu tayong
magpahalaga sa ating kakaibang paniniwala, kultura at wika.
N – ananawagan sa administrasyon na iwasto ang proseso ng globalisasyon upang makamit natin ang
ating matagal ng minimithing pag-unlad at pagkakaisa. Nag-umpisa noon pa at patuloy na nagbibigay ng
pag-asa. Globalisasyong pangarap tungo sa magandang hinaharap.
Mga Pagsasanay
Task 1.2.1
Pagsusulit:
1. Batay sa nabasang sanaysay, magbigay ng limang magandang naidudulot ng globalisasyon sa isang
bansa?
(1) Pantay ang kakayahan ng bawat bansa na kamtin ang kaunlaran.
(2) Paglaganap at pagtibay ng demokrasya.
(3) Paggalang at pagsasanggalang sa karapatang pantao ng mahihina at walang kapangyarihan.
(4) Pagtutulungan ng lahat ng bansa upang panatilihing malinis at ligtas ang ating kapaligiran.
(5) Mapayapang mundo.
2. Pumili mula sa nabasang teksto ng dalawang negatibong epekto ng globalisasyon at ipaliwanag ang
iyong sagot.
(1) Ang mga kabataan ay ipinapain sa kulturang nagpapalabo sa mga tradisyong kanilang
kinagisnan.

Isa sa epekto ng globalisasyon ay pagpapalaganap ng impormasyon gamit ang media. Ang

media ang siyang medyum ng komunikasyon, entertainment, at kaalaman. Sa media natin
makikita ang mga impormasyong pandaigidigan kung saan nakabahagi roon ang pamumuhay,
kultura, produkto, serbisyo, at pananalita ng mga tao saang panig man ng mundo. Hindi rin
natin maitatanggi ang pagkalolong ng mga kabataan sa naturang advancement ng teknolohiya.
Kung kaya’t isa sa negatibong epekto ng globalisasyon ang paglabo ng mga tradisyong
nakagisnan ng mga kabataan, halimbawa na lamang ang sariling wika sa Pilipinas. Maraming
kabataan ang nagiging interesado sa Kdrama dahil na rin sa pagiging sikat nito at mas
nagaganahan silang matutu sa lengguawahe ng mga Koreano. Ibig sabihin, nababale ang
atensyon ng mga kabataan na imbis sa Filipino Language sila magtuon ng pansin, nauuna pa
nila ang ibang lengguwahe ng ibang bansa. Isa rin sa paglabo ng kinagisnang tradisyun ay ang
sa pananamit at pag-uugali. Ang mga kabataan sa ngayon ay naiimpluwensyahan sa pananamit
ng Western Countries na matatawag na “revealing clothes”. Sa isang salita, unti-unti nang
nawawala ang pag-uugaling malumay at pagiging “Dalagang Pilipina”.

(2) Pananalakay ng mga kapitalistang bansa ng Kanluran na naghahanap ng pamilihan para sa

kanilang kalabisang produkto.

Kilala ang mga kapitalistang bansa bilang mayayamang bansa. Ang paghahanap ng pamilihan
nang mga ito sa ibang bansa kabilang ang mga mahihinang bansa ay isa sa maituturing
negatibong epekto ng globalisasyon. Ang pagkakalakal ng mga mayayamang bansa sa
mahihinang bansa ay may malaking ambag sa kanilang kaunlaran ‘pagkat sa maliit na halaga
may maraming produkto na silang makakalakal, samantala kapag ang mahihinang bansa ang
mangangalakal sa mayayamang bansa, sila pa ang mahihirapan dahil sa laki ng gastos bunga
sa malalaking halaga ng mga produkto nito. Kaya sa kalakalanan, masasabing aasenso ang mga
asensado at maghihirap ang mga mahihirap.
 3. Sa iyong palagay, sang-ayon o tutol ba ang awtor sa paglaganap ng globalisasyon dito sa Pilipinas.
Bigyang katwiran ang iyong sagot.

Base sa aking pagkakaintindi, ang awtor ay sang-ayon sa paglaganap ng globalisasyon dito sa

Pilipinas. Sa konteksto, nakapaloob ang iilang mga positibo at negatibong epekto ng globalisasyon.
Napahayag din ng awtor ang globalisasyon sa kasaysayan at binigyang diin niya na “hindi dapat
magbunga ang globalisasyon ng panibagong pagkakaalipin para sa sambayanan”. Ibig sabihin,
minumungkahi niya ang mga Pilipino para tumayo at handogan ng makabayang pagtangkilik ang
ating wika at kultura dahil ito ang ating magiging lakas na maibabanga natin sa globalisasyon.

Task 1.2.2
Sanaysay: Sagutan ang sumunod tanong ng hindi kumulang sa 100 na salita. Kinakailangang mayroong
introduksyon, katawan, at konklusyon.
Paano naapektuhan ng globalisasyon ang paggamit ng wikang pambansa sa henerasyon ngayon?

Hindi natin maikakaila ang pang-malawakang presensya ng media lalong-lalo na noong nagkapandemya.
Halos lahat ng mga estudyante, negosyante at mga mamamayan ay gumagamit nito. May malaking ambag
ang media sa pagpapalaganap ng globalisasyon at dahil ang media ang medyum ng impormasyon ng buong
mundo, maaasahang may epekto ito sa pamumuhay nang kahit sinuman. Kaya sa sanaysay na ito, bibigyang
diin natin kung paano nga ba naapektuhan ng globalisasyon ang paggamit ng wikang Pambansa sa
henerasyon natin ngayon.
Isa sa resulta ng globalisasyon ang pagpapalitan ng impormasyon sa buong mundo. Impormasyong
makakapabago ng pananaw at/o makakaimpluwensya sa pamumuhay ng mga tao. Maihahalintulad natin
ang ganitong epekto ng globalisasyon sa paggamit ng wikang Pambansa. Halimbawa, ang mga kabataan
ngayon ay tutuk sa pag-aaral ng iba’t ibang lengguwahe gaya ng English, Korean, Japanese, Chinese, Thai,
Russian, atbp at hindi natin maitatangi na ang bawat tao ay may sariling kalayaan sa kung ano ang gusto
nilang tahaking kaalaman o landas. Subalit sa ganitong pananaw, mas nababale ang atensyon ng mga
kabataan na imbis na sa sariling wika o sa wikang Pambansa sila nakatuon, mas nabibigyan nila ng panahon
na mag-aral ng ibang wika.
Ang ganitong epekto ng globalisasyon ang nagpapahina sa isang bansa. Pupwedeng mag-aral ng ibang
lengguwahe ngunit ‘wag na ‘wag nating kalimutan ang wika na ating nakagisnan, ang wika sa
pagkakakilanlan. Mahalin at payabungin ang wikang ating pinagmulan.
Modyul 2: Mga Batayang Kasanayan sa Pananaliksik
Yunit 1: Mga Batayang Kasanayan sa Pananaliksik

Pambungad na Gawain
SHARE IT!

Bilugan ang larawan na nagpapakita kung ano ang unang-una mong pinagkukunan ng impormasyon?
Magbigay ng tatlo (3) hanggang limang (5) pangungusap upang suportahan ang napili.

Ang internet ang pinagkukunan ko ng mga impormasyon sa kadahilanang ito ang mas convenient para sa
akin. Sa internet ko makikita, mababasa, mapapanuod ang mga impormasyong nais kong malaman. Ang
gagawin lamang ay isesearch ang isyu o paksa at lalabas na ang mga datos at katotohanan tungkol dito.

Mga Pagsasanay
Task 2.1.1
Critical Analysis
1. Pumili ng isang napapanahong isyu at kumuha ng impormasyon mula sa limang iba’t ibang uri ng
batis. (Ilagay ang pinagkukunan ng impormasyon)
2. Basahin at ibuod ang mga impromasyong nakuha at iugnay-ugnay ito.
3. Pagkatapos ay isulat ang iyong sariling pagsusuri sa mga isyu batay sa mga impormasyong
nakuha.
 Kritikal na Pagsusuri Tungkol sa Marcos Estate Taxes
(Paalala: Ang nilalaman ng pagsusuring ito ay limitado lamang, dahil ang impormasyong nababasa ay hanggang Hunyo 28, 2022 lamang.)

I. Introduskyon
Tatlumpu't anim na taon na matapos lumipad si Ferdinand Marcos Sr. at ang kanyang pamilya
sa gitna ng popular revolution na siyang nagtapos sa kanyang kapangyarihang mamuno sa
bansang Pilipinas. Ang kanyang anak at pangalan ay babalik sa Malacañang, isang Chief
Executive na inihalal ng mahigit 31 milyong Pilipino. Ang 64-na-taong-gulang na si Ferdinand
"Bongbong" Marcos Jr. ay manunumpa bilang ika-17 Pangulo ng Pilipinas.

Bago inihalal bilang pinakamataas na opisyal ng bansa, si Marcos ay naglingkod bilang senador
mula 2010 hanggang 2016, bilang 2nd District Representative ng Ilocos Norte mula 1992
hanggang 1995 at 2007 hanggang 2010, gobernador ng Ilocos Norte mula 1983 hanggang 1986
at 1998 hanggang 2007, at vice gobernador ng lalawigan mula 1981 hanggang 1983. Tumakbo
rin si Marcos sa 2016 vice presidential race ngunit nanalo si Leni Robredo. Nag-file siya ng
election protest ngunit ito ay binasura ng Kataas-taasang Hukuman dahil sa kakulangan ng
merit. Ikinasal siya sa Attorney Louise "Liza" Araneta-Marcos at may tatlo silang anak na
lalaki: Ferdinand Alexander III ("Sandro"), isang neophyte lawmaker; Joseph Simon; at
William Vincent.

II. Buod
Ang Incoming BIR Chief Lilia Guillermo ay nakiusap kay President-elect Ferdinand R. Marcos
Jr. na maging role model o huwaran ng huwaran sa pagbabayad ng taxes. Bago tinanggap ni
Guillermo ang nominasyon, tinanong niya kay Finance Secretary Benjamin Diokno ang
patungkol sa ‘pending tax issue’ at ang payo niya ay “leave it to the court”. Ang BIR ay
nagsagawa ng utos upang makolekta ang halaga ng tax debt na mula P9 bilyon pesos, naging
P23 bilyon pesos at dahil sa parusa at interes, ito ngayon ‘yong sinasabi nilang P203 bilyon,
kung ang halagang iyon ay ‘final and executory’. Napag-alaman ding naging ‘final’ na ito
noong 1999 ayon sa dokumento ng Sumpreme Court.

Sinubukan ng Outcoming Tax Chief na kumulekto ng liabilities at naipadala ang

kahulihulihang written demand sa Marcos heirs noong Disyembre. Ngunit pahiwatig ni Senator
Imee Marcos na wala raw silang nataggap nikahit anong mensahe galing sa BIR. At noong
Marso 30 rin ay sabi ng Department of Finance na ang BIR ay nagpapatuloy sa pagdemand
nang settlement ukol dito. Sa 18th Congress, nagsampa ng resolusyon si Senator Aquilino
“Koko” Pimentel III sa pananawagang ang BIR di-umano ay bigo sa pagkolekta sa multibillion
estate tax dues ng mga Marcos. Ang isyung ito ay muling nabuksan noong Abril lamang kung
kailan naganap ang 2022 National and Local Elections Campaign. Kung kaya sabi ni Guillermo
na kinakailangang linawin muna at alamin kung ang amount due ba talaga ay p203 bilyong
pesos at kung kinakailangan kolektahin ay sasabihin niya kay Marcos na maging ‘role model’
sa pagbayad nito. Pahiwatig din ni Pimentel na ang imbestigasyong ito ay importante para
maipakita ng gobyerno sa mga tao kung papaano sumunod sa batas at kung papaano bigyang
aksyon ang mga estate taxes, “small estates up to very large estates ay covered ng batas ‘yan”.
Ayon din kay Guillermo na umaasa siyang makikita niya ang mga dokumento na galing sa
Supreme Court sa Lunes sa susunod na linggo kasabay sa inaasahang turnover sa pamumuno
 ng BIR sa araw na iyon. At sabi rin niya na ang halagang iyon ay malaking tulong sa BIR’s
collections. Samakatuwid, ang estates ang magbabayad ng taxes due at hindi si Marcos mismo.
Kinakailangang maconvert ang mga properties na’yon para maging pera at ‘yon ang idadagdag
sa agency’s tax collections. Ang mga properties na ito ay nasa ilalim ng paglilitis bilang ito
naman ang ‘subject of the tax case’. Ang mga properties na ito ay nasa pangangalaga ng
Incoming Executive Secretary Attorney Vic Rodriguez, na siya nagsabi sa publiko na
ipatutupad at susundin ni Marcos ang mga batas ng Pilipinas ukol sa isyung ito.

Sa kabila sa mga isyung pinaratang kay Marcos, handa namang tumulong sina Senator Juan
Miguel F. Zubiri at Incoming Finance Secretary Benjamin Diokno. Ayon kay Zubiri, “Let us
move on. That is an election issue, and the election is over” at ayon kay Diokno, “Unfair”,
sinasabi niyang ito ay 'hindi makatarungang' upang ilagay ang pasanin kay Bongbong Marcos
tungkol sa estate tax ng mga tagapagmana ng huling diktador Ferdinand Marcos. Tinatapakan
man si Marcos ng mga kritiko at dating opisyal ng pamahalaan, pero walang makakapigil sa
kaniyang pagmamahal at planong pagkakaisa at pag-unlad ng bansa.

III. Analisis
Batay sa aking pagkakaintindi, ang pagsisiwalat sa isyung estate tax ng pamilyang Marcos ay
ginawa lamang sandata ng ibang opisyal para sa halalalan 2022. At dahil sa ngayong nabuksan
itong muli, nag-aantay lamang ang mamamayang Pilipino sa mga poposibleng mangyari.
Manunumpa na si Ferdinand "Bongbong" Marcos Jr. bilang ika-17 Pangulo ng Pilipinas at
maraming Pilipino ang sabik nang mamulat at makaranas sa magandang bansa sa
administrasyong Marcos. Ngayon, mas kailangan natin ng lider na siyang tatayo, lalaban,
magmamahal sa bansa at mamamayan. Sang-ayon ako sa sinabi ni Incoming Finance Secretary
Benjamin Diokno na “unfair”, kasi sa aking paniniwala, mula sa Bibliya hinggil sa kabiboan
ng kanyang ama na siyang naging ama rin ng bansa at ng mga Pilipino ay ito, “The soul who
sins shall die. The son shall not bear the guilt of the father, nor the father bear the guilt of the
son.” Ibig sabihin kusang namamatay ang pagkakasala, mayroong pagpapatawad at sa
pagpapatawad nalilimot natin ang sala. Kung kaya hindi dapat magpasan ng burden o guilt ang
isang tao dahil sa nagdaang pangyayari. “The righteousness of the righteous shall be upon
himself, and the wickedness of the wicked shall be upon himself” (Eze. 18:2, 20).
IV. Konklusyon
May iba-ibang pamamaraan ang mga tao sa paglutas nang kani-kanilang problema. May ibang
lalayo at may ibang lalaban hanggang dulo. Ngunit huwag nating kalimutan na anumang
desisyon ang ating tatahakin, pinag-iisipan natin ‘yan nang maayus at naiisip natin ang mga
posibleng epekto nito. Maraming solusyon sa problema ngunit minsan mapapapili ka nalang at
doon ‘yon sa kung saang may mas kakaunting negatibong epekto. Ang paglipad ng pamilyang
Marcos noon ay isang historical issue pero kapag nalaman natin ang buong istorya at ang mga
hidden facts, hinding-hindi natin makukuwesyon ang landas na tinahak ng ating mahal na
Ferdinand Marcos Sr.
 V. Mga Pinagkunan ng Datos

1. New Philippines tax chief says she'll collect Marcos estate tax, estimated over US$3bil | The Star
MANILA (Bloomberg): The Philippines’ incoming tax agency chief said she will collect the estate tax due
from the family of President-elect Ferdinand Marcos Jr, taking on an issue that has hounded the next leader.
The Bureau of Internal Revenue will carry out its mandate to collect, if the amount is "final and executory,”
tax chief-designate Lilia Guillermo said in an interview with ABS-CBN News Channel Wednesday (June
22).
Guillermo, who was appointed by Marcos to serve in his incoming administration, said there is no doubt
that the agency will collect the controversial tax liability. However, she needs to see the documents first,
and find out for certain if the amount due is indeed 200 billion pesos.
The Marcos estate taxes were previously assessed at 23 billion pesos (US$422 million), but the liability has
since ballooned to over 200 billion pesos ($3.7 billion) due to penalties and taxes, Rappler reported in
March.
Marcos’s camp said during his presidential campaign that the issue "is still pending in court” and that the
fair tax base for computing the liability arising from the late dictator’s estate can’t be ascertained. A
Supreme Court document however showed the estate tax ruling became final in 1999, ABS-CBN reported.
Guillermo, a central bank assistant governor who previously served in the internal revenue bureau for 30
years, was nominated to head the tax agency on the recommendation of incoming Finance Secretary and
outgoing central bank chief Benjamin Diokno. Before accepting the nomination, she asked Diokno about
the pending tax issue and his advice was to "leave it to the court,” she said.
Guillermo will assume her post on June 30. "Can you be a role model? The Marcoses paid their taxes
because they complied with the law. It came from the Supreme Court and its final and executory. That’s
what I would tell him. But I should have the correct data,” she said of the incoming president.
Past tax chiefs have tried to collect the liabilities, with the latest written demand sent to the Marcos heirs in
December.
Marcos’s incoming government is facing the challenge of raising revenues to pay debt that ballooned to a
record during the pandemic. The tax agency will prioritize digitalization to boost collection, Guillermo said.

2. Koko to pursue Senate probe on BIR inaction on unpaid Marcos estate taxes (gmanetwork.com)
Senator Aquilino “Koko” Pimentel III on Thursday said he would still pursue a Senate investigation against
the Bureau of Internal Revenue’s (BIR) alleged inaction on the billions worth of unsettled estate taxes of
the Marcos family.
“Yes, I would have to refile that because actually that is really directed to the BIR, for the BIR to explain,”
Pimentel said in a CNN interview when asked if he will still seek an investigation on the circumstances that
led to the non-payment of the estate taxes of the family of the late dictator Ferdinand Marcos Sr.
“Tandaan natin (we should remember) that there are still people dying, death will continue to be with us.
So therefore, estate [taxes] would have to be settled. The BIR should explain why such a large estate has
not been pressured to settle. So how about the smaller ones, the medium size estates? So the BIR should
give us a very clear policy guideline on what to do in the settlement of estates,” he explained.
Pimentel maintained that the investigation is sought to find out if there are “weaknesses” in the National
Internal Revenue Code that governs the payment of estate taxes.
“The question is: Can the BIR execute their findings if the amount has been determined by the BIR and the
heirs claim that they have no resources to pay or we do not want to pay? What is the next step that the BIR
could take?” he said.
Under the law, Pimentel said that registration of estates cannot be transferred to the heirs if the BIR did not
give a clearance that the estate taxes have already been paid.
“Is that what happened here? Was there a stalemate? Were the properties under the name of Ferdinand
Marcos Sr. still in the name of the decedent? Did the heirs find a way to transfer the registration to them?
So we will have to ask one of these questions,” he added.
For Pimentel, this investigation is important so that the government could inform its people about the laws
and the regulations that cover the settlement of the estate taxes.
“We need to tell the people to follow the law and settle your estates properly, small estates up to very large
estates, covered po ng batas ‘yan… Ang hearing na 'yon (that hearing), if it will help the people understand
the estate tax system ng bansa, then marami na po tayong natulungan (we have helped a lot of people),” he
pointed out.
In the 18th Congress, Pimentel filed a resolution calling for a Senate inquiry into the Bureau of Internal
Revenue's (BIR's) alleged "failure" to collect the multi-billion estate tax dues of the Marcos family.
This, however, was filed only in April when the 18th Congress was on break for the 2022 national and local
elections campaign.
Earlier, the BIR said it had sent a written demand to the Marcoses regarding their tax liabilities amounting
to P203.819 billion last year.
On March 30, the Department of Finance said the BIR continued to demand that the Marcos family settle
their estate tax debt.
However, Senator Imee Marcos claimed that her family had not received any communication from the BIR.
Documents from the Supreme Court showed that the assessment of multi-billion estate taxes already
became final and executory in 1999 (HANA BORDEY, GMA News).

3. Incoming BIR chief to ask Marcos to be 'role model' in paying taxes | GMA News Online
(gmanetwork.com)
"Puwede ho ba maging role model kayo?"
(Can you be a role model?)
Incoming Bureau of Internal Revenue (BIR) chief Lilia Guillermo said Wednesday that she would request
this to President-elect Ferdinand "Bongbong" Marcos Jr. in connection with the more than P203-billion tax
liabilities of the Marcos family.
In a television interview, Guillermo was asked about the issue, and in response, she said she has to check
first the documents about the tax liabilities. If there is a need to collect tax, she said she would tell Marcos
to be a "role model" in paying taxes.
(As what I've said, I need to know details, I would just tell him that if ever BIR has to collect the taxes, it's
not him who will pay for the amount but the estate.)
"'Puwede ho ba maging role model kayo?' 'Yun ang magiging ano eh. The Marcoses will now pay their
taxes because nag-comply sa batas. It came from the Supreme Court, it's final and executory so, 'yun lang
naman ang sasabihin ko sa kanya pero I should have the correct data," she added.
(Can you be a role model? The Marcoses will now pay their taxes because they comply with the law. It
came from the Supreme Court, it's final and executory so that's what I will tell him but I need to have correct
data first.)
According to Guillermo, she and Marcos did not discuss yet the matter. Marcos had named Guillermo,
currently the assistant governor of the Bangko Sentral ng Pilipinas, to be the BIR chief under his
administration.
"Walang ganoong pag-aalinlangan because I met the President himself. Wala siyang sinabi tungkol doon,"
Guillermo said.
(He has not said anything about it.)
Guillermo said she is hoping that she will be able to see the documents on Monday next week as there will
be an expected turnover from the outgoing BIR leadership on that day.
If ever, Guillermo said the amount would really help in the BIR's collections.
"We have to convert those properties to cash para madagdag sa tax collections ng BIR. Give me the time
to go over the documents. How much are we talking about? Hindi ko alam kung talagang P200 billion ‘yan,
and maybe if that’s really the amount, imagine it will help really in the collections of BIR,” she explained.
(We have to convert those properties to cash and add it to the agency's tax collections. Give me the time to
go over the documents, how much are we talking about? I don't know if it's really P200 billion and maybe
if that's really the amount, it will help really in the collections of BIR.)
Earlier, she guaranteed that the tax collection agency would comply with the court decisions on the alleged
unsettled tax liabilities of the Marcos family.
GMA News Online has reached out to the Marcos camp for comment but it has yet to reply as of posting
time.
A Supreme Court document showed that the ruling to affirm the Court of Appeals decision on the Marcos
estate tax in 1994 was final and executory and that the deficiency income was unappealable.
The BIR sent a demand letter to the Marcoses last year regarding their tax deficiencies. The Department of
Finance said the BIR continues to demand the settlement of the estate tax debt of the Marcos family.
Incoming Executive Secretary Attorney Vic Rodriguez had maintained that the properties, which were the
subject of the tax case, were still under litigation.
Rodriguez also assured the public that Marcos, as the incoming president, would implement and follow
Philippine laws in relation to the issue.
"Actually, sabi ko nga, I need to know details, I need to know... Alam mo ang sasabihin ko lang naman sa
kanya kung saka-sakaling I have to collect or BIR has to collect, sabihin ko sa kanya this amount, hindi
naman po talaga kayo ang magbabayad, it's the estate," Guillermo told ANC. - KG, GMA News
 4. Move on from Marcos estate tax issue, Pinoys told - BusinessWorld Online (bworldonline.com)
THE MARCOS family’s billions of pesos worth of unpaid estate tax is an election issue that Filipinos
should move on from, according to a senator who is poised to lead the upper chamber.
“Let us move on,” Senator Juan Miguel F. Zubiri told the ABS-CBN Teleradyo on Thursday. “That is an
election issue, and the election is over.”
The lawmaker, who was part of President-elect Ferdinand R. Marcos, Jr.’s senatorial slate in the election
last month, earlier said Mr. Marcos had asked Congress to help him fight corruption.
He urged lawmakers to pass laws that would plug leakages and deter other anomalies in revenue-generating
agencies such as the Internal Revenue and Customs bureaus.
In March, the Bureau of Internal Revenue said it sent in December a written demand to the Marcos family
to settle their tax liabilities that have ballooned to more than P200 billion due to interests.
The Finance department earlier said the estate tax would be an additional source of state revenue amid
surging global oil prices. Mr. Marcos has evaded questions from the media about the issue.
Critics and former government officials have urged the government to charge the Marcos family in court
for failing to pay the estate tax. - Kyle Aristophere T. Atienza

5. Incoming Finance Sec. Diokno says ‘unfair’ to put Marcos estate tax burden on him │ GMA News
Online (gmanetwork.com)
Incoming Finance Secretary Benjamin Diokno on Monday said it is ‘unfair’ to put the burden on him
regarding the estate tax of the heirs of the late dictator Ferdinand Marcos, noting that it will be up to the
courts to decide.
According to Diokno, outgoing Bangko Sentral ng Pilipinas (BSP) governor, the estate taxes of the Marcos
heirs should have already been collected years ago, if it is collectible.
“I think... kailan ba ‘yon, 40 years ago na ‘yan or 35 years in the ano… I think it’s unfair to put the burden
on me,” he said in an ambush interview with GMA News' Jonathan Andal.
“Dapat nakolekta na ‘yun kung that is collectible, so we’ll leave it to the courts to decide on that,” he
continued.
(I think... when was that, 40 years ago or 35 years. I think it's unfair to put the burden on me. That should
have already been collected if that is collectible, so we'll leave it to the courts to decide.)
Diokno is set to cut short his term as BSP governor — set to end in 2023 — to serve as the Finance secretary
of President-elect Ferdinand “Bongbong” Marcos Jr.
The outgoing officials of the Department of Finance (DOF) and Bureau of Internal Revenue (BIR) have
earlier maintained that they are keen on collecting all taxes, in response to reports claiming that the Marcos
heirs could not be compelled to pay an estimated P203 billion in estate taxes.
Finance Secretary Carlos Dominguez III in March said the BIR continues to demand the Marcos family to
settle their estate tax debt, and the agency also said it sent a written demand for the family to pay their
obligations.
According to the BIR, estate tax is on the right of the deceased to transmit estate to lawful heirs and
beneficiaries at the time of death and on certain transfers equivalent to testamentary disposition.
“It is not a tax on property. It is a tax imposed on the privilege of transmitting property upon the death of
the owner," it said on its official website.
"The estate tax is based on the laws in force at the time of death notwithstanding the postponement of the
actual possession or enjoyment of the estate by the beneficiary,” it added.
Marcos and his family fled to Hawaii amid the EDSA Revolution in 1986, bringing with them 22 crates of
cash valued at $717 million; 300 crates of assorted jewelry with undetermined value; $4-million worth of
unset previous gems; and $7.7 million worth of jewelry, among others.
A Supreme Court document showed that its ruling to affirm the Court of Appeals decision on the Marcos
estate tax in 1994 were final and executory, and the deficiency income were unappealable.
Court records show that the estate taxes were set at P23 billion in 1991, and have since reportedly grown
to P203.819 billion.
“There was the amount of originally I think P9 billion and then it became P23 billion and then now because
of penalties and interest, it’s now, they say, around P203 billion so which amount is going to be settled is
in discussions now with BIR,” Dominguez explained earlier.
For his part, Marcos claimed that there is “a lot of fake news” involved in the issues regarding his family’s
ill-gotten wealth, and the issues should be left with the lawyers to discuss.
During the campaign period, Atty. Victor Rodriguez, spokesperson for Marcos, also noted that the
ownership of the properties subject to the estate taxes had yet to be settled.
“It’s not a coincidence that rivals of presidential frontrunner Bongbong Marcos are raising this matter in
unison a few weeks before the elections. Sadly, this is all about politics,” he said. - Jon Viktor
Cabuenas/AOL, GMA News