Professional Documents
Culture Documents
____________
* SECOND DIVISION.
48
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 1/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
49
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 2/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
50
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 3/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 4/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
51
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 5/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
52
“In view of all the foregoing, we rule that the deficiency income
tax assessments and estate tax assessment, are already final and
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 6/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
___________
53
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 7/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
54
____________
55
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 9/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
56
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 10/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
57
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 11/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
the BIR and requesting that they be duly notified of any action
taken by the BIR affecting the interest of their client Ferdinand
‘Bongbong’ Marcos II, as well as the interest of the late president
—copies of the aforesaid notices were served on April 7, 1993 and
on June 10, 1993, upon Mrs. Imelda Marcos, the petitioner, and
their counsel of record, ‘De Borja, Medialdea, Ata, Bello, Guevarra
and Serapio Law Office.’
Notices of sale at public auction were posted on May 26, 1993,
at the lobby of the City Hall of Tacloban City. The public auction
for the sale of the eleven (11) parcels of land took place on July 5,
1993. There being no bidder, the lots were declared forfeited in
favor of the government.
On June 25, 1993, petitioner Ferdinand ‘Bongbong’ Marcos II
filed the instant petition for certiorari and prohibition under Rule
65 of the Rules of Court, with prayer for temporary restraining
order and/or writ of preliminary injunction.”
58
claim before the probate court so that said court may order
the administrator to pay the amount therefor.” This
remedy is allegedly, exclusive, and cannot be effected
through any other means.
Petitioner goes further, submitting that the probate
court is not precluded from denying a request by the
government for the immediate payment of taxes, and
should order the payment of the same only within the
period fixed by the probate court for the payment of all the
debts of the decedent. In this regard, petitioner cites the
case of Collector of Internal Revenue vs. The
Administratrix of the Estate of Echarri (67 Phil. 502),
where it was held that:
_____________
3 Commissioner of Internal Revenue vs. Algue, Inc., et al., G.R. No. L-28896,
February 17, 1988, 158 SCRA 9.
4 G.R. No. L-18994, June 29, 8 SCRA 443.
59
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 13/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
60
adjudication;
6 to determine who are the7 heirs of the
decedent; the recognition of a natural child; the status8 of a
woman claiming to be the legal wife of the decedent; 9 the
legality of disinheritance of an heir by the testator; and
10 to
pass upon the validity of a waiver of hereditary rights.
The pivotal question the court is tasked to resolve refers
to the authority of the Bureau of Internal Revenue to
collect by the summary remedy of levying upon, and sale of
real properties of the decedent, estate tax deficiencies,
without the cognition and authority of the court sitting in
probate over the supposed will of the deceased.
The nature of the process of estate tax collection has
been described as follows:
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 14/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
____________
5 Acebedo vs. Abesamis, G.R. No. 102380, 18 January 1993, 217 SCRA 186.
6 Reyes vs. Ysip, G.R. No. 7516, May 12, 1955, 97 Phil. 11.
7 Gaas vs. Fortich, G.R. No. 3154, Dec. 28, 1929, 54 Phil. 196.
8 Torres vs. Javier, May 24, 1916, 34 Phil. 382.
9 Pecson vs. Mediavillo, G.R. No. 7890, September 29, 1914, 28 Phil. 81.
10 Borromeo-Herrera vs. Borromeo, et al., L-41171, July 23, 1982.
61
12
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 15/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
_______________
62
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 16/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
______________
63
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 17/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 18/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
________________
65
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 19/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
____________
67
______________
18 Gutierrez vs. Villegas, G.R. No. L-17117, July 31, 1963, 8 SCRA 527.
19 De la Paz vs. Panis, G.R. No. 57023, June 22, 1995, 245 SCRA 242.
68
________________
69
“x x x
. . . Levy shall be effected by writing upon said certificate a
description of the property upon which levy is made. At the same
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 23/25
4/3/23, 10:51 AM SUPREME COURT REPORTS ANNOTATED VOLUME 273
_______________
70
——o0o——
https://central.com.ph/sfsreader/session/00000187450cbfa20fd15d68000d00d40059004a/p/APF655/?username=Guest 25/25