Lex Rex Ph

Marcos II vs. CA Digest


The BIR filed criminal charges against the Estate of Marcos Sr. and caused the filing of P23B+ ETR, and P184M ITR in relation to its estate tax assessments. Notices were then issued. The heir Bongbong questioned on the grounds that the BIR assessments are not proper.


Are the assessments proper?



  1. Probate of the will is not mandatory for tax assessments and levies.
  2. The levy notices and assessments were proper and adequate. They followed the NIRC. 
    1. Receipt. Received by persons of sufficient age in the office of Imelda Marcos in Congress.
    2. Proper assessor. Not the DOJ Secretary but that of the BIR are presumed correct.
    3. Proper recipient. The delinquent taxpayer is the estate, not the heir. Notice to the heir is not required by law.
    4. Proper time. Within the prescriptive period (10 years after the discovery of false or fraudulent return Sec. 222 of NIRC).
    5. No proper protest. Furnished to Marcos Jr’s counsel but the counsel never protested.
    6. No proper appeal because certiorari filed by Marcos Jr. is not a substitute to a lost appeal or remedy.

Therefore, the objections of Marcos Jr. were improperly raised.

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