Former Senate President Juan Ponce Enrile claimed on Tuesday that the heirs of Ferdinand Marcos, Sr. are not liable to pay for the estate tax left behind by the family patriarch.
According to Enrile, the estate tax should be paid for by the estate, and not by the Marcos family, which includes Ferdinand "Bongbong" Marcos, Jr., Senator Imee Marcos, Irene Marcos, and Imelda Marcos.
"Ang liable na magbabayad ng estate tax ay hindi 'yung mga tagapagmana. Hindi sila Bongbong, si Imee, si Irene, at saka si Imelda," Enrile explained to DZRH.
(The heirs should not be liable to pay for the estate tax. It should not be Bongbong, Imee, Irene, and Imelda.)
"Ang magbabayad 'yung mismong estate. Alam mo 'yung estate, 'yung kayamanan na iniwan ni Presidente Marcos pagkatapos bayaran yung utang niya," he added.
(The estate should be the one paying for it. And that estate is the assets left behind by President Marcos after paying for debt.)
Enrile pinned the blame on former President Corazon Aquino, who stepped into power after the Marcos ouster, saying that she made things complicated.
"'Yung gobyerno ni Cory ang gumulo noong estate ni Presidente Marcos. Pina-sequester na nga doon sa PCGG (Presidential Commission on Good Government) na lumustay naman noong mga assets, lumustay ng mga kumpanya," he said.
(Cory’s government complicated the estate of President Marcos. It was sequestered to the PCGG, which squandered the assets and companies.)
"Anong naiwan na kayamanan ni Presidente Marcos na paglalaban ng estate tax? Kalokohan 'yan."
(So what’s left of the Marcos left for the estate tax? Those are lies.)
His remarks contradict the clarification of former Bureau of Internal Revenue (BIR) Commissioner Kim Henares.
"The estate tax is a tax on the properties left by a deceased. However, it is erroneous to say that it is not a liability of Senator Marcos Jr. or the heirs of former President Marcos Sr.," she said on a Facebook post.
"Section 105 and 107 of the Tax Code of 1977, or PD No. 1158, as amended, passed during the time of the former President, specifically obligates 'the executor, administrator, or heirs' of the deceased to file the estate tax return and pay the estate tax," she added.
According to Henares, failing to file the estate tax return could constitute to possible criminal liabilities.
"Hence, it is wrong to say that it is not the liability of Senator Marcos Jr. or the other heirs of President Marcos Sr. to pay the estate tax due."
Henares also explained that even if the properties of Marcos Sr. were sequestered by the government, authorities can still go after the ill-gotten wealth.
"If the ill-gotten wealth was not sequestered or forfeited to the government, the said asset, though ill-gotten, will still be included in his estate, and be subject to estate tax," she said.
She added that it does not matter if the assets were obtained legally or illegally, saying that tax is imposed on income and things.
"Tax is imposed on the income and things, without regard as to how it is acquired, especially for income taxation, estate taxation, and excise taxes imposed on goods."
The issue of the estate tax recently came into the spotlight after it was revealed that the BIR was running after the Marcos family in December 2021, urging them to pay their estate tax liability which is reportedly around P203 billion.
The camp of Bongbong Marcos, who is leading the presidential race in May, said that the tax case was still being litigated.
However, a Supreme Court ruling revealed that the tax assessment of P23 billion was "final and executory" on March 9, 1999. The amount only grew to P203 billion because of penalties and interests.
