Hahahahah pag ikaw ang atty talo ang kliyente mo sa sagot mo. Anong properties ng mga Marcos na babayaran ng tax na galing kay Marcos Sr.?
The issue here is the fact that when Marcos Sr. died in 1989, practically all his estate was sequestered for possible forfeiture on the ground that they were ill-gotten. By virtue of Section 6 of RA 1379, anything that exceeded the legally justifiable income would be deemed ill-gotten. In fact, in GR 152154, the court established that the legally justifiable income of the Marcos couple, and not just of Marcos Sr., was only $304,372.73. It is therefore implied that anything in excess of these would be deemed ill-gotten and should be forfeited, some of which had in fact already been forfeited.
As such, those would be assets, whether money or property, that would no longer be owned by the Marcoses and would have to be forfeited in favor of the state. They could also not be inherited since Marcos Sr. would not own them. Therefore, behooves us to ask how such assets can yield an estate tax worth P23.29 billion, unless even those deemed by law as ill-gotten would have been included in the calculations. Indeed, according to the BIR, an estate tax is levied "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." But this assumes that the said estate will eventually be inherited by the heirs, which in the case of seized and forfeited assets is no longer possible.
I have always been for fairness in the recounting of events in our history, whether distant or recent, and it is indeed the height of negative revisionism to claim that there is an absence of legally or judicially determined truth that establishes the existence of ill-gotten wealth attributed to the Marcos family. However, it is equally important to clarify and to demand logic on allegations about tax obligations, when the very fact of having ill-gotten wealth could contradict the basis for such tax obligation.
Arguing that former senator Ferdinand Marcos Jr. may not be directly responsible for these is not the point, although it must be clearly stated that he would have most probably benefited, as a legal heir. In fact, in some of these cases, Marcos Jr. was impleaded or was a petitioner himself. It is therefore a fact that he has some manageable interest in the issue. And now that he is running for office, and is in fact the frontrunner, and has a very good chance of winning, it is important that these facts be stated. It is up to the voters to consider whether to hold him accountable or not as they exercise their right on May 9. After all, the duty to elect the president has always been reposed on the electorate, and not the courts.