Kim Henares: No way to reopen SC-decided case on Marcos estate tax

·Contributor
·2 min read
Kim Henares, commissioner of the Bureau of Internal Revenue (BIR) gestures during a news conference at the Department of Justice headquarters in Manila May 12, 2011. She said in several interviews that there's no way to reopen the Marcos estate tax case already decided by the Supreme Court. (Photo: REUTERS/Romeo Ranoco)
Kim Henares, commissioner of the Bureau of Internal Revenue (BIR) gestures during a news conference at the Department of Justice headquarters in Manila May 12, 2011. She said in several interviews that there's no way to reopen the Marcos estate tax case already decided by the Supreme Court. (Photo: REUTERS/Romeo Ranoco)

Former Bureau of Internal Revenues (BIR) Commissioner Kim Henares, in two separate interviews, stressed the finality of the Supreme Court's (SC) decision on the multi-billion peso estate tax case against the Marcos family.

In an interview with "The Big Story" on One News, Henares denied that the Marcoses were not given the opportunity to answer in the estate tax case.

"[T]hey were the one[s] who appealed the case (before) the Court of Appeals and to the Supreme Court," Henares said in The Big Story.

However, she added that the only way for the issue to be revisited is for the BIR to file a tax evasion case against the Marcoses in relation to the said estate tax, which would be a new case altogether.

"Siguro, pwedeng buksan kung magfa-file ang BIR ng tax evasion case laban sa administrator at heirs ng estate ni Ferdinand Marcos [Sr.]. Doon, pwede silang magkaroon ng opportunity na i-question ang estate tax return na finile o prinepare ng dating commissioner ng BIR noong 1987," Henares said in an interview with Christian Esguerra.

(Maybe, it can be reopened if the BIR files a tax evasion case against the administrator and heirs of Ferdinand Marcos Sr.’s estate. There, they could have the opportunity to question the estate tax return that the former commissioner of the BIR in 1987 prepared or filed.)

Henares also said that there’s no way for the BIR to reach the overseas assets of the Marcoses without the help of the governments of those countries, as “we don’t have that jurisdiction.”

"There is a convention that we had proposed that we adopt, which is the Mutual Assistance Convention, which has been with the Senate since 2015, but it has not been adopted yet," said Henares.

"If we had adopted that, we could have gone abroad and asked various governments to help us levy on assets that are abroad," Henares added.

In June, Marcos-appointed BIR Commissioner Lilia Guillermo said that the tax-collecting agency would comply with the high court’s decision regarding the Marcos estate tax.

Marvin Joseph Ang is a news and creative writer who follows developments on politics, democracy, and popular culture. He advocates for a free press and national democracy. Follow him on Twitter at @marvs30ang for latest news and updates. The views expressed are his own.