Documenti di Didattica
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* SECOND DIVISION.
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“In view of all the foregoing, we rule that the deficiency income
tax assessments and estate tax assessment, are already final and
(u)nappealable-and-the subsequent levy of real properties is a tax
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adjudication;
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to determine who are the 7 heirs of the
decedent; the recognition of a natural child; the status 8
of
a woman claiming to be the legal wife of the decedent;9
the
legality of disinheritance of an heir by the testator; and
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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:
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.
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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.
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“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
time, written notice of the levy shall be mailed to or served upon
the Register of Deeds of the province or city where the property is
located and upon the delinquent taxpayer, or if he be absent from
the Philippines, to his agent or the manager of the business in
respect to which the liability arose, or if there be none, to the
occupant of the property in question.
x x x”
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