Myline Cordial

Vera vs. Fernandez
No. L-31364, March 30, 1979

FACTS:
Petitioner CIR and BIR Regional Director filed an Allowance of Claim and for an Order of Payment of Taxes in the Special Proceedings for the settlement of  intestate estate of Luis Tongoy. The claim represents the indebtedness of the deceased to the government for the deficiency income taxes for the years 1963 and 1964. The petitioners filed the motions after the expiration of the time limited in the notice but before an order of the distribution is entered. Respondent Judge Fernandez granted the opposition by the Administrator on the ground that the claim has already prescribed.

ISSUE:
May the claim for taxes against the estate of a deceased person be still collected?

RULING:
Yes. The claim for taxes against a decedent’s estate is exempted from the application of the statute of non-claims as taxes are the lifeblood of the government and their prompt and certain availability are imperious need.

This is not a case of prescription. Claims for taxes may be collected even after the distribution of the decedent’s estate among his heirs who shall be liable therefore in proportion of their share.

Tax obligations of decedent which are created by law are different from money claims against decedent arising from contract provided by Section 5 Rule 85 of the Rules of Court. Taxes are entirely of different character from the claims expressly enumerated in this provision, such as: all claims for money against the decedent arising from contract, express or implied, whether the same be due, not due or contingent, all claims for funeral expenses and expenses for the last sickness of the decedent and judgment for money against the decedent.

Full Text: Vera vs Fernandez No. L-31364, March 30, 1979

Vera vs. Fernandez G.R. No. L-31364 March 30, 1979