Atty. Nick shows ex-Justice Antonio Carpio’s he is a better lawyer than him, especially when talking about estate tax?

According to an article by Betheena Unite of Manila Bulletin, ex-SC Justice Antonio Carpio disputed the claim that Marcos heirs cannot be compelled to pay the P203B unpaid estate tax.

However, if you ask Atty. Nick of the FB page Nick Nañgit – NCN Law, ex-SC Justice Carpio’s basis why he believed Marcos heirs are compelled to pay the unpaid estate tax is incorrect.

ICYMI, ex-Justice Carpio is all over the news to convince the public that the Marcoses can be compelled to pay the unpaid P203B estate tax citing Section 91(D) of the Tax Code as his basis.

“the estate tax imposed by Section 84 shall be paid by the executor or administrator before delivery to any beneficiary of his distributive share of the estate.” [Manila Bulletin]

Atty. Nick cited the legal principle “ex post facto law” to counter ex-Justice Carpio’s argument and why it is flawed in all angles.

You may read Atty. Nick’s simple explanation for your education.

ESTATE TAX APPLIES LAW AT TIME OF DEATH

Itong retiradong SC Justice Carpio ay pilit na ginagamit ang batas at mga regulasyon ng BIR na nilagdaan at inilabas ilang taon na ang nakalilipas mula ng namatay ang Pangulong FEM.

Yumao ang dating pangulo noong 1989.

Ang Tax Code na dapat ipairal ay ang PD 1158-A (1977) na inamyendahan ng PD 1173 (taong 1981) at PD 1994.(taong 1986), o yung batas noong oras ng kanyang kamatayan.

HIndi maaaring gamitin ang kasalukuyang Tax Code o maging ang mga Republic Acts Nos. 7499 (taong 1992) at 8424 (taong 1998).

Bawal sa ating Saligang Batas ang “ex post facto law” o yung batas na pabalik ang pagpapa-iral para magpataw ng parusa sa mga akto na hindi naman pinaparusahan noong nagawa.

Hindi yun makatarungan at rasonable!

Lalong hindi pwedeng paatras ang pagpapa-iral ng mga alituntunin lamang, gaya ng mga nasabing regulasyon. Kung ang batas nga e bawal iatras, yun pa kayang mga regulasyon na nabubuhay lamang at umusbong ayon sa kasalukuyang batas.

Mabuti’t may kaunting paggalang pa akong natitira sa kanya.

Kayo na ang bahala kung paano ninyo siya isasalarawan.

Ambot #@&_$(+^¥€%π√×®© !!!

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Source: Nick Nañgit – NCN Law

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