Hi Atty.
Good day! My problem refers to the inheritance/estate tax imposed on my mother's estate by the BIR, Region 5. An Extrajudicial Settlement Amongst Heirs with attached documents were submitted as requirements. One document we submitted is the Deed of Absolute Sale executed between my mother Fe and her father (my grandfather) in year 1971 for a valuable consideration involving one parcel of land. However, said parcel is still under the original title (grandfather's) not yet transferred to my mother. I have shown to them the Original Copy of the Deed duly notarized, in fact the notarial zeal is color gold and embossed as was the kind of zeal before I was told, unlike now. My question is as the mere collection agency of the govt. on taxes, can the BIR have jurisdiction or authority to question a what appears to be a genuine document beyond its face value. Meaning here is an original Deed of Absolute Sale submitted to you, with all the requirements of a valid document complied with, duly notarized by a commissioned notary public and yet they still question the said document. I studied law (3rd year), and we had a subject in Land Registration (Land Title and Deeds). If I still remember it right, for purposes of registration of titles, the Registry of Deeds have no authirity to question beyond a documemt which upon its face appears to be validly executed. I am sure you have SC jurisprudence or decisions on this regard.
Applying this by analogy, with more reason I believe this BIR which is merely the govt. collection agency on taxes has no authority to question a validly executed document
beyond its face. Mind you this a 1971 document (I am only going 1 year old), the good examiner questions if the notary public is commissioned as notary public. I replied saying the document is original and it appears that the notary public is commissioned because he has this gold zeal with embossed and all. In 1971, a law graduate can be commissioned as notary public in provinces/cities/municipalities where there arent enough lawyers-notaries public. I went to our province, and visit RTC, Iriga City to inquire about this notary public if he was commissioned at that time when this document was executed in 1971 but the COC told me that they only have the list starting 1986 when the Judiciary Reorganization started. The COC dont have the list of commissioned notaries, lawyers and law graduates, 1985 down.
Sir, pls. i need your material advise. Our papers have been pending in the BIR, nothwithstanding that we have already been assessed and have already fully paid our taxes and yet thereafter have been asking for additional documents. Isnt this a real case of red tape. Ayaw ni Pres. Durerte nyan. I will be going to BIR, Cam. Sur after undas. I badly seek you advise. Thank you.
manzguevara@gmail.com
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