Heirs of former President Fernando Marcos cannot walkaway from paying the family's P203.8 billion estate tax even if one of them becomes the next President of the country, former Internal Revenue Commissioner Kim S. Jacinto-Henares said.

Jacinto-Henares explained that “if we follow the law,” the President has no power to waive tax dues, especially there is already a Supreme Court ruling over the Marcos family’s estate tax liabilities amounting to P203.8 billion.

“There’s not provision under the law that allows him to waive it. If he orders the Bureau of Internal Revenue (BIR) to waive it, the commissioner should be ready for plunder cases against him,” Jacinto-Henares said.

“If we follow the rule of law, if he wins, or anyone wins, the liability is still there. My presumption is, because he’s the president, he will follow the rule of law that states that he has an obligation to pay taxes,” she added.

Jacinto-Henares pointed out that there is no other legal remedy under existing laws for the Marcos family other than paying the P203 billion tax liability because it is already final and executory.

“If there will be attempt in the future to waive tax liability, there will be legal consequences, or criminal consequence to the executive who will be implementing the order,” the former BIR chief said.

Jacinto-Henares added that the BIR is also not allowed to enter into a compromise agreement with the Marcos family.

“Being president of this country is not a ground for compromise, there’s no such ground. Even if he’s so powerful, there’s a principle in law; action of unlawful order, you’re liable. Powerful ang presidente, pero kapag sinabi nya’ng patayain mo ito, at sinunod mo, you’re liable,” she said.