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de la Vi?a vs. Government of the Philippine Islands

Estate of the deceased JUAN DE LA VI?A, plaintiff-appellee, vs. GOVERNMENT OF THE PHILIPPINE ISLANDS, appellant

G.R. No. 42669 | 1938-01-29

D E C I S I O N


CONCEPCION, J:

The question raised on this appeal is whether or not the action of the government to collect a tax through the courts is imprescriptible.

In In re Estate of the deceased Juan de la Viña, represented by his judicial administratrix, the Collector of Internal Revenue had filed a claim for the payment of unpaid income tax allegedly due from said estate for the years 1919, 1920, 1923, 1924, 1926, 1928, 1929, 1930 and 1931. The court ordered the administratrix to give preference to the payment to the Government of the Philippine Islands of the sum of P6,236.25, the total amount of back taxes owing for...