The Bureau of Internal Revenue yesterday gave the Marcoses 30 days from March 15 to settle a whopping P23.5-billion tax debt to the government, or they would have to pay a 25-percent surcharge worth nearly P5.9 billion.

The BIR chief made the announcement as President Estrada categorically stated that his government would not entertain any compromise with the Marcoses on the matter of the taxes.

''No. There will be no compromise,'' he told reporters at the Manila Hotel, adding he would oppose any haggling over the tax payments in connection with the $150-million settlement agreement between the Marcoses and martial law victims.

In the case of nonpayment, tax officials would use strong-arm tactics and issue warrants preventing the Marcoses from liquidating any of their personal or real properties until they cough up the P23.5 billion.

Revenue Commissioner Beethoven Rualo said the BIR had taken ''initial steps for collection,'' including listing ''all known properties'' of the estate of the late dictator Ferdinand Marcos.

But Rualo said the BIR's hands were tied because he had not yet received a copy of the recent Supreme Court decision ordering the Marcoses to pay the unpaid inheritance and income taxes.

''Until we receive the Supreme Court order, we cannot say what due process we will take,'' Rualo told the Inquirer in an interview. He said, however, that the BIR would start forfeiture proceedings upon receiving the high court decision.

After a court order is deemed final and executory, the erring taxpayer has only 30 days to settle unpaid tax obligations without interest and surcharge. After that, the BIR imposes a one-time, 25-percent surcharge, according to Rualo.

The taxpayer who fails to pay will also be charged an annual interest rate of 20 percent as delinquency interest, he said.

The Supreme Court decision was dated March 1. Under court rules, the decision will become final and executory after 15 days, or on March 15.

Aside from the interest and surcharge imposed upon nonpayment after 30 days, the BIR shall also issue a warrant of garnishment on the Marcoses' personal properties and a warrant of restraint or levy on the family's real properties.

''Although this is a civil case, nonpayment is a criminal act,'' Rualo said.

BIR won't tell

Apart from the 10 known Marcos lots unsuccessfully auctioned off by the BIR in 1993, Rualo refused to reveal the other 20 Marcos properties seized because of the unpaid taxes.

''We are prohibited by law from divulging information on any taxpayer,'' he said.

He said the BIR's tax fraud division kept records of the Marcos properties in a vault. He added the documents could be different from the records held by the Supreme Court.

''The Supreme Court has all the records. We cannot say ours are public documents,'' he added.

What happens next?

Opinions varied on what should happen next.

Executive Secretary Ronaldo Zamora said the government would ''have to follow'' the Supreme Court directive. ''The court ordered them to pay P23 billion. Where that will come from will be determined by the Marcoses.''

Ombudsman Aniano Desierto and Solicitor General Ricardo Galvez said the Marcoses could still negotiate with the BIR and the Estrada administration, saying that the BIR might have reached a ''bloated'' tax figure and that the amount could still be lessened.

''Anything can be negotiated, even the taxes,'' Desierto told reporters, adding that a separate deal with the BIR was allowed under the rules on tax collection.

In a televised interview yesterday, Rualo said the BIR could recommend a separate agreement to the finance secretary as long as ''it would be to the advantage of the government.''

Ilocos Norte Gov. Ferdinand ''Bongbong'' Marcos Jr. had reported a plan to include the multi-billion tax liability in any talks on a compromise deal between the government and his family.

'Seize Marcos assets'

Senate Majority Floor Leader Franklin Drilon said this was the chance for the government to seize Marcos assets allegedly held in trust by cronies.

''The Supreme Court can attach any visible and identifiable property of the Marcoses, including assets held in trust for them, in order to settle in full the inheritance and property taxes that they owe,'' he added.

Last December, the former first lady told the Inquirer that her family owned some of the biggest business interests in the county entrusted to the family cronies.

Drilon also advised the Marcos family to pay its tax liabilities first before negotiating with the government.

''The Marcoses are in no position to dictate the terms of any agreement. There is already a final SC decision and the government has the upper hand,'' he stressed.

Territory of taxmen

Galvez said the Marcoses would have to pay--but the question was how much.

Because the Supreme Court did not specifically cite the P23.47-billion amount in its resolution, the Marcoses could still haggle over the amount with the BIR, Galvez said.

''It really all depends on the BIR. This is a tax claim, and that is its territory,'' he said.

''Taxes have highest priority over any other obligation,'' Drilon said in his statement. ''The Marcoses must first pay their tax obligation before they can lay claim on any of their remaining assets.''

Galvez said any separate deal on the Marcoses' tax liabilities would have to be approved by the Supreme Court.

The Supreme Court has barred the government from entering into secret agreements with the Marcoses, especially one that would absolve them of criminal and tax liabilities.

Galvez also said the BIR had padded tax assessments in the past, opening the door to later settlements. He claimed this was what happened in the case of a tax assessment made by the BIR on beer and tobacco magnate Lucio Tan.

But unlike the Marcoses, Tan filed a motion to review the assessment with the BIR and the Court of Tax Appeals, while the Marcoses went straight to the Court of Appeals, the wrong venue for such an appeal.

As a result, the Marcoses lost their right to question the assessment of the BIR.

'Flat-footed tinikling'

Makati Rep. Joker Arroyo, one of the Marcos family's most vocal critics in the House, claimed the clan had ''lost all leverage'' to make compromise deals.

Arroyo said the high court decision would allow the government to make claims on all Marcos property and assets.

He said the Marcoses had been ''flat-footedly dancing the tinikling'' in their allegedly ill-gotten wealth cases ''without their feet getting caught.''

With their defeat in the high court, he said, ''the Marcoses suddenly found themselves defenseless against the long arm of the government's taxmen.''

By Gerald G. Lacuarta, Donna S. Cueto and Cathy C. Yamsuan, with reports from Christine Herrera and Martin Marfil