TOPFORM BUILDERS, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION TOPFORM BUILDERS, INC., CTA Case No. 11913 Petitioner, j\lcmbers: RINGPIS-LIBAN, Chairperson, MODESTO-SAN PEDRO, and FERRER-FLORES, Jl u - versus - COMMISSIONER OF Promulgated: INTERNAL REVENUE, �'' . j ..�.�,.�� l\npo11dent. ,.,\;;_. L } ) / . QliJvp�~- x----------------------------------------------------------;------------------------------------x RESOLUTION u The present Petitio11 for RetJieu; prays for the reversal of the Decision of the Commissioner of Internal Revenue (CIR) dated December 23, 2024, and the nullification of the Final Decision on Disputed 1\ssessment (FDDA) dated j\fay 11, 2022, and all Assessment Notices subject thereof. The Petition states the following material allegations, to wit: "Petitioner recei'ITd a copy of the appealed Decision on 03 1-\pril 2025. Pursuant to Section 22 of the National Internal Revenue Code, in relation to Section 11 of R.~-\. No. 1125 and Section 3(a), Rule 8 of the Revised Rules of the Court of Tax~ \ppeals, petitioner has thirty (30) days within which to appeal the appealed Decision to the Honorable Court by way of a petition for rcYiew. Accordingly, petitioner would have had until 03 May 2025 within which to file a petition for reYiew. However, since 03 May 2025 was a Saturday, the last cby to file the petition did not run until the next working day, i\Ionday, or on 05 i\Iay 2025."

RI�:SOLLI'J'I< lN CL\ Case No. 11913 Page~ of 3 The Petition was filed via LBC Express, Inc., an accredited private courier service, on J\iay 5, 2025. It was received by this Court on May 27, 2025 at 4:17 p.m. 1\fter careful evaluation of the material averments in the Petition, this Court finds that the same was belatedly filed, and thus, dismissible for lack of jurisdiction. Basic is the rule that jurisdiction of a court may be questioned at any stage of the proceedings.' .:\1oreovcr, it is the duty of the courts to consider the question of jurisdiction before they look into other matters involved in the case, even though such question is not raised by any of the parties.~ Lack of jurisdiction is one of those excepted grounds where the court may dismiss a claim or a case at any time when it appears from the pleadings or the evidence on record that any of those grounds exists, even if they were not raised in the answer or in a u motion to dismiss. 3 The reason is that jurisdiction is conferred by law, and lack of it affects the very authority of the court to take cognizance of and to render judgment on the action.4 If the court has no jurisdiction over the nature of an action, it has no other option but to dismiss the case. 1t is also a settled rule that jurisdiction over the nature of an action is determined by the averments of the complaint or other initiatory pleading, not by the defenses contained in the answer. 5 Section14, Rule 13 of ~\.J\1. No. 19-10-20-SC6 provides: u "SEC. 14. Com;entionul Semice or f<zii;~g ofOrden, P!eudi~g.r and Ot!Jer Docwnent.r. - Notwithstanding the foregoing, the following orders, pleadings, and other documents must be served or filed personally or by registered mail when allowed, and shall not be served or filed electronically, unless express permission is granted by the court: (a) Initiatoty pleadings and initial responsive pleadings, such as an answer; (b) Subpoena, protection orders, and writs; (c) "-\ppendiccs and exhibits to motions, or other documents that are not readily amenable to electronic scanning may, at the 1 Com;;;i.uiomr o/lll!ema! Rl'/'1'11111' 1'. 1\ lim11! Pr(gbilr~o Corpom!io11 (1111/11 TMJ I C/11'1.~)' Crllpom!io11). (;.I{. l\: "� 180434, .January ~0, ~016, 781 SC!t \ 371; Rc'j!11/1!i< !'. Hrllll(gllc' Poi111 Oc�l'l'lojJII!ellt Ci11pom!io11, (;.I{. N, >. I 6~3~~- ~ l:uch 14, ~0 I~- 668 SCR. \ 163, 164. 2 B111m11 o/CII.iloi!J.r 1'. De'''"'''dem, <; It No. 19.1~5.\ September 8, ~015, T7(1 SUC \ ~4. 3 Section 1, Rule 9 of the Ruko <Jt (:ourt: 1-Jein o/jo.re 1-'em<lllrlo 1'. De 13,�/m, (; !{. No. 186366, .July 3, ~013, 700 S( :R.\ 56~! Geo11zo11 T -ria. Dc� B"mm ''� T-iein ol f 'in�Ilk I -':gmpi, (;.E. 1\i, >. 17--1346, September I~- ~008, 565 SC :E.\ 192, 198. 4 Bemrmfo ''� Hein� ojE;ue/Jio f 'i//,:~".r, ( :.1\. :\ o 183357, :\L1rch 15, 20 I0, 615 SC:It \ 4'4-4'5; Jtikr ''� BmTo, C.E. No. 1716'8, December 10,2008, 'i73 S( :E.\ --1(>4 i Pe11tr1 Pmij/,- RMI!)' Cii!pomtioll /'. I A')' Cr111.�lmdio11 ""rl OerdojJIII<'III Ci11pomliol!, (;.It N <>. 161589, N <>vembcr ~4, 2014, 741 SC: It\ 440. '' ~019 .\mendments to the 199- l{uks ofC:i,ill'roccdur,� (l�:t'fc-ctin� ,\Ia,� I, ~0~0).

HI �:SOLLITI Ol\ C:T\ Case No. 11913 option of the party filing such, be filed and served comcentionally; and (d) Sealed and confidential docun1ents or records." (Empbmi.r .wpplied) As stated above, initiatory pleadings such as the present Petition should be filed either: (1) personally; or (2) via registered mail. The provision does not allow its filing via private courier regardless of accreditation. Under such circumstance, the Petitio!! should be treated as if filed via ordinary mail_l Consequently, the date when this Court actually received a copy of the Petition, i.e., May 7, 2025, shall be deemed the date of filing, not the date of mailing on May 5, 2025. The Petition was therefore filed two (2) days late. u Perfection of an appeal in the manner and within the period laid down by law is not only mandatory but also jurisdictional.8 The failure to perfect an appeal as required by the rules has the effect of defeating the right to appeal of a party and precluding the appellate court from acquiring jurisdiction over the case.9 The "Submission" flied on June 6, 2025, submitting the Verified Declaration, pursuant to the Court's Minute Resolution dated 1\fay 28, 2025, is NOTED. ACCORDINGLY, the present Petition for Review is DISMISSED for lack of jurisdiction. '-' SO ORDERED. ~.~r- MA. BELEN M. RINGPIS-LIBAN CORAZON G. FERRER-FLORES AJJociate }11Jtice 7 Banv.m 1'. Co;;;;;;i.r.rioll 011 ~�1/1(/it. (;.I\. :\o. 2~.12~.1 .. \ pril 2'. 2021 (l�:n Bane): E.rtrellt1 1'1. t1/. 1'. Si\I P1i///e Holrli11g.r. l1u:, ( ;.]\. No. 257814. h:bruary 20.2023 (Second I)j\�lsion). ' L0/11/1/i.r.rioller of Tl!!emril Rel'l'll/11' 1'. J�r!i'! 13olll/rl,io Dn�clof>I!II'JI! Cr!iJ!rmltiol!. C;. H.. :\ <>. 167 606.. \ ugusr 11. 201 0, 628 SC :H..\ 105: Chi11a Ba11ki11g Co1pomtio11 1�. Citr Tn�,J.rllltr of.\!,IJJilt~. c ;.JC ]'.;,,_ 2041 17. _luh I. 2015. '61 sc:1c \ 238. 251: ;\'eype.r 1'. Cf11111 of Appeal.r, C.l\. ~"- 141524, Sl'ptcmhn 14. 20115, 46') S( :In 641. ') Irl.