ENCORE RECEIVABLE MANAGEMENT, INC. v. COMMISSIONER OF INTERNAL REVENUE

CTA Form No. 8 (For DCC) IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII L9-000164-0079 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEzoN CITY SPECIAL FIRST DIVISION CTA CASE NO. 10062 ENCORE RECEIVABLE MANAGEMENT, INC., Petitioner, versus NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent . T () : OFFICE OF THE SOLICITOR GENERAL 134 Amorsolo Street, Legazpi Village Makati City ATTY. AVELINO G. ALFELOR JR. Bureau of Internal Revenue - Revenue Region 8 A 36/F, Legal Division, Export Bank Plaza Building Sen. Gil Puyat Avenue corner Chino Roces Avenue Makati City CABRERA & COMPANY 28th Floor. Philamlife Tower 8767 Paseo de Roxas, 1226 Makati City GREETINGS : You are hereby notified by these presents that on May 23, 2024, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, May 27, 2024. Atty. Mari+,Magna F. Chan-Te Executho#of Court II

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION ENCORE RECEIVABLE CTA Case No. 10062 MANAGEMENT, INC., Members: Petitioner, DEL ROSARIO, Pf, Chairperson, - versus - MAN AH AN, and REYES-FAJARDO, IL COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. 'MAY232Q2 -------- --* RESOLUTION REYES-FAJARDO, J.: For the Court's resolution is petitioner Encore Receivable Management, Inc. (Encore)'s Motion for Reconsideration filed on December 28, 20231 of the Decision promulgated on December 6, 20232 (the " Assailed Decision"), taking into consideration respondent Commissioner of Internal Revenue (CIR)'s Comment (Against Petitioner's Motion for Reconsideration dated December 28, 2023)3 posted on February 5, 2024. In the Assailed Decision, the Court dismissed Encore's Petition for Review on jurisdictional ground. The dispositive portion reads:4 "WHEREFORE, the Petition for Review, filed on April 8, 2019 by Encore Receivable Management, Inc., is DISMISSED, on jurisdictional ground. 2 Motion for Reconsideration, Docket, Vol. II, pp. 1181 - 1197. Decision, Docket, Vol. II, pp. 1168 - 1179. 3 Comment, Docket, Vol. II, pp. 1191 - 1203. 4 Id. at p. 1179. @&

Resolution CTA Case No. 10062 Encore Receivable Management, Inc. u. Commissioner of Internal Revenue SO ORDERED." In its Motion for Reconsideration, Encore argues that the Court acquired jurisdiction over the case pursuant to Section 3(a)(1), Rule 4 of the Revised Rules of the Court of Tax Appeals (CTA), 5 as supported by jurisprudence. Additionally, Encore claims that the Preliminary Collection Letter (PCL) and Final Notice Before Seizure (FNBS) are not final decisions of the CIR that would warrant the counting of the thirty (30)-day period for the filing of a Petition for Review before the CTA. We resolve. The Court finds no compelling reason to reverse or modify the assailed Decision dated December 6, 2023. In its Petition for Review, Encore sought to nullify the PCL and FNBS, thus invoking the Court's jurisdiction over "other matters" as set out in Section 7(a)(1) of Republic Act (RA) No. 1125, as amended by RA No. 9282. Section 11 of the same law provides for a period of thirty (30) days from receipt of the CIR's decision or ruling, within which an adverse party may file an appeal with the CTA. Here, the right to appeal, through the filing of Encore's Petition for Review on April 8, 2019, has already prescribed. As found in the case records, both the PCL and FNBS were received by Encore on June 11, 20186 and June 26, 2018,7 respectively. Counting thirty (30) days therefrom, Encore had, at most, until July 11, 2018 and July 26, 2018, respectively, to impugn the PCL and FNBS through an appeal seasonably filed with the Court. Thus, even if the issues raised were within the CTA's subject matter jurisdiction, this Court was already precluded from taking cognizance of the case since the appeal was filed out of time. 5 SECTION 3. Cases Within the Jurisdiction of the Court in Divisions. � The Court in Divisions shall exercise: (a) Exclusive original or appellate jurisdiction to review by appeal the following: (1) Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue; 6 Exhibit "P-6," Docket, Vol. II, p. 855; Exhibit "R-12," Docket, Vol. I, p. 43. 7 Exhibit "P-8," Docket, Vol. II, p. 866; Exhibit "R-13," BIR Records, p. 560. @&

Resolution CTA Case No. 10062 Encore Receir)able Management, Inc. v. Commissioner of Internal Revenue WHEREFORE, in light of the foregoing considerations, Encore's Motion for Reconsideration dated December 28, 2023 is DENIED for lack of merit. SO ORDERED. a:th~%%{niM. Associate Justice WE CONCUR: Presiding Justice Z>b/'7- CATHERINE T. MANAHAN Associate Justice