HIMLAYANG PILIPINO PLANS, INC., v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION HIMLAYANG PILIPINO PLANS, CTA CASE NO. 8727 INC. , Petitioner, -versus- Members: Castaneda, Jr., Chairperson Casanova, and Cotangco-Manalastas, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, AUG 2 2 2016 Respondent. ){- - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - ){ RESOLUTION COTANGCO-MANALASTAS,J. : For resolution is petitioner's Motion for Reconsideration1, filed on J uly 18, 2016, with respondent's Comment/Opposition2 filed on August 5, 2016. Petitioner prays for the reconsideration of this Court's Decision3, dated July 1, 2016, which dismissed the Petition for Review for lack of jurisd iction, due to petitioner's failure to file a timely protest to the assessment issued against it. Petitioner argues that the Court has the power to rela){ the interpretation of Section 228 of the National Internal Revenue Code (NIRC) and Section 3.1.5 of Revenue Regulations No. 12-99 since the rigid application of the procedu ral rules and the circumstances of the case will deprive the petition er of its substantive right to due process. V Petitioner argues that the respondent's findings and basis for the assessments are contrary to law. 1 Docket, pp. 1169-1179. 2 Docket, pp. 1182-1190. 3 Docket, pp. 1158-1168.

RESOLUTION CTA case No. 8727 Respondent, on the other hand, argues that the Court correctly dismissed the petition for failure of the petitioner to timely file its protest. Respondent further argues that the assessment is valid and that petitioner was accorded due process. The Court reiterates that petitioner belatedly filed its protest to the assessment. For failure of petitioner to timely protest, the assessment in question became final, executory and demandable. The fact that an assessment has become final for failure of the taxpayer to file a protest within the time allowed only means that the validity or correctness of the assessment may no longer be questioned on appeal. An assessment that has become final, executory and demandable is not within the jurisdiction of this Court, said jurisdiction being limited to decisions or inaction by the Commissioner Internal Revenue in cases involving disputed assessments. WHEREFORE, the instant Motion for Reconsideration is DENIED for lack of merit. SO ORDERED. ~/,~#- WE CONCUR: AMELIA R. COTANGCO-MANALASTAS Associate Justice <2-~k c.~~~ Q. CAESAR~ANOVA Associate Justice JtJANITO C. CASTANEf>A, JR. Associate Justice