CTA Case No. 4964 (Resolution)

� REPUBLIC OF THE PHI LIPPINES COURT OF TAX APPEALS QUEZON CITY TRANSWORLD BROKERAGE CORPORAT I ON C.T.A . Case No. 4964 Petitioner, - versus - COMMISSIONER OF INTERNAL REVENUE Respondent. X- - - - - - - - - - - - - - - X R ~S OL U T..I O/V Respondent herein seeks the dismissal of the instant petition on the ground that this Court has no jurisdiction to hear this case. there being no final decision ot the respondent on the petitioner ' s protest on the subject assessment. On February 20, 1992, the petitioner received a pre- assessment notice assessing it for deficiency value added tax amounting to P325,607.32. Atter receiving a reply to its protest, the petitioner tiled a rejoinder thereto dated August 29, 1992 seeking for a reconsideration and withdrawal of the assessment made. On February 8, 1993, the petitioner received an urgent letter from the respondent dated February 2, 1993 signed by the Assistant Chief of the Account Receivable/Billing Division stating that:

� RESOLUT I ON - C.T.A Case No . 4964 - 2- ":::iir /f'IJada m;Gentle man: !he loc u s ot' our concer�n is your above- captioned tax l1ability. lt is a huge arnount. lt paid, it will increase the cash in the government treasury and help accelerate our country's trek bacl~ to econoll'lic stability. Thus, we appeal to your high sense ot' tax consc.1ousness to our country and help it recover economically by paying your tax liab1lity within ten (10) days from your receipt hereof at the Account l~eceivable/Billing Divisio n , Room 203, BLH National Uttice Building, Uili man, Quezon City. lf you tail to do so, we have n o other recourse but entorce the collection thereot thru the issuance o �r the Warrants ot Distraint and Levy and/or institute judicial action against you �ror the pur�pose." Hav.1ng considered the above-quoted letter as having the ett� ect ot a t�inal decision, the pet1t1oner tiled the instant petition on March 1, 1993. rhus, the only .1ssue to be resolved i n t h 1s case is whether or not the urgent letter dated Febr u ary 2, 1993 can be cons1dered as the tina! decision ot the respondent appealable to th.1s Court. lhis issue tlas already been squarely ruled upon by this Cour� t in the case ot Inter t rod Mar i time. Inc. vs. Commissioner ot Inte r n al Revenue , (July 29, 1993, CTA Case No. 4//2) which involves exactly the same letter We therefore hereby reproduce and adopt Our resolution in the said case as follows: 14

� RESOLUTION C.T.A Case No. 4964 - 3- "r be supreme Cour�t had on several occasions, decision defined what establ~shes t�inal appealable o1� the lomlllissioner which is before this Court. lt should always be indicated in clear and unequ~vocal language t h a t the Commiss~oner's act~on on an assessntent questioned by a taxpayer constitutes his tina! determination on the disputed assessment. On that basis, a taxpayer would not grope in the dark and speculate as to when to seek retuge betore this Court. (Commissioner ot lnter�nal Hevenue vs. Un1.on Shipp~ng Corp., l8b SCF<A b4/; Surigaro !:lectric Co., Inc. vs. C.I.A., SCF<A 523. ln raising the issue ot jurisdiction as his detense, respondent correctly noted that: 'xxx ( l) he 1"inal decision ot the CornrnissLoner� xxx shall be in a torrn of a letter specifically stat1.ng tbat i t is the final dec~sion whicb is a dec~s1.on on the mer1.ts. However, the pet~Lioner here has t~led his petition tor rev~ew in this Honorable Cour�t, upon a r�ece1.pt ot an urgent letter trom one department ot ~he Bureau which is the 1-\ccounts F<eceivable and Bill1.ng Divis1.on, so itt that case, we have put an ~ssue on t~te propr1.ety ol tiling the case.'' (r:::,N, June 2.3, 1993).' Con s i d e t � 1. n g t h a t t h e u t' g e n t 1 e t t e r� o 1 the respottdent dated March b, 19Y2. is not his t1.na1 decision on the petitioner's protest, t~tis L.ourt hereby RESOLVES and. DISMISS th1.s case tor lack ot jurisdiction w1.thout prejudice to tiling of another petition on the par�t of p e t ~ t ~ o n e t ' u p o n r e c e i p t o 1� ,.. e s p o n d e n t ' s f i n a 1 decis~on on the tTtatter�. '' ACCOHUlN6LY, th1.s Court hereby similarly RESOLVES to OISI'IlSS th1.s case tor� lack 0 r j ur�i~:;diction, without prejudice to the 1'ill.ng ot' i:Htothet" , petit1.on upon the

J � RESOLUTION C.l.A Ca s e No. 4964 - 4- receipt by the petitioner oi" the 1�inal decis~on ot the respondent on the matter. SO OROERtU. Quezon City, Metro Manlla, Ja n uary 1/, 1~94. ~c:o~~ EHNESTO 0. ACOSTA Presiding Judge _.,_' ~J__~ GRUBA Judge RAMON 0. Ot Vt A fissociate Jud � e lo