CTA Case No. 1945 (Resolution)

~EPUBLIC OJ' THE PHILIPPIN t.�- COURT OF TAX APPEJ.UI QUEZON CITY DY AC & CON:P.A ~y , I NC., Petitioner , - versus - C . 'l' . A. CASE No . l9lt5 CO} HSSiuiCE1: F Ii.~TK NAL - EV.I:!:HUE , .Respondent . X- - - - - - --- ---X RE S 0 LUT I 0 N This is in connection with the motion filed by respondent on October 31 , 1968 , seeking the dismis- sal of petitioner ' s appeal on the ground that it was filed beyond t1e 3 - day period prescribed in Sec - - tion 11 of L�epublic Act No . ll25 o On �:arch 9 , 1967 , respondent assessed against petitioner the amounts of ':1-. 8 5 , 233 . 02 and f5lt , 4 8 o23 �as forest c arges and surcharges and sales tax and su.rcharge , respectively , or a total sum of ~:t.39 , 64l .- .2 5 for the period fro m pril , 1961 to ~ay , 1 963 . On April 19 , 1967 , petitioner protested the as- sessment and requested that it be cancelled or with- drawn . In a letter dated April 26 , 1967 , respondent denied the protest of petitioner \llhich letter was re- . �ceived by etitioner on ~ay 16 , 1967 � n July 3 , 1967 , petitioner reiterated its ob- jections to the assessaent , making reference to its pre~ious letter of April 19 , 1967 , and again requested that the same be cancelled or \<Tithdrawn . � Les pondent , in a letter dated October 18 , 1967 , received by peti- tioner on November 7 , 1967 , denied the request fo r can- cellation of the asses sment and held that -

RES LUTION - CTA CASE No. 1945 2 " In view of the for egoing , you are hereby requested for the last time to ~ t he af oresaid s um of 139, 641 . 25 within t hi rt y (30) days f r om recei pt hereof ; other ;,vise , col lecti on t her eof will be enfor ced thru the remedies pr e s- c ribed by law, without further notice � � � "Failure on your part to settle the said tax account within the abovestated period will also constrain this Office to recommend the criminal rosecution of ��our resident and or other resnon- sible officers for the enforcement of the penal sanctions of the Revenue Code . u (p . 20 , CTA rec . ; Underlining supplied . ) On December 2 , 1967 , petitioner wrote a letter to t he Secretary of Fi nance requesting him to withdraw res pond ent's assessment . The Secretary of :2'i nance en- do.rsed said req est to respondent who; on J:.ay 23 , 1968, wrote petitioner a letter reiterating, his previous de- nand for t he pay~11ent of �'13 9 , 641 . 25 . n July 5, 1968 , petitioner filed the instant petition for review. � Lespondent cotlt ends that this Court has no juris- diction to entertain this appeal on the ground t ha t it was filed beyond 30 days fro m receipt of respond ent ' s appealable decision dated ctober 18 , 1967 . On the _other hand , petitioner claims that the appealable de- cision is the letter of respondent dated May 23 , 1968 which it received on June 5, 1968. The law in point provides - SEC . 11 . ~vho may appeal; effect of appeal .- Any person , association or cor- poration adversely affected by a decision or ruling of the Collector of Internal Re- venue � � � may filed an appeal in the Court of Tax Appeals within thirty days after the receipt of such decision or ruling . (Rep . � ct r;o . 1125 . )

- H.ii: SOLUT I Oi�~� CTA CASE No . 1945 3 The decision of t he Commiss i on er of Intern al Re- ven ue fro m which appeal c an be tak en to t nis Court wit hin 3C days fro n recei pt t hereof i s t hat which has t he element of fi nal ity . (See St . Stephen s Associa- tion vs . Coll . of Int . Rev ., 104 Phil . 314; hil . � l anters Invest r,~ent Co . vs . Act g . Com.m. of n t . ev ., .~ CTA Case 1266 , Lov . 11, 1962; Al gue , Inc . vs . Comm . of Int o �� ev ., CTA Case 1620 , J an . 16 , 1968 . ) In t he i n st ant ca se , v.re consider res pondent ' s l e tter da t ed October 18 , 1967 a s the appeal able decis i on because he con sidered it as his l a st and final decision ; hence , his vlarni ng to petit i oner - Ufor t he last time to pay t he afores aid SU i1 of i~:-13 9 , 6 41 . 2 5 v.rit hin t h irt~r (30) days from receipt t hereof; otherv.lise , collection t here- / Of will be enforce6 t hr u t he re uedies prescribed by law , wit hout further notice . 11 Also , t he fi nality of his decision becomes more man ifest when he st a ted i n t he last paragraph of said letter t hat - Fa ilure on your par t to settle t he said tax acco unt i;J'it hi n t he above st ated period wil l al so con strain t hi s Office to recom.rnend t he crLni nal prosecution r of your residen ~ and/or other res pon- sible officers for t he enfo r cement of the pe11al sanction s of t he Reven ue Code . (p . 20, CTA rec . ; Underlin i ng supplied . ) Res pondent ' s rul i ng prior to his 6ecision of October 16 , 1967 was merely tent a tive i n char acter pending his reviel-l of t he facts and applicable law presented by petition er in support of its requests for cancellation and withdrav.Tal of t he assessment .

HES LUr.l iDH - CT CASB No . 1945 4 Hence , petitioner had 30 days from November 7 , 1967 , the date of receipt by petitioner of respondent ' s de- cision , within whi~h to appeal to t his Court , or up to December 7 , 1967 . Since the present appeal was fil.ed. only on July 5, 1968 , the same was obviously filed out of ti ne . Although petitioner appealed respondent ' s deci- sion of October 18 , 1967 to the Secretary of Finance , the same did not. suspend the running of the 30- day period for appeal since the Secretary of Finance is not the proper official designated by law against whom a request for reconsid~ration of a decision should be filed . (See La Paz Y Bien Viaj a vs . Cell . of Int . Rev ., CTA Case 323 , Dec . 27 , 1957; Tang Ho - vs . Coll . CTA Case 27 , May 18 , 1957 . ) Besides , pe- titioner' s letter to the Secretary of Finance did not adduce nei<T groun ds not previously alle ged and , �ther e- fore , the same is mer ely pro- forma . (See ,oman Catho- lic Archbis hop of Cebu vs . Coll ., L- 16683 , Jan . 31 , 1962; Bacnotan Cen:.ent L dustries , Inc . vs . Comm . of Int . Rev ., CTA No . 1582 , June 1 , 1968 . ) II VIE~�! OF Tl-IE FOHEGOil',G, the herein appeal is her eby dismissed for lack of jurisdiction , vrith- out pronouncement as to costs o

/ : ESOLUTION - CTA C SE Ko . 19~5 5 S RDERED e Quezon City , hilippines , July 31 , 1969 . I concur: k-th-� RAi:lON L ~ .AVJU'JC _,A Associate Judge � �