NextGen Day

MANILA, Philippines — The Court of Tax Appeals (CTA) has dismissed a challenge against PHP6.939 million in deficiency taxes assessed against a Cagayan memorial chapel in 2015.

The tax court dismissed the Ortiz Memorial Chapel Inc. petition for review in a 19-page judgment written by Associate Justice Castaeda on March 10.

On October 30, 2015, the memorial chapel was sent a formal letter of demand (FLD) with specifics of the inconsistencies, which totaled PHP6.939 million in deficient income tax, value-added tax, documentation stamp tax, and registration fee, inclusive of legal increments.

In 2017 and 2018, the memorial chapel filed two protest letters with the Bureau of Internal Revenue (BIR), which informed the memorial chapel on March 12, 2018, that it had failed to register a protest within the required timeframe and that the tax assessment had already become final and demandable. On April 11, 2018, the memorial chapel filed a petition for review with the tax court.

The tax court dismissed the case, holding that the memorial chapel’s two letters of protest to the BIR were both unlawful because they failed to meet certain conditions, such as specifying whether it was demanding a reconsideration or a reinvestigation of the assessment. The letters also neglected to specify the date of the assessment notice in question or the legal provision on which the objection was based.

The tax court explained that because the protests were void, the firm had not properly questioned the BIR’s determination and that, as a result, the appeal to the CTA was premature.

“The appeal is premature and the Court of Tax Appeals has no jurisdiction when a taxpayer files a petition for review before the Court of Tax Appeals without lawfully opposing the assessment with the Commissioner of Internal Revenue,” the tribunal stated in dismissing the case.

Save/Share this story with QR CODE

---

Disclaimer

This article is for informational purposes only and does not constitute endorsement of any specific technologies or methodologies and financial advice or endorsement of any specific products or services.

Need to get in touch?

Feel free to Contact NextGenDay.com for comments, suggestions, reviews, or anything else.

---

We appreciate your reading. Simple Ways To Say Thanks & Support Us:
1.) GIVE A TIP. Send a small donation thru Paypal
Your DONATION will be used to fund and maintain NEXTGENDAY.com
Subscribers in the Philippines can make donations to mobile number 0917 906 3081, thru GCash.
3.) BUY or SIGN UP to our AFFILIATE PARTNERS.
4.) Give this news article a THUMBS UP, and Leave a Comment (at Least Five Words).

---

AFFILIATE PARTNERS

World Class Nutritional Supplements - Buy Highest Quality Products, Purest Most Healthy Ingredients, Direct to your Door! Up to 90% OFF.
Join LiveGood Today - A company created to satisfy the world's most demanding leaders and entrepreneurs, with the best compensation plan today.

---