By Jun Ramirez
The Court of Tax Appeals (CTA) has turned down the petition of a Baguio City supermarket operator to nullify the Bureau of Internal Revenue's (BIR) P10.3 million deficiency tax due to his failure to submit the protest on time.
Court of Tax Appeals (MANILA BULLETIN)
In a 25-page resolution, the court's Second Division said it had no jurisdiction to adjudicate the protest filed by Roberto Yangco, proprietor of Asean Supermarket, as it was filed beyond the one month prescriptive period.
It explained that protest on Final Assessment Notice (FAN) must be submitted within one month after receipt of the adverse BIR ruling as mandated under Section 228 of the Tax Code.
Records showed the BIR district office in Baguio City informed Yangco on July 1, 2013 that his protest was denied due to lack of legal and factual bases.
Yangco took 82 days after receiving the notice to file the appeal with the revenue commissioner, or elevate the case to the CTA itself within the one-month period.
The court said the FAN for taxable year 2013 had became executory and demandable.
The court added that there is a remedy to contest the BIR assessment, "but unfortunately in this case, petitioner's appeal was beyond the period of 30 days as mandated by Revenue Regulations No. 12-99."